Search - considered

Generally, under the Act, any interest in a partnership is considered foreign property. ...

Thus, when applying the guidance provided by the Supreme Court of Canada in the 1992 Williams case that one needs to consider and weigh the factors which connect an Indian's income to a reserve, the fact that a band has a reserve is considered significant. ...

It is also a question of fact whether the other facilities described in your letter would be considered to be one of the types of property referred to in paragraph 18(1)(l) and whether the deduction of expenditures incurred for their use would be restricted. ...

It should also be noted that, in circumstances such as this one, the capital loss will be considered to have been realized at the end of the year in which the debt owing to you becomes a bad debt, provided you elect in that year's income tax return to have subsection 50(1) of the Income Tax Act apply to the debt. ...

The age limitation was added in 1992 because sixteen years is considered, in most cases, to be a reasonable and traditional age for job training to commence. ...

Those issues were considered by the House of Commons Standing Committee on Finance in its report released on September 18, 1996. ...

We have already received many constructive written representations, including your views, on factors considered relevant in connecting employment income to a reserve. ...

Therefore, I am unable to comment as to whether the proposed corporation would be considered to be organized exclusively for civic improvement. ...

Reasons FOR POSITION TAKEN: Over 250 written submissions were considered. ...

You have described a hypothetical situation of a ruling being issued with a charge of less than five hours as an example of why the amount should be considered as a deposit. ...