Search - considered

Accordingly the third condition is not met. [31]   Conclusion   [83]          For these reasons, I have concluded that the Minister was correct in concluding that the individual living part of Berwick cannot be considered as a “health care facility”. ... I also do not need to deal with the remainder of the Respondent’s argument and do not need to express a view thereon, but would note that while provincial legislation is not determinative, it may be considered in helping ascertain the meaning of the terms. ...

Her Majesty the Queen [9] said:   [18]      … Secondly, the expense being considered, in context, is a “medical” one incurred “for the care or the care and training” of a “patient” not for the expense incurred for “training” alone – including developing essential cognitive skills in slow learners or even mentally handicapped children. …   [14]          It is clear that paragraph 118.2(2) (e) has been interpreted to mean a payment in the context of a medical expense – education is not enough, hence tuition for education is not enough. ... Lang, on the other hand, argued that it follows that the teachers at a private school are to be considered private teachers. ...

Where under this section an amount in respect of a taxation year (other than an amount or portion thereof that can reasonably be considered to arise from the operation of section 122.5, 122.61 or 126.1) is refunded or repaid to a taxpayer or applied to another liability of the taxpayer, the Minister shall pay or apply interest on it at the prescribed rate for the period beginning on the day that is the latest of                   (a) where the taxpayer is an individual, the day that is 45 days after the individual 's balance-due day for the year,  . . .   ...   [30]          If this interpretation that I have adopted were to be considered ill‑founded and if the restrictive interpretation adopted by the courts when applying the Latin expression were to be adhered to, as  counsel for LRD claimed it should, then it could be said, in my view, that the modification suggested by the respondent would indeed go to the very substance of the provision, as Dubé J. put it in Ketz. ...

(Emphasis added)   [53]          I agree with the Appellant’s contention that family law concepts and principles should not play any part when section 160 is being considered and this is particularly so in light of the comments in the Yates decision. ... By the Appellant’s own admission, Anderson should not therefore be considered given that merging provincial legislation and matrimonial property principles with section 160 is not encouraged according to the jurisprudence. ...

No. 342 (QL), was also referred to by counsel, but again, the issue in that case was the effect of corporate status once a corporation is revived, but that matter was considered in terms of whether the corporation in question was capable of retroactively carrying on business during the tax years in issue and whether the Crown had acquired the right during the corporation’s dissolution to assess the appellant with respect to the business income earned. ... An appellant’s background and his participation in, and knowledge of, the affairs of a corporation of which he is a director are all matters to be considered, particularly when the appellant is the sole director of the corporation. ...

(ii) where a beneficiary’s share of the accumulating income or capital therefrom depends on the exercise by any person of, or the failure by any person to exercise, any discretionary power, those shares shall be deemed to be owned at that time by the beneficiary,...   256.(1.3) Parents deemed to own shares – Where at any time shares of the capital stock of a corporation are owned by a child who is under 18 years of age, for the purpose of determining whether the corporation is associated at that time with any other corporation that is controlled, directly or indirectly in any manner whatever, by a parent of the child or by a group of persons of which the parent is a member, the shares shall be deemed to be owned at that time by the parent unless, having regard to all the circumstances, it can reasonably be considered that the child manages the business and affairs of the corporation and does so without a significant degree of influence by the parent.   ... If that was the case, neither he nor his father could have been deemed to be owners of the shares in 9059, and accordingly neither 9059 nor the Appellant could be considered to be associated with the two other corporations, Pépinière and Centre du Jardinage. ...

Analysis   [20]    There are accordingly two questions to consider:   a)  If subsection 181(3) of the ITA is disregarded, are the amounts in question payments for the acquisition of inputs and intermediate products that cannot be considered “advances”? ... Note 6 is contradictory; it speaks of a “transfer”, which appears to suggest a sale of inventory; however, it also speaks of a guarantee, which appears to suggest that what is involved is a means of financing and that the appellant did not do everything that was required in order for the progress payments in question to be considered income. ...

Employment Insurance Regulations   Part I — Unemployment Benefits   Hours of Insurable Employment — Methods of Determination   9. 1 Where a person's earnings are paid on an hourly basis, the person is considered to have worked in insurable employment for the number of hours that the person actually worked and for which the person was remunerated.   9.2 Subject to section 10, where a person's earnings or a portion of a person's earnings for a period of insurable employment remains unpaid for the reasons described in subsection 2(2) of the Insurable Earnings and Collection of Premiums Regulations, the person is deemed to have worked in insurable employment for the number of hours that the person actually worked in the period, whether or not the person was remunerated.             10. (1) Where a person's earnings are not paid on an hourly basis but the employer provides evidence of the number of hours that the person actually worked in the period of employment and for which the person was remunerated, the person is deemed to have worked that number of hours in insurable employment ... Chahal meeting her target or quota for berries can be considered to have had any material impact on her hourly earnings or hours worked. ...

Diotte submits that the Minister generally considers gains realized by an individual who invests in securities listed on a stock exchange to be capital gains, except if the person concerned is ordinarily engaged in such trading, in other words, where it is an ordinary source of income that can be considered a commercial activity ... Unfortunately, the distinction is not a mathematical exercise, but rather one in which a multitude of factors, some of which pertain to the taxpayer's intent, must be considered. ...

  [2]               The question relates to who, for the purposes of the medical expense credit in section 118.2 of the Income Tax Act, as amended (" ITA "), is considered by the Canada Revenue Agency ("CRA") to be a medical practitioner within the definition in subsection 118.4(2) of the ITA. ... The issue of relevancy was considered at length by Christie A.C.J. in Shell Canada Ltd. v. ...