Search - considered

In November 1995, a new accounting software system was purchased from Avolution Service, called Business Vision Accounting, that was considered the best software accounting package for both Windsor and Sarnia. ...

The respondent saw it as an essentially personal activity that had nothing to do with the operation of the business that owned the vehicle that is at the heart of the dispute, while the appellant considered that activity to be related to the operation of the bowling alley. [13]          On this subject, I believe that it was indeed an activity related to the bowling alley, and its sole aim was the consolidation and development of the sport of bowling and its sidelines. ...

Arthur was strong in his opinion because deferred income taxes are not appropriated from retained earnings or other surplus but are considered to be a cost incurred in the process of earning income. [15] The Respondent called Leonard Eckel as an expert accounting witness to express his opinion concerning (i) whether a deferred income tax credit balance is a "reserve"; and (ii) whether deferred income tax balances are, as a matter of substance, part of a corporation's capital employed in its business. ...

The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ...

It is true that the number of hours of work is unusual, but taking all of the circumstances into account, I am inclined to believe that a substantially similar contract could have been entered into by a payer and an employee dealing with each other at arm's length. [48]          All things considered, I conclude that the individual appellant's employment was insurable during the four periods at issue. [49]          For these reasons, the appeals are allowed. ...

On more than one occasion it was considered necessary to send it a DEMAND FOR GOODS AND SERVICES TAX RETURN(S). ...

., contends the respondent, unless the Minister had not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ...

I declared and now state again that my first unemployment insurance claim in August 1992 was not planned and that, during my qualifying weeks from August 1991 until at least June 1992, I never thought of, or considered in any way whatever, eventually making an application for unemployment insurance benefits. 3. ...

The bank statements (Exhibit I-6) corroborate this evidence or, in any event, support this interpretation of the facts, since the bank account was credited with $26,455.17 on January 15, 1988. [27]          The auditor apparently considered- and this was also what counsel for the respondent maintained in his arguments- that the home renovations were financed using the line of credit and that the deposit of $26,455.17 made it possible to put $25,000 back on the line of credit on January 22, 1988 (Exhibit I-6). [28]          In testifying, Mr. ...

Counsel referred to the fact the Minister- in April, 1998- did not advise the appellant that the Minister considered the wrong entity to have applied for the rebate and- instead- only raised that issue in December, 1998 when an Appeals Officer advised- during the course of meetings- that GKO Design could not then apply for a rebate because it was out of time. ...