Search - considered

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

He simply had to rent his residence because he could not sell it at a price he considered reasonable. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

I have decided that the results of the two appeals, considered together, are mixed, one favouring the Minister and one favouring the estate, and further that the issue in these appeals was novel. ...

Lavergne clearly stated that the company served at most six or seven customers, thus contradicting the appellant's testimony on a fairly important point, particularly for a person who claims that she was responsible for all the clerical work made necessary by the company's operations. [19] On the matter of the assessment of the time required for the publicity and promotional work, the Court finds no fault with the way in which the respondent considered or assessed this aspect of the appellant's work. ...

Burkart, may amend his pleadings and then the matter of the appeal itself must be considered. ...

Without the drivers' participation, the appellant could not offer the home delivery service since the workers were an integral part of the operations of the appellant's business. [19]     It is the whole of the various elements that must be considered in concluding that there was an employer-employee relationship between the appellant and the workers. [20]     The appeal is dismissed. ...

It had what they considered to be the right nozzles to assist her. With its use, she has become more mobile both within and outside of her dwelling. [12]          Paragraph 118.2(2)(m) of the Income Tax Act reads: 118.2 (2) For the purposes of subsection (1), a medical expense of an individual is an amount paid... ...

At page 2 of that decision, Prowse J. stated:                 Given that as long as a company is struck from the Register of Companies it cannot commence an action... or maintain one,... the action is considered to be an abuse of process... and continued at page 3:... ...

Moreover the parties were attempting to switch from one tax structure which ensured the companies involved were not associated with the tax advantages described above to another in an attempt to secure further tax advantages on a different basis. [9] Also, I do not believe the previous treatment, on certain occasions, of capital gains, dividends and interest as being solely those of the Appellant on his returns, is all that significant given the testimony that the Appellant and Cindy considered everything to be fifty-fifty plus the factors of the joint bank account, no separate accounts and the guarantees secured by joint mortgages on their home. [10] In Holizki v. ...