Search - considered

Then he said, "farming is my life and always will be". [15]          The Appellant also placed into evidence Exhibit R-1 which contained some of the financial information above referred to and also an outline of the history and nature of the farming operation and how he considered it to constitute a business. ... He expected that his children would take up farming and even looked to the day when his grandchildren might follow in his footsteps and the footsteps of his children. [26]          There can be no doubt that the Appellant in this case considered himself to be a full-time farmer, did not consider farming to be a sideline business for him, a hobby or anything but a full-time business which entitled him to claim full farming losses and which would not restrict him to losses available to a part-time farmer under subsection 31(1) of the Act. ... Further, he was required to introduce evidence which show that that amount would have been considered substantial in comparison to his other income. [37]          In Donnelly, supra, Mr. ...

The activities associated with the negotiations for the purchase of Location's shares and with the provision of security for the benefit of Location by its shareholders cannot be considered normal activities of an employee. [39]          The activity that could be considered characteristic of an employee is that relating to Location's purchase of six cars. ... On the other hand, the facts relating to that point are not set out in the Reply to the Notice of Appeal and it might be assumed that if they are not stated there, the Minister did not take them into account. [42]          In my view, even if all the new facts are considered and the mistaken facts taken into account by the Minister are disregarded, the Minister's decision still seems to me to be justifiable. It may be considered justifiable on the basis that Mr. Vigneault's employment would not have lasted until January 1999 if he had not been related to Location. [43]          When Mr. ...

Where contracts are completed during one fiscal period, all the income arising out of the contract is considered to be earned in that fiscal period. ... Revenue, and hence profit, are only recognized by the process I have described, at the end of each period. [11]          It is inherent in the percentage completion method of accounting that the progress billings issued during any period may exceed the sum of the costs incurred and the profit considered to have been earned during the same period. ... I find nothing in Professor Eckel's evidence to support the view that the unearned amounts which remain unpaid at the end of the period should be considered advances. ...

He considered himself to have been hired as a salesman. He had answered an advertisement in a newspaper, attended at a Bartel office and had spoken to Frank Reindl. ... He had been aware of a Code of Ethics- Exhibit I-1- that had been presented to him and he signed an acknowledgement of receipt. [5] David Siradze testified he lives in North Vancouver, British Columbia and in March, 1998 was working for Bartel under circumstances in which he considered himself to be an independent contractor. ... The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ...

It is considered that the amount withheld (i.e., the 40% of the billing for the services rendered by the associate) are for services provided by your established dental practice, i.e., administration, support staff, premises and facilities. Accordingly, it is considered that this amount was properly subject to the GST as consideration for a taxable supply and is not eligible for rebate. ... " [16] In the event that I am incorrect in finding that Buchanan was an employee of Battista and that- for other reasons- the money remitted, as GST, can somehow be considered to have been the property of Buchanan, I would still permit the appellant to receive the rebate, as claimed. ...

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. ...   [29]         However, and despite my opinion, the case law is such that, in this case, the respondent must be considered as a third person, who, acting as a collector, may avail herself of the apparent deeds, that is to say, Exhibits A‑1, A‑2 and A‑3. ...

  [19]         These factors ought to be considered in combination rather than in isolation. ... The intention of the parties is a significant and material guideline or criteria to be considered along with all the other considerations. ... He considered himself to be an employee after that date based on an agreement that he had struck with Mr.  ...

As a general rule, these tribunals are considered to be masters in their own house.  ... The applicants did not offer evidence that could convince the Court that all relevant material was not considered.  It seems more likely that all the evidence was considered, since Mr. Kashani’s situation and his connection to the applicant was the subject of discussions at the hearing (panel’s record, at pages 361 et seq.).               ...

Canada (1993) 93 D.T.C. 298 were considered by Mr. Justice Lemieux in Hoechst Marion Roussel Deutchland GmbH v. ... I have considered that Rule and the law, including for example as set out in Eastman Kodak Co. v. ... All things considered, I am unable to say that the unjust enrichment plea is one which plainly, obviously and beyond doubt could not succeed. ...

Dans le cadre de ces procédures, le certificat est réputé être un jugement exécutoire rendu par cette cour contre le débiteur pour une dette envers Sa Majesté du montant attesté dans le certificat, augmenté des intérêts courus jusqu'à la date du paiement comme le prévoit ces lois. (4) Les frais et dépens raisonnables engagés ou payés en vue de l'enregistrement à la Cour fédérale d'un certificat fait en application du paragraphe (2) ou de l'exécution des procédures de recouvrement du montant attesté dans le certificat sont recouvrables de la même manière que s'ils avaient été inclus dans ce montant au moment de l'enregistrement du certificat. (5) A document issued by the Federal Court evidencing a certificate in respect of a debtor registered under subsection 223(3), a writ of that Court issued pursuant to the certificate or any notification of the document or writ (such document, writ or notification in this section referred to as a "memorial") may be filed, registered or otherwise recorded for the purpose of creating a charge, lien or priority on, or a binding interest in, property in a province, or any interest in such property, held by the debtor in the same manner as a document evidencing (a) a judgment of the superior court of the province against a person for a debt owing by the person, or (b) an amount payable or required to be remitted by a person in the province in respect of a debt owing to Her Majesty in right of the province may be filed, registered or otherwise recorded in accordance with or pursuant to the law of the province to create a charge, lien or priority on, or a binding interest in, the property or interest. (5) Un document délivré par la Cour fédérale et faisant preuve du contenu d'un certificat enregistré à l'égard d'un débiteur en application du paragraphe (3), un bref de cette cour délivré au titre du certificat ou toute notification du document ou du bref (ce document ou bref ou cette notification étant appelé "extrait" au présent article) peut être produit, enregistré ou autrement inscrit en vue de grever d'une sûreté, d'une priorité ou d'une autre charge un bien du débiteur situé dans une province, ou un droit sur un tel bien, de la même manière qui peut l'être, au titre ou en application de la loi provinciale, un document faisant preuve: a) soit du contenu d'un jugement rendu par la cour supérieure de la province contre une personne pour une dette de celle-ci; b) soit d'un montant payable ou à remettre par une personne dans la province au titre d'une créance de Sa Majesté du chef de la province. 224. (1) Where the Minister has knowledge or suspects that a person is, or will be within one year, liable to make a payment to another person who is liable to make a payment under this Act (in this subsection and subsections 224(1.1) and 224(3) referred to as the "tax debtor"), the Minister may in writing require the person to pay forthwith, where the moneys are immediately payable, and in any other case as and when the moneys become payable, the moneys otherwise payable to the tax debtor in whole or in part to the Receiver General on account of the tax debtor's liability under this Act. 224. (1) S'il sait ou soupçonne qu'une personne est ou sera, dans les douze mois, tenue de faire un paiement à une autre personne qui, elle-même, est tenue de faire un paiement en vertu de la présente loi (appelée "débiteur fiscal" au présent paragraphe et aux paragraphes (1.1) et (3)), le ministre peut exiger par écrit de cette personne que les fonds autrement payables au débiteur fiscal soient en totalité ou en partie versés, sans délai si les fonds sont immédiatement payables, sinon au fur et à mesure qu'ils deviennent payables, au receveur général au titre de l'obligation du débiteur fiscal en vertu de la présente loi. [14]            The limitation provisions considered by the Federal Court of Appeal in Markevich, supra, and relied upon by Mr. ... The Limitation Act 3(5) Any other action not specifically provided for in this Act or any other Act may not be brought after the expiration of 6 years after the date on which the right to do so arose. [...] 9(1) On the expiration of a limitation period set by this Act for a cause of action to recover any debt, damages or other money, or for an accounting in respect of any matter, the right and title of the person formerly having the cause of action and of a person claiming through the person in respect of that matter is, as against the person against whom the cause of action formerly lay and as against the person's successors, extinguished. [15]            In Markevich, Justice Rothstein, writing for the Court, considered the scope of the phrase "proceedings [...] in respect of any cause of action" found in section 32 of the CLPA, and considered whether it applies to the Minister's statutory collection procedures under the Act. ... Given the determination of the Federal Court of Appeal in Markevich, supra, that the limitation period also applies to the statutory collection proceedings, I have considered whether the Minister may pursue those remedies more than six years after the debt accrued where a certificate has been filed within the six-year period. [28]            At first blush there may seem little to connect filing a certificate in the Court with preservation of the Minister's right to exercise her statutory collection procedures. [29]            Counsel for the Minister submits that the answer is found in the wording of subsection 224(1) of the Act which allows the Minister to issue a requirement to pay where it is known or suspected that within one year a third party will be liable to make a payment to a person "who is liable to make a payment under" the Act. ...