Search - considered

Various attacks on the assessments were made by the appellants, but in my view the appeals can properly be decided when the two following questions are considered: (a) Did the appellant, John Rosenfeld, realize any gain? ...

Therefore it was considered that the interest paid on the borrowing of funds was for the purpose of maintaining the investments and maximizing of the income from them and therefore is properly deductible. ...

Because of the judgments which were given that day, it is considered best to write short reasons. ...

During subsequent years, certain reproduction equipment was added or exchanged, such as two sound columns, some amplifiers and microphones about which information was also provided by Mr Caron; these additions were considered in the capital reconciliation and the appropriate depreciation was calculated. ...

It is submitted that: (a) the practice of appraising real estate is a profession; (b) in order to carry out his duties as Chief Appraiser, it is necessary for the Appellant to maintain the professional status of a real estate appraiser; (c) in order to maintain a professional status in the field of real estate appraisal, it is necessary to belong to some association of real estate appraisers; (d) there are several associations available to real estate appraisers in Canada, e.g. the Appraisal Institute of Canada, The American Institute of Real Estate Appraisers, Corporation of Chartered Appraisers, the Royal Institution of Chartered Surveyors; (e) to be considered a professional appraiser in any practical sense, it is necessary to belong to one or more of the above or similar organizations; (f) the Appraisal Institute of Canada, being the only national professional appraisal organization, is the most logical one in which to maintain membership; (g) the profession of real estate appraising is recognized by statute in several jurisdictions, eg (i) in the Province of Quebec by the Professional Code, R.S.Q. ...

Hennelly, 1999 CanLII 8190 (FCA), the Federal Court of Appeal established that the following must be considered: [1] a continuing intention to pursue his or her application; that the application has some merit; that no prejudice to the respondent arises from the delay; and that a reasonable explanation for the delay exists. [9] In Canada (Attorney General) v. ...

The second issue about which the appellant felt very strongly was that his spouse had contributed so much to the success of his business that she deserved to be considered as half-owner of his shares. ...

However, as most of the expenses were for commodities which were used after the marriage (suits, food, cablevision, etc), in the Board’s opinion, those expenses must be considered as expenses made to support the appellant’s spouse after the marriage. ...

The limitation imposed by section 67 of the Income Tax Act was considered in Gabco Limited v MNR, [1968] CTC 313; 68 DTC 5210 at 323 [5216] where Cattanach, J stated: It is not a question of the Minister or this Court substituting its judgment for what is a reasonable amount to pay, but rather a case of the Minister or the Court coming to the conclusion that no reasonable businessman would have contracted to pay such an amount having only the business consideration of the appellant in mind. ...

The appellant considered the transaction to have been on capital account, the respondent assessed it on revenue account. ...