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Results 7021 - 7030 of 7902 for considered
TCC
Cornerstone Properties Limited v. Her Majesty the Queen, [1995] 2 CTC 2371, 95 DTC 614
I refer particularly to the employment contracts of 1962 and 1967, supra, and the evidence of the respondent himself referred to supra, as to how he considered and dealt with those contracts after the oral arrangements of June-July 1964. ...
TCC
Route Canada Real Estate Inc. (In Receivership) v. Her Majesty the Queen (No. 2), [1995] 2 CTC 2430, 96 DTC 1967
Only the notice of appeal is to be considered on such a motion. The applicable principle was stated by Estey J. in Attorney General of Canada v. ...
TCC
Reginald Watson and Deborah Madayag v. Her Majesty the Queen, [1995] 2 CTC 2460, 96 DTC 2006
Thill stated that Thill took the decision to not circulate the balance of the magazine as they considered the enterprise had failed and cut Plymouth off from the source of funds. ...
TCC
International Innopac Inc. v. Her Majesty the Queen, [1994] 2 CTC 2015, 94 DTC 1942
It would do no credit to our system of justice in Canada if the courts were restricted in their consideration of the merits of a case by an ill-considered admission that is inconsistent with another position that is being advanced, particularly where it is sought to withdraw such an admission at an early stage in the proceeding. ...
TCC
Elizabeth Linke v. Her Majesty the Queen, [1994] 2 CTC 2117, 94 DTC 1549
Appeal allowed. 1 ’The agreement led to these amendments to the reply to the amended notice of appeal: paragraph 15(c)—$106,000 changed to $95,000; paragraph 15(f)—$27,536 changed to $22,036; Schedule A—$106,000 changed to $95,000, $55,073 changed to $44,073, $27,536 changed to $22,036, $27,535 changed to $22,035. 2 There is some difficulty in appreciating from what follows why it was considered that 3 This is a corporation incorporated under the laws of Alberta. ...
TCC
Adrian L. Hamoen v. Her Majesty the Queen, [1994] 2 CTC 2278, 94 DTC 1915
In the alternative, even if the transfers of land are not to be considered a payment of interest, the common law rule that payments are appropriated first to interest applies nonetheless to those amounts remitted in cash to the creditors as a result of the sale of properties #5 and #6 together with the proceeds of the hog sale, which in aggregate, amounted to $350,000. ...
TCC
Elaine Kernahan v. Her Majesty the Queen (Informal Procedure), [1994] 2 CTC 2314
The consideration for the transfer was one-half of $175,000, which he considered to be the fair market value of the property, payable by the appellant assuming “one-half of (a) $121,000 by assumption of mortgage; and (b) $54,000 by cash or equivalent value in the stock" of CTX. ...
TCC
Marth Realties Limited v. Her Majesty the Queen, [1994] 2 CTC 2430
It is true that over a number of years during the period considered, farming losses have also been considerable. ...
TCC
William Osadchuk v. Her Majesty the Queen, [1995] 1 CTC 2067, 95 DTC 98
Buxton testified that he considered the payments to Ann to be advances in the money due under the agreement if a scheme was ever adopted. ...
TCC
Enrique Hoefele v. Her Majesty the Queen, [1995] 1 CTC 2177, 94 DTC 1878
The reimbursement of these expenses cannot be considered as conferring a benefit within the terms of the Act. ...