Search - considered

During the hearing, I considered the grant payment in the amount of $880,660 a capital payment for construction purposes that was not in the nature of a consideration for a lease. The evidence presented to me referred to partnership agreements to lease the premises at no cost, in consideration of payment of the excess costs. [49]     If, in terms of agreements signed between the Commission scolaire des Belles-Rivières and the city of Québec, there had been only the one entitled "Agreement", I could have considered the above-mentioned payment as merely financial assistance for the construction of premises and not as a consideration for the supply of real property, and I could have considered that it was indeed one of the usual agreements. [50]     However, in that agreement, in clause 4 entitled "Lease" the parties agreed to sign a lease contract. ...

Seventy five properties were purchased out of 100-150 that were considered. ... In re-direct he said that he considered all the facts, the mortgage and the non-recourse aspects of the loan agreements in making his decision that the interest claims were contingent liabilities. ... Argument of the Appellant In argument, counsel for the Appellant said that paragraph 20(1)(c) of the Act is the relevant section to be considered in determining whether the deferred interest was deductible. ...

The Queen, 2004 TCC 210, [2004] G.S.T.C. 32, wherein Bowie J. wrote that paragraph 169(4)(a) and section 3 of the Regulations cannot succeed in their purpose of protecting the fisc against both fraudulent and innocent incursions unless they are considered to be mandatory requirements and strictly enforced. The Federal Court of Appeal emphasized the words “unless they are considered to be mandatory requirements and strictly enforced” ... This is not to say that failure to actively take additional precautions will always preclude an appellant that accepted the registration number on an invoice at face value from being considered to have taken reasonable precautions to comply with the GST legislation ...

Paragraph 2.9 is the heading"General Criteria" and this is said in paragraph 2.10: Essential tests that must be met before any activity can be considered scientific research and experimental development include the criterion of scientific or technological advancement, the criterion of scientific or technological uncertainty, and the criterion of scientific and technical content. ... " This information bulletin has already been considered in conjunction with the evidence of Professor Snelgrove and Mr. ... This surely would include repeatable experiments in which the steps, the various changes made and the results are carefully noted. 1 lt reads: 194. (2) In this Act, the “Part VIII refund" of a corporation for a taxation year means an amount equal to the lesser of (a) the aggregate of (i) the amount, if any, by which the scientific research and experimental development tax credit of the corporation for the year exceeds the amount, if any, deducted by it under subsection 127.3(1) from its tax otherwise payable under Part I for the year, and (ii) such amount as the corporation may claim, not exceeding 50% of the amount, if any, by which (A) the aggregate of all expenditures made by it after April 19, 1983 and in the year or the immediately preceding taxation year each of which is an expenditure (other than an expenditure prescribed for the purposes of the definition “ qualified expenditure" in subsection 127(9) claimed under paragraph 37(1)(a) or (b) to the extent that such expenditure is specified by the corporation in its return of income under Part I for the year exceeds the aggregate of (B) the aggregate of all expenditures each of which is an expenditure made by it in the immediately preceding taxation year, to the extent that such expenditure was included in determining the aggregate under clause (A) and resulted in (I) a refund to it under this Part for the immediately precedingtaxa- tion year, (II) a deduction by it under subsection 37(1) for the immediately preceding taxation year, or (III) a deduction by it under subsection 127(5) for any taxation year, and (C) twice the portion of the aggregate of amounts each of which is an amount deducted by it in computing its income for the year or the immediately preceding taxation year under section 37.1 that can reason ably be considered to relate to expenditures that were included in determining the aggregate under clause (A); and (b) the refundable Part VIII tax on hand of the corporation at the end of the year. 2 information Circular 86-4R was issued on September 25, 1987. 3 As will be seen from what has already been said in relation to Professor Snelgrove's evidence, the three criteria referred to in paragraph 2.10 of 1C86-4R2 are the criterion of scientific or technological advancement, the criterion of technologi cal uncertainty and the criterion of scientific and technical content. ...

At trial, the male appellant testified as follows: he acquired the North half and the South half because he eventually wished to use one of those parcels as the site of a future residence for his wife and himself; both parcels had been acquired because the vendor, being an estate, insisted on selling the two parcels together; both appellants desired to establish their residence closer to Edmonton, the Wildwood property being one and one- half hours' drive from Edmonton and the South half and North half being 45 minutes away; in 1989, the appellants changed their minds and decided that for their residence the preferred the 95 acres of the company and thus, in 1989, the exchange described above too place; although 80 acres could be considered large for a residential property, the appellants intended to use the excess land for grain crops to aid in feeding the quarter-horses and llamas as was done on the Wildwood property; and finally that the appellants and a contractor “walked” over the South half on two occasions to determine the best location for the residence. ... I really don't know. 7. although 80 acres can be considered large for a residential property, the testimony was that the appellants intended to use the excess land for grain crops to aid in feeding the quarter-horses and llamas as was done on the Wildwood property. ... This would certainly not seem to be sufficient real estate activity to have the appellants considered as traders experienced in real estate. ...

However, it is just as clear that, following the various challenges, judgments, meetings and discussions, several documents that were considered essential, including the appellant's tax returns, were never produced. [25]     Jean-Michel Richard authorized the assessments in respect of the appellant for the years in issue (Exhibit I-4) on the basis of the calculations of Ms. ... If the business involves the development and sale of real property, what is considered is the place where the property is situated and, if the business is a service business, the place where the services are performed. [42]     My first comment is that these statements, which are based on generally accepted common law rules, must be understood in light of the context in which they were made and cannot under any circumstances take precedence over a statutory provision that contains an irrebuttable presumption where the conditions necessary for the provision to apply have been noted. [43]     In fact, paragraph 253(b) also sets aside another common law rule, which places importance on the place where contracts are formed (see Grainger and Son v. ... No. 1107 (QL), a decision related to Masri, supra, Walsh J. affirmed as follows: "The argument raised before me is that Section 139(7)(a) refers to "that thing" and 139(7)(b) uses the word "anything", and taken in the context of subparagraph (a) I find it difficult to conclude that vacant land can be considered as a "thing", so that in my view Section 139(7) has no application. ...

.), the Honourable Judge Teskey, Tax Court of Canada, considered the issue of residence of the taxpayer who had been employed full time by a non-resident corporation performing work outside of Canada. In the course of his judgment, Judge Teskey referred to the leading authority on the issue of residence and went on to set forth a number of factors that are to be considered when deciding the question of residency, which is one of fact. ... However, a number of factors considered together could establish that the individual is a resident of Canada for Canadian income tax purposes: — past and present habits of life; — regularity and length of visits in the jurisdiction asserting residence; — ties within the jurisdiction; — ties elsewhere; — permanence or otherwise of purposes of stay; — ownership of a dwelling in Canada or rental of a dwelling on a long-term basis (for example, a lease for one or more years); — residence of spouse, children and other dependent family members in a dwelling maintained by the individual in Canada; — memberships with Canadian churches or synagogues, recreational and social clubs, unions and professional organizations; — registration and maintenance of automobiles, boats and airplanes in Canada; — holding credit cards issued by Canadian financial institutions and other commercial entities including stores, car rental agencies, etc.; — local newspaper subscriptions sent to a Canadian address; — rental of Canadian safe deposit box or post office box; — subscriptions for life or general insurance including health insurance through a Canadian insurance company; — mailing address in Canada; — telephone listing in Canada; — stationery including business cards showing a Canadian address; — magazine and other periodical subscriptions sent to a Canadian address; — Canadian bank accounts other than a non-resident bank account; — active securities accounts with Canadian brokers; — Canadian driver's licence; — membership in a Canadian pension plan; — holding directorship of Canadian corporations; — membership in Canadian partnerships; — frequent visits to Canada for social or business purposes; — burial plot in Canada; — will prepared in Canada; — legal documentation indicating Canadian residence; — filing a Canadian income tax return as a Canadian resident; — ownership of a Canadian vacation property; — active involvement in business activities in Canada; — employment in Canada; — maintenance or storage in Canada of personal belongings including clothing, furniture, family pets, etc.; — obtaining landed immigrant status or appropriate work permits in Canada; — severing substantially all ties with former country of residence. ...

The Court made it clear at paragraph 18 of that decision that “expenses incurred by the payor of support (either to prevent it from being established or increased, or to decrease or terminate it) cannot be considered to have been incurred for the purpose of earning income, and the courts have never recognized any right to the deduction of these expenditures”. [9]              Mr. ... Thus, legal fees paid to establish the amount of child support have been considered to have been spent to enforce the right to the income rather than to create it and thus have been found to be on income account rather than capital account. [16]         Based on the foregoing, the difference in the treatment of payors and recipients of child support payments in respect of the deduction of legal fees relating to establishing child support payments lies solely in the fact that recipients of child support have a source of property income in the form of their right to child support payments and payors do not. ... It is difficult to see how whether one is earning income from property, or not, could be considered to be such a ground. ...

Rather, it is one of employee versus financial assistance provided to a student. [6] In this respect, I note that there have been numerous cases that have considered the status of amounts paid by universities to students in respect of research activities. ... Rizak was a doctoral student and during the time in issue was a graduate research assistant, was paid an annual stipend of $21,000, and was not considered an employee by the University of British Columbia (“ UBC ”). ... Meli, for which he was considered to be an employee, was a continuation of the work he undertook in 2013 during the Period and was for the purpose of tying up loose ends and to prepare it for publication; (g)   he was told that he could be paid as an employee or under an NSERC USRA, and that the NSERC USRA was just another avenue to be paid; (h) he applied for an NSERC USRA as encouraged by Dr.  ...

Subsection 123(1) of the ETA also provides a definition of “personal trust”, [3] but this refers to an inter vivos or testamentary trust. [32]         I will add parenthetically that although the Income Tax Act   [4] (the “ITA”) also does not contain a definition of “bare trust”, subsection 104(1) of the ITA located in Subdivision K, dealing with “Trusts and Beneficiaries”, provides that, for the purposes thereof, “a trust is deemed not to include an arrangement under which the trust can reasonably be considered to act as agent for all the beneficiaries under the trust”. ... For tax purposes, a bare trust is considered a non-entity in the sense that a beneficiary as principal, is considered to deal directly with property through the trustee as agent or nominee: Leowiski (A.D.) v. ...