Search - considered

Many of the maintenance expenses were disallowed because they constituted capital items or were considered as personal use. ... Having considered that but bearing in mind that this is the informal procedure and that the agent for the Appellant is not a practicing member of a bar in Canada and considering the divided results, I am of the view that each party should pay its own costs. ...

The Appellant did not include half of the amount of the input tax credits in calculating its net tax for purposes of the Excise Tax Act. [5]            Relevant legislation is as follows:                 Income Tax Act 67.1(1)For the purposes of this Act, other than sections 62, 63 and 118.2, an amount paid or payable in respect of the human consumption of food or beverages or the enjoyment of entertainment shall be deemed to be 50% of the lesser of (a)           the amount actually paid or payable in respect thereof, and (b)           an amount in respect thereof that would be reasonable in the circumstances. 67.1(4)     For the purposes of this section, (a)           no amount paid or payable for travel on an airplane, train or bus shall be considered to be in respect of food, beverages or entertainment consumed or enjoyed while travelling thereon; and (b)           "entertainment" includes amusement and recreation. ... While not an exhaustive list, the following items are considered to be entertainment expenses and are subject to the 50% limitation: (a)          the cost of tickets for a theatre, concert, athletic event or performance;                 (b)           the cost of private boxes at sports facilities; (c)            the cost of room rentals to provide entertainment, such as a hospitality suite;                 (d)           the cost of a cruise;                 (e)            the cost of admission to a fashion show; (f)             the cost of entertaining guests at night clubs, athletic, social and sporting clubs and on vacation and other similar trips. ... Although fine, there is a distinction nonetheless between flying to a lodge, being considered part of the use of the lodge, and flying to a lake not being considered part of the enjoyment of the recreation of fishing. ...

., 765, more particularly to the following passage at page 786: For these reasons, a bankrupt's interest in a post-bankruptcy income tax refund can be considered "property" for the purposes of s. 67(c) of the Bankruptcy Act. Moreover, it can be considered "property of a bankrupt divisible among his creditors " for the purposes of s. 67 as a whole, since s. 67(d) in no way qualifies the operation of s. 67(c). ... He cited paragraph 15 of the last-mentioned decision: 15         The concept of the receipt of an amount and the relevant taxation year has already been considered by the courts; I am referring, inter alia, to Vegso v. ...

After selling the Richards Street Condo (for the reasons considered in greater detail below), he bought a one-bedroom condo, #603-1188 Quebec Street; a year later, it was sold and he had purchased another unit in the same building, #706. ... He did not explain why after effecting such improvements he then sold #706 some eight months later. [13]          Considered against that background, I found equally unconvincing the Appellant’s reasons for his seven-month sojourn at the Richards Street Condo. ... When all of the evidence above is considered together, I am satisfied on a balance of probabilities that the Appellant purchased the property with a view to immediate resale. ...

Cammer had similar expectations of Southland’s accountants and lawyers, neither of whom would be considered employees of the company. ... Assuming that the Minister considered the vehicle to be a “tool”, that fact is more consistent with Mr. ... Penner considered himself to be an independent contractor.   [20]          In all of the circumstances, I am persuaded that Mr. ...

The Queen, 2005 TCC 720, Justice Dussault also considered the concept of residence and wrote the following:   13. ... 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. ... The Queen, 2006 TCC 13, Justice Sheridan considered the decision in Lapierre and stated the following:   8... the definition of "eligible individual" does not require that such a person "primarily" reside with the children; mere residence is enough ...

  [2]               The Appellant has not appealed the Minister's decision under the EIA because no employment insurance premiums were payable as the Appellant was considered as controlling more than 40% of the voting shares of the Payer ... The fact that the Appellant submitted invoices for the work he performed for the Payer constitutes another element confirming that the Appellant considered himself as acting as an independent contractor ... Bean both considered themselves as being independent contractors.   [23]          Furthermore, for the period from January 1, 2006 to June 1, 2007, the Appellant cannot be considered to have been an employee of the Payer because the Payer was inactive until June 1, 2007, the date on which the Appellant began providing services to the Payer ...

Murphy asks to be considered is that she continued to receive the child tax benefit for about 11 months after the daughter went into a foster home. ... In regard to pleadings, procedural fairness should always be considered: Burton v. ... Also both women received funding from the government for the 11 months at issue and they both considered that the funding should be used to support the child ...

": "To be considered a newly constructed residential complex, the addition must at least double the size of the habitable area of the existing residence." The Bulletin states that an added garage does not count because it is not considered a "habitable" area. ... …additions are not to be considered. The only items that are considered are the renovations or alterations of "the building that existed immediately before the renovation or alteration was begun". …   9.         ...

., [1995] 2 S.C.R. 1031, in support of his argument that the law in question in this case was too “vague” when considered within the larger context and not “ in abstracto ”. ... R., [2006] 6 C.T.C. 2041, where Justice Hershfield considered the three broad inquiries as set out by the Supreme Court of Canada in Law, supra, in finding that the Charter was not engaged. ... Analysis and Decision   [38]          The Court does not accept the Appellant’s argument that the issues made manifest in this case have never been considered before. ...