Search - considered

Results 5561 - 5570 of 7926 for considered
TCC

Bélanger v. The Queen, 2006 TCC 159 (Informal Procedure)

  [6]      In support of his testimony, the Appellant produced maps showing the locations of the various gas stations that he considered reference points for competition. ...
TCC

Pelletier v. The Queen, 2006 TCC 260

(e)        The appellant is of the opinion that paying support under subsection 56.1(4) of the Act does not deprive him of his single‑parent-family status, he being the main custodial parent for the period from January 1, 2002, to June 4, 2002, and having shared custody from week to week at the declared main family dwelling for the period from June 4, 2002, to December 31, 2002, and that the two elements of support and custody should be considered separately. ...
TCC

Reakes Enterprises Ltd. v. The Queen, 2006 TCC 295 (Informal Procedure)

R.E.L. considered entering into a Sears franchise primarily because Sears guarantees its credit and purchases. ...
TCC

Ritonja v. The Queen, 2006 TCC 346 (Informal Procedure)

Subsection 248(28) reads: Limitation respecting inclusions, deductions and tax credits- Unless a contrary intention is evident, no provision of this Act shall be read or construed (a) to require the inclusion or permit the deduction, either directly or indirectly, in computing a taxpayer's income, taxable income or taxable income earned in Canada, for a taxation year or in computing a taxpayer's income or loss for a taxation year from a particular source or from sources in a particular place, of any amount to the extent that the amount has already been directly or indirectly included or deducted, as the case may be, in computing such income, taxable income, taxable income earned in Canada or loss, for the year or any preceding taxation year; (b) to permit the deduction, either directly or indirectly, in computing a taxpayer's tax payable under any Part of this Act for a taxation year of any amount to the extent that the amount has already been directly or indirectly deducted in computing such tax payable for the year or any preceding taxation year; or (c) to consider an amount to have been paid on account of a taxpayer's tax payable under any Part of this Act for a taxation year to the extent that the amount has already been considered to have been paid on account of such tax payable for the year or any preceding taxation year. [9]      Neither of these arguments was pleaded or advanced. ...
TCC

1075752 Ontario Ltd. v. M.N.R., 2006 TCC 141

Buchanan did not deny, however, that although he characterized himself as a truck driver who did not own a business, he always considered himself as a self-employed contractor. ...
TCC

Ogilvie v. The Queen, 2006 TCC 220 (Informal Procedure)

As stated, this corroborates that the higher amount was not agreed to until 2003, as testified to by the Appellant. [16]     The Respondent's assessments have not considered this new evidence as to when the amending document was actually signed. ...
TCC

Maldrik v. M.N.R., 2006 TCC 421

I say yet again because since its passage in 1990, several decisions of the Tax Court of Canada and several judgments of this Court have already considered what workable meaning could be given to subparagraph 3(2)(c)(ii). ...
TCC

Lefebvre v. The Queen, 2006 TCC 79 (Informal Procedure)

All things considered, residence implies a certain constancy, a certain regularity or else a certain permanence according to a person's usual lifestyle in relation to a given place and is to be distinguished from what might be called visits or stays for specific purposes or of a sporadic nature. ...
TCC

Flood v. The Queen, 2006 TCC 186 (Informal Procedure)

Under the Law Society of Upper Canada Rules of Professional Conduct, the commission of a criminal act, such as tax evasion, would be considered conduct unbecoming a lawyer and could result in Robert W. ...
TCC

Montagnese v. M.N.R., 2006 TCC 91

(hereinafter “Unicus”) in March of 2003;   (kk)      the Appellant had been a computer programmer for Unicus;   (ll)        the Appellant had worked in the computer programming field for more than six years;   (mm)    the Payor provided training for the Appellant on the paving equipment;   (nn)      the Minister considered all of the relevant facts that were made available to the Minister, including the remuneration paid, the terms and conditions, the duration and the nature and importance of the work performed, and   (oo)      the Minister was satisfied that it was reasonable to conclude that the Appellant and the Payor would not have entered into a substantially similar contract of employment if they had been dealing with each other at arm’s length.   ...

Pages