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Casino site administrators were told it would be considered contrary to the 1998 Tip Policy. ... Similarly in Sooke Harbour this Court determined that where the employer collects gratuities from workers, deposits them in its account, integrates it in its payroll system and issues the cheque, it must be considered as having made the payment. ... The Appellant considered that tips formed an important part of the compensation of pit supervisors. 96.        ...

It is thus the clients or MCI SA France that controlled these various elements and that must be considered the true employers. ... In my opinion, the agreement between MCI Canada can be considered to be related to engineering projects, given that MCI Canada assisted, through the services of its employees, in carrying out this type of project, for which MCI SA France had signed contracts with its clients ...   [39]     In Gonsalves, supra, Teskey J. had determined whether a Canadian employer could be considered as having operated a foreign company as sub‑contractor by providing the services of an employee. ...

She received a letter- Exhibit A-7- from CCRA- dated March 21, 2001- concerning her 1999 taxation year in which she was advised she would not be permitted to deduct certain business expenses because CCRA considered she had been an employee of VML and would require certain forms to be provided by that employer in order for her work expenses to be considered eligible for deduction. ... No. 620 (Vendor), the Honourable Judge Lamarre, T.C.C. considered the appeal of a business that provided its clients with a list of qualified candidates capable of providing certain services to meet their needs within the aerospace industry. ... No. 101, the Honourable Judge Bonner, T.C.C. considered an appeal by a business that had been assessed as a placement or employment agency pursuant to section 12(g) of the Regulations made under the Act. ...

Ulmer said that she considered herself laid off during the summer weeks. ... I have no difficulty with the submission that non-payment of salary is just one of two aspects which must be considered pursuant to the Enns case (above). [60]          She maintained that lack of services alone was inconclusive. ... The maintenance of benefits, during a period of suspension of their accrual, could not, in my view, be considered as earnings. ...

He did not agree the purchase of the truck had merely been arranged by APD- as set forth in paragraph 6(e)- in that he considered he had purchased the truck directly from APD. ... No. 235, I considered the situation involving an owner/operator of a truck used in the courier business. Therein, I considered other cases based on similar fact situations such as Mayne Nickless Transport Inc. v. ...

He never considered an unregistered encumbrance. He raised the issue with others in the Department and they said that they did not consider them unless they were registered. ... He has never considered the effect of a life interest on the assessment. ... In that case he considered evidence of the accountant as well. Counsel was of the belief that Miss Lanteigne's evidence was corroborative of this intention. ...

If a cost has the attributes of both a repair and a betterment, the portion considered to be a betterment is included in the cost of the capital asset. [11] Mr. ... Applying those criteria, he concluded that the Replacement Costs may be considered as an expense of the period incurred. ... She states that additional broad principles and conventions should be considered like materiality, matching and representational faithfulness. ...

They considered trying to obtain government financing for the venture in the future. ... There was no formal business plan and this was also one factor that he considered. ... This was a factor that he considered. No action was taken to obtain the permits except that Mr. ...

It should be noted here that for the purposes of the impugned assessment, raw fur sales were considered to be non-taxable sales. ... Assuming s. 35(1) encompasses claims to aboriginal self-government, such claims must be considered in light of the purposes underlying that provision and must, therefore, be considered against the test derived from consideration of those purposes.  ... Canada, [2009] 1 S.C.R. 222, the Supreme Court of Canada considered the constitutionality of sections 61 to 68 of the Indian Act on the grounds that they infringed the rights guaranteed by subsection 15(1) of the Charter. ...

The Minister also relied on paragraphs 247(2)(b) and (d) in its pleadings to argue that the series of transactions giving rise to the fees would not have been entered into between arm’s length parties and cannot be considered to have been entered into primarily for  bona fide purposes other than to obtain a tax benefit. 11.     ... The Issues [7]              The primary issues in respect to both appeals are the following: (a)     Whether the Minister properly reduced the guarantee fees to nil in each taxation year in determining that the Appellants could not deduct the guarantee fees in the calculation of their respective income in those taxation years; and (b)     Whether the Minister properly applied sections 247(3) and (4) of the Act in assessing the Appellants with the transfer pricing penalties. [8]              In respect to the guarantee fees in both appeals, the Respondent lists five separate sub issues: (a)        whether the Guarantee Fees were incurred by the Appellant for the purpose of earning or producing income from its business; (b)        whether the terms or conditions, including the Guarantee Fees, made or imposed in respect of the guarantees differed from those that would have been made between persons dealing at arm’s length; (c)        whether the terms or conditions, including the Guarantee Fees, made or imposed in respect of the Arrangements differed from those that would have been made between persons dealing at arm’s length; (d)       whether the guarantees would have been entered into between persons dealing at arm’s length and can reasonably be considered not to have been entered into primarily for bona fide purposes other than to obtain a tax benefit; (e)        whether the arrangements would have been entered into between persons dealing at arm’s length and can reasonably be considered not to have been entered into primarily for bona fide purposes other than to obtain a tax benefit; … (Reply to the Notice of Appeal in Conoco, para 9) These are the same sub issues set out at paragraph 11 of the Further Amended Reply to the Appellant’s Notice of Appeal in Burlington. [9]              Since relevancy of a question posed in discovery is determined by reference to the pleadings, the basis of the reassessments in each appeal are worth noting. ... Questions Relating to Burlington’s Credit Rating Under the “Yield Approach”: Re: Questions 486, 487, 488, 2492, 2493, 2494, 2495, 2621, 2624, 2625, 2638, 2639, 2644, 2645, 2646, 2647, 2648, 2649, 2650, 2780, 2781, 2782 The Appellant’s Position [36]         The decision of this Court in General Electric, which was upheld by the Federal Court of Appeal, considered and applied the yield approach in respect to the arm’s length transfer price for a financial guarantee under paragraphs 247(2)(a) and (c). ...