Search - considered

However dedicated, competent and well-meaning the board may be, that kind of regulation cannot be considered as “law”. ... Any limits placed on the freedom of expression cannot be left to the whim of an official; such limits must be articulated with some precision or they cannot be considered to be law. ...

However, it ought to be considered whether they are “structural building sections for incorporation into such building or structure” under paragraph 26(4)(b). In The Queen v Monarch Steelcraft Ltd, [1977] CTC 168; 77 DTC 5154, a 1977 Federal Court decision, Addy, J considered whether door frames were “structural building sections” under paragraph 26(4)(b). ...

The doctrine of “secondary intention” was considered in Racine, Demers and Nolin v MNR, [1965] CTC 150; 65 DTC 5098. ... Although the appellant has no previous “trading” history the activities of Alessio are a circumstance which may be considered in determining what was in the mind of the appellant at the time of purchase. ...

Though the appellant’s interpretation had to be considered, no evidence was presented that, by exercising all due dispatch in examining the appellant’s tax returns for the 1970 and 1971 taxation years, the Minister could have made reassessments within the deadline prescribed by the Act. ... Although in law there is an important distinction to be made between the burden on the respondent to establish that there was misrepresentation or fraud by the appellant in his 1970 and 1971 tax returns, and the burden on the appellant to show that the Minister’s assessments for 1970, 1971 and 1972 are incorrect, these are two different aspects of the same facts which can only be considered together — that is, the substance of the case. ...

For the purposes of arriving at salary and commission, only dollars resulting from merchandise that is shipped and billed can be considered. ... BONUS PROGRAM The Bonus Program in the Ingram & Bell Division is uniquely a year-to-year program and can be cancelled at any time at the discretion of Management and is not to be considered an ongoing part of the total remuneration package. ...

The Minister informed the Court that the $139 allowed the appellant was calculated on the percentage of the floor area used for his office (150 square feet) in 1981 related to the total of the house 1130 square feet — but that only heat and light were considered as applicable. ... In summary, the concession made by the Minister to this appellant sets up the situation which gives him entitlement to some deductions analogous to “office rent”, from income, whether he is considered a commission salesman or a salaried employee. ...

In effect, the respondent considered that this latter figure more truly represented its selling price of the units in the sense that it was the price received for its equity interest in the property. ... In agreeing with the reasonableness of this amount the Tax Review Board had this to say about the application of subparagraph 85B(l)(d)(ii) of the Act (at 2087-88 [1105- 06]): In practice, it is considered reasonable to assume that the percentage of any amount of the sale price receivable in a subsequent taxation year that should be taken to represent the profit element included in the said receivable would be the same percentage of that receivable as the gross profit is of the total sale price. ...

Edgar Penner considered that the cost of construction per suite was considerably less than what it cost his company to construct a comparable building. ... The appellant’s declared intention of purchasing the properties as an investment in rental properties must, of course, be considered by the Board. ...

Bill Jani was considered an expert in the oil tool business and Ross was the actual marketing agent. ... In this case Décary, J of the Federal Court — Trial Division, considered Article VIII of the Canada-US Tax Convention and stated at 538 and 6375 respectively: I cannot concur with the view expressed by learned counsel for Plaintiff to the effect that the deemed to be disposition is a sale or exchange. ...

The parties agreed that the appeal be considered on the record and transcript of the evidence and argument by another member. ... The net profits from the above transactions were considered by the respondent to be income from a business or venture in the nature of trade and therefore taxable as income from a business. ...