Search - considered

The Queen, 98 DTC 1190, Judge Rip of this Court said that for the purposes of determining whether the sum received by a taxpayer is a retiring allowance, the words "in respect of" in subsection 248(1) "direct that a broad scope of inclusion be considered as to what constitutes a sufficient connection between the loss of employment and the amounts received". ...

She was paid simply at the rate of $34.00 per hour. [11]          Further, in my opinion, the Worker's job was an integral part of the services provided by the Club, namely skating lessons. [12]          One of the positions set forth by the agent for the Appellant was that, in essence, the Club was merely an intermediary between the parents of the members who paid the fees for the skating lessons and the Club consequently should not be considered as a separate and distinct employer. ...

., 91 DTC 537, the accountant's testimony and working papers were considered sufficient evidence of the intention to effect a set-off. ...

Wholly Dependent Person [11]          Paragraph 118(1)(b) of the Act provides a credit for certain individuals who do not claim the married status credit but whose status is considered to be "equivalent-to-married". ...

However, it contained the equipment, facilities and personnel specifically required by the Appellant to meet her survival needs. [3]            The Minister of National Revenue (the "Minister") submitted: The non-refundable medical expense credit sought by the Appellant for the 1998 taxation year was in respect of total occupancy charges in the amount of $33,209.72 that were paid by the Appellant and her spouse, Bert Dungan, on behalf of themselves to Peterborough Manor; [1] Peterborough Manor is a retirement home and not a nursing home; The Appellant and Bert Dungan resided in Peterborough Manor as a retirement home in the 1998 taxation year; In the 1998 taxation year, Peterborough Manor did not specifically provide the equipment, facilities or personnel to be considered a nursing home; and A medical practitioner did not certify the Appellant and Bert Dungan as persons who by reason of physical or mental impairment required the equipment, facilities or personnel specifically provided by Peterborough Manor. ...

However, the phrase "resides with" was considered by Rip J. in Eliacin v. ...

However, the phrase "resides with" was considered by Rip J. in Eliacin v. ...

They were solely responsible for the cost of calls and of the use of an office if they considered it useful to have one. [17] The company made space available to the salespersons at its head office. ...

(“the payer”) during the period from June 5 to August 12, 1995, did not meet the requirements for being considered as having been performed under a contract of service within the meaning of the Unemployment Insurance Act (“the Act ”). [2] The appellant testified at length. ...

Gagliardi, she considered her to be the manager of the business. Ms. Gagliardi told her that she could not come to the business premises because they were too small but that she could go to the office of a David Haimovitch, where all of the accounting records were kept. ...