Search - considered

As a result, that weekly sum was withdrawn from the account and later attributed to her salary- after calculating her net income- leaving a balance to be considered as having been paid from Griffiths' own funds in the account. ... I say yet again because since its passage in 1990, several decisions of the Tax Court of Canada and several judgments of this Court have already considered what workable meaning could be given to subparagraph 3(2)(c)(ii). ... One can infer from the overall context of the assumptions relied on by the Minister that the appellant was considered to have been an auxiliary member of Griffiths' administrative staff and had chosen to work at home. ...

The Queen, 98 DTC 6169, the Federal Court of Appeal considered the appeal of a taxpayer who had been born with a congenital condition diagnosed as spinal epiphyseal dysplasia which affected the taxpayer's ability to walk and to feed and dress himself. At pages 6171-6172 of his judgment Létourneau, J.A. reviewed the purpose and history of the relevant legislation and considered earlier jurisprudence, as follows: "The purpose of sections 118.3 and 118.4 is not to indemnify a person who suffers from a severe and prolonged mental or physical impairment, but to financially assist him or her in bearing the additional costs of living and working generated by the impairment. ... Section 118.4 clearly states for greater certainty that no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ...

.), A-652-96, July 28, 1997, the reasonableness of the expense in the circumstances is not to be assessed by reference to whether any one expense, or collective expenses, are considered to be disproportionate to revenues. ... Under Tonn, supra, there was a personal element and Moldowan has to be considered in that light. ... This Court has always considered that the main thrust of the decision in Tonn, supra, was to indicate that in cases where a personal element was involved in the enterprise then the Court must be cautious when considering the principles set out in Moldowan, supra, and must interpret the facts more strictly in relation to those principles. ...

The Queen, 2003 DTC 221, Judge Archambault of this Court ruled that when the Deputy Minister acts as “assessor”, the Deputy Minister shall not be considered as a third person for the purposes of article 1452 of the C.C.Q. ... However, when the Deputy Minister acts as “collector”, he shall be considered as a third person under article 1452 of the C.C.Q. ... The issues to be determined by the Court were as follows:   [T ranslation]   (1)  Whether the trial judge erred in law in deciding that the respondent should be considered as a third person in good faith who could rely on the apparent deed?   ...

After discussing my concerns with counsel, I adjourned the hearing to allow the parties to decide whether they wished to proceed on the basis of the facts before me or file additional agreed facts. [22]          In a letter filed with the Court on June 28, 2017, the parties stated the following: The parties have considered this matter and write to advise that they agree the matter should proceed based on the facts set out in the Court’s Order dated November 8, 2016 and the Statement of Additional Agreed Facts filed by the parties prior to their appearance before the Court on April 10, 2017. ... The Minister’s reassessments included unreported GST collectible of $640,492.69 in respect of an alleged resupply of the investment management services by the Appellant to the Pension Plans. [37]          The statutory scheme of the GST Act is important when determining whether the Minister considered a new transaction in reassessing the Appellant. [38]          Subsection 169(1) contains the general rules for the claiming of input tax credits. ... I do not know if she determined that the Appellant consumed or used the investment management services, but did not consume or use such services in the course of its commercial activities, or if she concluded that the Appellant resupplied the investment management services but such resupply did not occur in the course of its commercial activities. [42]          As a result, I cannot determine if the Minister, when reassessing, considered a new transaction since I do not know what transactions the Minister considered when issuing the original assessments to deny the input tax credits. ...

On the whole I find this factor is not neutral and somewhat favours RM being considered an employee. [20]   The degree of financial risk taken by RM is the next factor to be considered. ... This factor as well favours RM being viewed as an employee rather than independent contractor. [23]   The last factor to be considered is the worker’s opportunity for profit in the performance of his tasks. ... All that needs to be determined is whether it can be reasonably considered that Mr. ...

NATURE OF THE PROFITS FROM THE SALE OF THE BUILDINGS A-   The Act and the applicable principles [8]   The Act does not contain any tests to determine whether the gain from the disposition of a building is attributable to income and considered business income or attributable to capital and considered a capital gain. ... Also, the other factors to be considered in the analysis confirm this intention. ... It therefore seems that joint ownership of the building was already considered when Bordeaux 1 was purchased. ...

The GLGI program has already been considered by this Court in Mariano. ... Mariano only considered the GLGI program as it was structured in 2004 and 2005. ... Therefore, most of the years in which he was involved have not been considered by the Court. ...

Both parties agree that the appellant's return for the 1984 taxation year was not filed as required by Part I of the Act and therefore his 1984 taxation year cannot be considered for the purposes of section 119 of the Act. ... This concept, however, has been extensively considered in connection with the restricted farm loss provisions found in section 31 of the Act. ... I have considered the gross income, the net income, the capital investment, the cash flow and the personal involvement of the taxpayer. ...

The taxpayers considered they had received an emolument as a result of paying a reduced fee for tuition but maintained the cash equivalent of the benefit had to be determined under the principle of marginal costing. ... Pratte J.A. at page 6325, explained that in determining the value of a benefit its cost may be considered. ... The appellants educate their children at BCS and it is the value of the benefit at BCS which is to be considered. ...