Search - considered

The primary intention underlying the taxpayer's activity must be considered in determining the existence of a reasonable expectation of profit. ...

If there is no employment contract and the job is only on a volunteer basic, one cannot deduct any expenses (even one do not get reimburse) [sic] because the expenses are not considered incurred for the purpose of earning employment income. ...

Johnson started again to work for the School Board, Mutual Life and the School Board considered the employment to be rehabilitation for purposes of the Policy. ...

Recognizing capital losses created by such outlays is a theoretically acceptable result and one permitted by subparagraph 40(1)(b)(i) which was not considered in Cadillac Fairview. ...

He had known them since 1974 and considered he had a special relationship with them. ...

Under s. 9(1), deductibility is ordinarily considered as it was by Thorson P. in Royal Trust, [Royal Trust Co. v. ...

Counsel for the appellant contended that the intention of the parties must be considered. ...

Correlatively, whether or not an otherwise deductible expense is reasonable in the circumstances is not to be assessed by reference to whether any one expense, or the collective expenses, are considered to be disproportionate to revenues. [21]          By identifying the portion of the property which reasonably relates to the tenancy, I have attempted objectively to act in a reasoned manner, looking at the actual living arrangements. ...

In effect, this question has been considered and, in my view, settled by the Associate Chief Judge Bowman in the case of Allcann Wood Suppliers Inc. v. ...

That matter is, however, not at all in issue. [32]          According to the appellant, the round trips between the two places of business were considered necessary and essential for the performance of his duties; he took no account of the fact that the place of business set up in the family residence was first and foremost his personal residence. ...