Search - considered

The rest of section 3 in Part I of Schedule V does not apply, given the surrounding circumstances of this appeal. [6] The relevant parts of the definition of “builder” [5] are as follows: 123. (1) “builder” of a residential complex … means a person who (a) at a time when the person has an interest in the real property on which the complex is situated, carries on or engages another person to carry on for the person (iii) … the construction or substantial renovation of the complex, … but does not include (f) an individual described in paragraph (a) … who (ii) engages another person to carry on the construction or substantial renovation for the individual… otherwise than in the course of a business or an adventure or concern in the nature of trade… [7] In other words, the construction or substantial renovation must be done in the course of a business or an adventure/concern in the nature of trade in order for the person to be considered a “builder”. ... I accept that he and his wife considered their ability to qualify for the latter in deciding which path to take (i.e. sell or not). [27] The appellant had no experience building a house and additionally, no experience balancing the co-existing possibilities of living in the house or selling it for a profit. ...

The evidence showed that within the industry a product is considered to be shelf‑stable if it can remain stable at room temperature for a period of at least two years. ... I therefore conclude, on a balance of probabilities, that in undertaking the development of their cold‑pressed juice drink, Manning Canning faced a technological uncertainty that could not be resolved by routine engineering or standard procedure. (2) Formulation and Testing of Hypotheses [18] In his decision in Joel Theatrical Rigging Contractors (1980) Ltd., Justice Sommerfeldt, after reviewing the jurisprudence that considered the meaning of the word “hypothesis” concluded at paragraph 26 that a hypothesis is a statement to be tested by an experiment or a trial. ...

Excerpted below are the relevant provisions: shared-custody parent  in respect of a qualified dependant at a particular time means, where the presumption referred to in paragraph (f) of the definition eligible individual does not apply […] an individual who is one of the two parents […] who (a) are not at that time cohabiting […] (i) at least 40% of the time […] (ii) on an approximately equal basis, and (c) primarily fulfil the responsibility for the care and upbringing of the qualified dependant when residing with the qualified dependant […] The female parent presumed as primary caregiver [19] If the child resides with the mother, the definition section below presumes the mother, unless otherwise specified or prescribed in (g) and (h), is the primary caregiver (f): (f) where the qualified dependant resides with the dependant’s female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent, (g) the presumption referred to in paragraph 122.6 eligible individual (f) does not apply in prescribed circumstances, (h) prescribed factors shall be considered in determining what constitutes care and upbringing, and … Ditching the female parent presumption [20] The prescription (limitation) of the female parent presumption is found in Income Tax Regulation 6300 at 6301 (1)(d): 6301 (1) For the purposes of paragraph (g) of the definition eligible individual in section 122.6 of the Act, the presumption referred to in paragraph (f) of that definition does not apply in the circumstances where […] (d) more than one notice is filed with the Minister under subsection 122.62(1) of the Act in respect of the same qualified dependant who resides with each of the persons filing the notices if such persons live at different locations. Factors where eligible caregiver unclear [21] Lest anyone be unclear after working through the qualification description, ITR 6302 provides a list of factors to be deployed to determine care and upbringing. 6302 For the purposes of paragraph (h) of the definition eligible individual in section 122.6 of the Act, the following factors are to be considered in determining what constitutes care and upbringing of a qualified dependant: (a) the supervision of the daily activities and needs of the qualified dependant; (b) the maintenance of a secure environment in which the qualified dependant resides; (c) the arrangement of, and transportation to, medical care at regular intervals and as required for the qualified dependant; (d) the arrangement of, participation in, and transportation to, educational, recreational, athletic or similar activities in respect of the qualified dependant; (e) the attendance to the needs of the qualified dependant when the qualified dependant is ill or otherwise in need of the attendance of another person; (f) the attendance to the hygienic needs of the qualified dependant on a regular basis; (g) the provision, generally, of guidance and companionship to the qualified dependant; and (h) the existence of a court order in respect of the qualified dependant that is valid in the jurisdiction in which the qualified dependant resides. ...

What is required is a clear and settled intention to occupy the premises as a “primary place of residence”, considered in the context of an individual’s personal, family and work related circumstances (…)” (para 7). [32] I also added that “Parliament’s use of the word “primary” also suggests that the purchaser must have a settled intention to centre or arrange his personal and family affairs around that property (…)” (para 8). [33] The Minister has assumed that the Appellant did not intend to occupy the Rebate Property as her primary place of residence. ... I find that it was not her primary place of residence. [43] All things considered, I find that the Appellant has not successfully established on a balance of probabilities that she intended to occupy the Rebate Property as her primary place of residence when she signed the Agreement. ...

" [32]     Tropper described the three separate markets that were to be considered. ... In this valuation, the appraiser has considered data from various sources (e.g. dealers, artists, authorities) and published documents (e.g. invoices, sales records) and considered that information to be reliable. ... Tropper considered the market in which CVIAM sold prints to the Appellants and others. ...

" [33]     Tropper described the three separate markets that were to be considered. ... In this valuation, the appraiser has considered data from various sources (e.g. dealers, artists, authorities) and published documents (e.g. invoices, sales records) and considered that information to be reliable. ... Tropper considered the market in which CVIAM sold prints to the Appellants and others. ...

" [33]     Tropper described the three separate markets that were to be considered. ... In this valuation, the appraiser has considered data from various sources (e.g. dealers, artists, authorities) and published documents (e.g. invoices, sales records) and considered that information to be reliable. ... Tropper considered the market in which CVIAM sold prints to the Appellants and others. ...

Kieboom to 50-50. [126] The issue considered by the Court of Appeal that is of interest here is whether Mr. ... R., [64] the Federal Court of Appeal considered the approach taken by the majority of the Supreme Court of Canada in R. v. ... The Respondent’s description of purpose implies that any transfer of property should be considered abusive if the transfer thwarts the Minister’s ability to collect a tax debt. ...

Michaud explained that it used to be considered the insurance company’s expense as opposed to the individual agent’s. ... Michaud, he is clearly considered an employee by Industrial Alliance. ... Charbonneau saw any differences between the treatment of agents when they were considered as employees before 1993 and their treatment when they were considered as independent contractors after 1992!! ...

Given that intention, do the factors to be considered in determining whose business is being carried on from the fixed place of business support that intention. ...   …   38.6     Another factor to be considered in determining independent status is the number of principals represented by the agent. ... On the issue of legal independence, the Court considered:  -                      There is a separate management agreement in respect of each of the Japanese insurance companies ...