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While the contract is spelled out in two seperate documents, the bill of sale and the credit note, the latter cannot be considered otherwise than as evidence of the conditions of the obligation to pay the balance of the purchase price. (...) ... The present case is, in my opinion, analogous to that considered (...) in Time Motors Limited V. ... If so, then the amount must be considered a contingent liability and therefore not deductible under paragraph 18(1)(e) of the Act. ...

Is this type of war disability pension considered to be income for tax purposes? ...

Accordingly, any changes to tax policy or amendments to the legislation would have to be considered by that department. ...

In establishing intent, various factors, including the vendor's promotional literature, the way the purchase is financed, and the purchaser's subsequent actions with respect to the investment, are considered. ...

The central management and control of an organization is normally considered to be exercised by the group that performs the function of a Board of Directors of the organization. ...

The travelling expenses of a member's family, including a nanny who cares for the member's child or children, would be considered a personal expense of the member even if the member was travelling on government business for that particular trip. ...

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

Principal Issues: Whether TD1 can be used claim that employment income will be exempt under the Indian Act and remove employer's responsibility to remit source deductions Position: Potential non-taxability of income does not remove requirement for source deductions Reasons: Personal credits are considered for TD1 purposes but not statutory exemptions. ...

Brooks, you stated that the affected employees have previously been considered by the School District to be tax-exempt. ...

We further understand that the Department of Finance considered it unnecessary to prescribe the Trust for this purpose since it is a Canadian registered charity and therefore United States donors of taxable Canadian property to the Trust may already elect under subsection 118.1(6)(a) of the Act. ...