Search - considered

Whether he would have been successful in such an assertion is not a point which needs to be considered by the Court at this time. ...

Accordingly, these amounts were considered by the Minister to be deemed salaries and assessed accordingly. (5) In 1982, 1983 and 1984 the appellant received loans from or was indebted to the Corporation and was assessed on the following amounts: $8,528 in 1982, $4,515 in 1983, and $4,733 in 1984. ...

I have considered the matter in this light as well. In my opinion, the applicant has not made out a prima facie case that the informant made a deliberate falsehood or omission or so recklessly disregarded the truth that it approached fraudulent behaviour. ...

It was in no sense a search and it could not be considered a seizure or tantamount to a seizure because there was built into section 17 a subsection providing that no penalty could be imposed for failure to comply except upon the order of a Federal Court, Superior Court or County Court judge made upon notice to the alleged offender. ...

I recognize that revenues depend on market forces and on the quality of the horses produced and that quality depends on conformation, bloodlines and other factors considered important in the market place. ...

There was no evidence of any arrangement between the appellant and Sandrin Brothers reducing the scope of the duties attached to the office of president with consequent loss of entitlement to be considered as a potential recipient of year-end management bonuses. ...

In that case the court considered the question whether a taxpayer carrying on the practice of law was entitled to deduct a fee paid for his call to the Bar. ...

Paragraph 11 of the same bulletin further states: A taxpayer who has an interest as a part owner of property is considered to own the property for the purposes of section 146.2 and paragraph 54(g) whether such ownership is legally recognized as a joint tenancy, tenancy in common, partnership or any other relationship. ...

Issue At issue in the present motion is whether the notice of appeal could be considered as being filed within the prescribed period of time. ...

I have heard the submissions of counsel for the plaintiff and for the defendant advancing their respective cases and I have also read and considered the affidavit of plaintiffs counsel in support of the motion and the pleadings and other material filed herein, including the briefs and authorities submitted by counsel on both sides. ...