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Results 5551 - 5560 of 7926 for considered
TCC

Bergeron c. La Reine, 2007 TCC 328

According to the auditor, the Appellant appropriated these funds; accordingly, they were considered to be taxable benefits received as a shareholder and added to his reported income ...
TCC

D.W. Thomas Holdings Inc. v. M.N.R., 2008 TCC 626

As well, I have also considered the fact that, Dave Thomas, as skipper, was in charge of the Boat and had the right to control how Richard Devos performed his work ...
TCC

Crystal Beach Park Limited v. The Queen, 2006 TCC 615

No. [29]       The Minister's obligations in the pleading of assumptions was considered extensively by Rip, J. in Anchor Pointe Energy Ltd. v. ...
TCC

Moxsom v. The Queen, 2006 TCC 541 (Informal Procedure)

It concluded with the words "- [n]otwithstanding anything implied or inferred, this is to be considered my final wishes. ...
TCC

Boucher v. The Queen, 2006 TCC 439 (Informal Procedure)

However, he acknowledged that he considered himself a particularly difficult client and that he had no idea of the number of visits made by the Appellant to his other clients nor of the number of clients he had to visit. ...
TCC

Arseneault v. The Queen, 2006 TCC 42 (Informal Procedure)

We would also emphasize that although the reasonable expectation of profit is a factor to be considered at this stage, it is not the only factor, nor is it conclusive. ...
TCC

Sandhu v. The Queen, 2006 TCC 50 (Informal Procedure)

I have carefully considered the Appellant's testimony and the testimony offered by her husband, and I am satisfied that the Appellant should be allowed to claim 35 percent of the GST paid on the utilities provided to the home during the Period. ...
TCC

Turner v. The Queen, 2006 TCC 130

The Court considered section 55 of the Companies Act the relevant words of which were "but no director shall be liable to an action [to enforce a corporate obligation] unless an execution against the company is returned unsatisfied". ...
TCC

Cusson v. The Queen, 2006 TCC 121 (Informal Procedure)

" [16]     This Court has considered the question whether a taxpayer has ordinarily resided at a new residence. ...
TCC

Misir v. The Queen, 2006 TCC 273 (Informal Procedure)

In reassessing him, the Minister of National Revenue disallowed these losses, taking the position that the rental property in question should not be considered to be a source of income within the meaning of that expression as it is used in section 3 of the Income Tax Act. [1] In reaching this conclusion he was influenced by the fact that Mr. ...

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