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SCC

Premium Iron Ores Ltd. v. Minister of National Revenue, 66 DTC 5280, [1966] CTC 391, [1966] S.C.R. 685

The payment arose from what were considered the necessity of the practices to the earning of the income. ... When the series of agreements which are exhibits in the present case are considered against the background of Mr. ... I am not getting into whether it is a capital gain or profit, but it represented what we might normally call the capital gain, whether it was considered profit or what it was considered. ...
TCC

General Motors of Canada Limited v. The Queen, [2008] GSTC 41, 2008 TCC 117, aff'd [2009] GSTC 64, 2009 FCA 114

The Respondent defined the issue under this first element of the test as “whether GMCL should be considered a trustee so that section 267.1 can apply”. ... Wong never considered or addressed in any manner whether these services were exempt financial services under the Act. ... Wong never considered in any manner the financial service issue. The proper next step was to amend the Reply to delete this assumption of fact. ...
TCC

Langlois v. The Queen, docket 92-1124-IT-G

The version of events given by Julien Carignan, a senior manager of an organization that received gifts, will be considered at some length. ... The search was part of an investigation into what Revenue Canada considered a tax scheme. ... He also considered that the prices suggested in the Guide Vallée are real prices for gallery sales and need not be checked. ...
TCC

Joan Pearce O/A J.P. Class Promotions v. M.N.R., docket 2000-3246(EI)

She clearly considered herself to be a sub–contractor and was quite at ease with that situation. ... She also considered herself to be a sub-contractor and not an employee. ... It is true that Monica Dijker still considered herself to be an employee as did Delorraine Kowalski. ...
FCTD

Sauvé v. Canada (Attorney General), 2016 FC 401

He found the Protocol is consistent with the wording of paragraph 8(2)(d) of the Act and the complaint is considered not well-founded.  ... He felt DOJ should only request personal medical information if they considered it relevant to the legal proceeding and the RCMP should only release the medical information if they considered it relevant to the legal proceeding. ... It simply moves us to the next two stages to be considered: justiciability and standing. ...
SCC

International Harvester Co. of Canada v. The Provincial Tax Commission, [1941] SCR 325

The charging section is section 9, of which subsections 3 and 4 must first be considered in this case. ... In a very fully considered judgment the Board confirmed the assessments made by the Commissioner of Income Tax. ... This claim was made before the Board and, although it does not seem to have received as much consideration there as it did before us, it was considered by them. ...
SCC

143471 Canada Inc. v. Quebec (Attorney General); Tabah v. Quebec (Attorney General), [1994] 2 SCR 339

In ruling on the validity of the motion he considered the three criteria set out in Manitoba (Attorney General) v. ... What must always be considered are the values which are at stake on the facts of the particular case.  ... What is being considered is a regulatory scheme dealing with the restaurant and hotel business.  ...
SCC

Newfoundland and Labrador v. AbitibiBowater Inc., 2012 SCC 67, [2012] 3 SCR 443

There are three requirements orders must meet in order to be considered claims that may be subject to the insolvency process in a case such as the one at bar.   ... In fact, the CCAA   court in the case at bar recognized that orders relating to the environment may or may not be considered provable claims. ... First, I find myself unable to decide the case on what I think the CCAA   judge would have done had he gotten the law right and considered the central question.  ...
FCA

Runchey v. Canada (Attorney General), 2013 FCA 16

Allocation of resources and particular policy goals that the legislature may be seeking to achieve may also be considered. ...   [126]        Further, the nature of the distinction between men and women in this case must be considered. ...   – IX –   [145]        Part of the context to be considered is the nature and scope of the interest affected by the impugned legislation. ...
FCA

Martin v. Canada (Attorney General), 2013 FCA 15

  [92]            In Martin, the assessment of whether a tribunal had the authority to interpret laws was considered on a basis of either explicit or implied statutory authority. ... In Craig, the Supreme Court considered a decision on appeal from this Court in which we declined to apply a binding Supreme Court precedent, Moldowan v. ...   [132]        In conclusion, the Umpire carefully considered the evidence and the submissions put forward by the applicant. ...

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