Search - considered

With respect to the degree of resemblance in appearance, sound or ideas under subparagraph 6(5)(e), the trade-marks at issue must be considered in their totality. ... In addition, trade-marks must not be considered in isolation but in association with the wares or services with which they are used. ... Molson Breweries (1992), 56 F.T.R. 53 (F.C.T.D.), per Denault J. at 70), marks are nevertheless to be considered in their totality and the effect or idea of the whole is to be compared even when words in the marks are disclaimed. ...

As I view it, a problem under such an Act should be considered, at least in the first instance, by reference only to the words used by Parliament in the Act and without referring to decisions under legislation differently worded enacted in earlier times by other legislatures even though the general scheme of such other legislation is the same. ... Here the deceased owned shares which, considered by themselves, carried control of the company and enabled the holder to continue indefinitely to obtain the income (after payment of preferred dividends) from a very large fund. The appellants have failed to show that such shares (considered as subjects of sale by themselves between a hypothetical purchaser and hypothetical vendor) had a value of less than the $110,000 attributed to them by the respondent. ...

The cases seem to promote the idea that as long as the repairs were done to preserve or conserve the asset and not to create a new asset then the repairs will be considered current expenses.   36     An expenditure that merely maintains an asset or restores it to its original condition is a deductible current expense. ... (c) Integral Part or Separate Asset  —  Another point that may have to be considered is whether the expenditure is to repair a part of a property or whether it is to acquire a property that is itself a separate asset. ...   [13]     The other changes are, in my opinion, not significant changes to the deck and should not affect the determination of whether the amount spent on replacing the deck should be considered to be a capital expenditure or a current expense ...

Harris took the position that the entire IAF should be considered as premiums received from the Appellant's insureds, and therefore exempt. ... They therefore cannot be considered simply to be part and parcel of one service supplied to the funds. ... It follows that what can be considered a supply to the fund is simply that which benefits the fund. [26] I find, contrary to the submission of counsel for the Respondent, that the selling of policies is not a service provided by the Appellant to the funds. ...

During those two years, the Corporation paid money to the appellant which the appellant considered to be repayments of shareholder loans he had made to the Corporation and as such not subject to any source deductions, including CPP deductions ... That question was considered in Larocque (R.L.) v. M.N.R., [1991] 2 C.T.C. 2151 at page 255:   The issue of this assessment being launched after the two‑year limit defined in subsection 227.1(4) of the Act is quickly settled by reference to the time period involved. ... These circumstances must be taken into account, but must be considered against an objective "reasonably prudent person" standard.   ...

However, the issue of whether part of the proceeds obtained could alternatively be considered business income was also raised in the reply to the notice of appeal and was argued by counsel for the respondent. ... A second holder of a treasury bill can then certainly be considered a creditor of the amount payable by the government at maturity. ... For example, discounts on financial market instruments, such as treasury bills, bankers' acceptances, and call loans, are generally considered to be on account of interest. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... In my view, the key factor to be considered is the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... Canada), [1992] 2 C.T.C. 227, 92 D.T.C. 6570, the Federal Court of Appeal considered the case of a tax shelter arrangement and stated the following, at pages (C.T.C. 227-28) (D.T.C. 6570): While it is trite law that a taxpayer may so arrange his business as to attract the least possible tax (see Duke of Westminster’s Case, [1936] A.C. 1), it is equally clear in our view that the reduction of his own tax cannot by itself be a taxpayer’s business for the purpose of the Income Tax Act. ...

The Court of Appeal considered the grounds of appeal advanced in both Mr. ...   [24]          The Ontario Court of Appeal suggested that the amounts at issue were not calculated down to the penny by the criminal trial judge and underlined the fact that the quantum issue had been raised before, and considered by, the trial court. ... " So, quantum became an issue and was duly considered by the trial court ...

However, she considered the stage of the proceedings to be a relevant consideration in that case. In this case, the Tax Court Judge also considered my comments in Imperial Tobacco Canada Ltd. v. ... As the Tax Court Judge noted, there is a history of delays in providing information by AgraCity or persons related to AgraCity and he was “not convinced that a wait and see approach is an expeditious way of proceeding in this matter”. [30]            By requiring a full disclosure of all documents by AgraCity at this stage of the proceedings it may well assist in determining, before discovery, what transpired between or among the various companies during the years in question and may shorten the discovery examinations and reduce the number of undertakings that would have to be provided at discovery. [31]            As a result, I would dismiss AgraCity’s appeal in relation to this issue: Paragraphs 247(2)(a) and (c) of the Act [32]            Subsection 247(2) of the Act is as follows: 247 (2) Where a taxpayer or a partnership and a non-resident person with whom the taxpayer or the partnership, or a member of the partnership, does not deal at arm's length (or a partnership of which the non-resident person is a member) are participants in a transaction or a series of transactions and 247(2) Lorsqu’un contribuable ou une société de personnes et une personne non-résidente avec laquelle le contribuable ou la société de personnes, ou un associé de cette dernière, a un lien de dépendance, ou une société de personnes dont la personne non-résidente est un associé, prennent part à une opération ou à une série d’opérations et que, selon le cas: (a) the terms or conditions made or imposed, in respect of the transaction or series, between any of the participants in the transaction or series differ from those that would have been made between persons dealing at arm's length, or a) les modalités conclues ou imposées, relativement à l’opération ou à la série, entre des participants à l’opération ou à la série diffèrent de celles qui auraient été conclues entre personnes sans lien de dépendance, (b) the transaction or series b) les faits suivants se vérifient relativement à l’opération ou à la série (i) would not have been entered into between persons dealing at arm's length, and (i) elle n’aurait pas été conclue entre personnes sans lien de dépendance, (ii) can reasonably be considered not to have been entered into primarily for bona fide purposes other than to obtain a tax benefit, (ii) il est raisonnable de considérer qu’elle n’a pas été principalement conclue pour des objets véritables, si ce n’est l’obtention d’un avantage fiscal, any amounts that, but for this section and section 245, would be determined for the purposes of this Act in respect of the taxpayer or the partnership for a taxation year or fiscal period shall be adjusted (in this section referred to as an “adjustment”) to the quantum or nature of the amounts that would have been determined if, les montants qui, si ce n’était le présent article et l’article 245, seraient déterminés pour l’application de la présente loi quant au contribuable ou la société de personnes pour une année d’imposition ou un exercice font l’objet d’un redressement de façon qu’ils correspondent à la valeur ou à la nature des montants qui auraient été déterminés si: (c) where only paragraph (a) applies, the terms and conditions made or imposed, in respect of the transaction or series, between the participants in the transaction or series had been those that would have been made between persons dealing at arm's length, or c) dans le cas où seul l’alinéa a) s’applique, les modalités conclues ou imposées, relativement à l’opération ou à la série, entre les participants avaient été celles qui auraient été conclues entre personnes sans lien de dépendance; d) dans le cas où l’alinéa b) s’applique, l’opération ou la série conclue entre les participants avait été celle qui aurait été conclue entre personnes sans lien de dépendance, selon des modalités qui auraient été conclues entre de telles personnes. [33]            It is implicit in the reasons of the Tax Court Judge that he found that, since the Crown assumed that no product had been sold by NewAgco-Barbados, paragraph 247(2)(a) of the Act could not apply because no arm’s length person would have entered into an agreement to provide services to NewAgco-Barbados in relation to the sale of a product that was not going to be sold by NewAgco-Barbados. ...

The Issue [4]              The issue is to determine whether a denial of a tax waiver application can be considered an assessment for the purposes of the Income Tax Act, R.S.C. 1985, c. 1 (5 th   Supp.) as amended (the “ Act ”). ... The Appellants’ Position [5]              The Appellants argued that the CRA’s decision regarding the tax waiver application should be considered as an assessment because it is in essence a determination of the tax liability of the Appellants which is equivalent to an assessment. [6]              The Appellants also argued that if the denial of a tax waiver application is treated as not being an assessment, they would have no way to appeal the Minister of National Revenue’s decision. ... Minister of National Revenue, 1987 CarswellNat 532, Justice Rip (as he then was) considered the meaning of the term “assessment” and came to the conclusion that an “assessment” is a determination of the liability of a taxpayer. ...