Search - considered
Results 12461 - 12470 of 49528 for considered
FCTD
Canada (Minister of National Revenue) v. Hydro-Québec, 2018 FC 622
It is the authority’s constitutional right to issue a requirement, which was considered in 1990 in McKinlay. ... First, Jarvis considered the text of subsection 232.1(1) of the ITA as it currently exists. ... Never have we considered a situation prior to an audit, before an audit, so to speak, in the case where no audit has even been initiated. ...
FCTD
Global Marine Systems Ltd. v. Canada (Transport), 2020 FC 414
Given this, even if the June 20, 2019 email could be considered to be a decision, so too could the prior communications. ... The use of the word “any” without restriction broadens the scope of what may be considered a “marine activity”. ... Transport Canada clearly considered that the standby services of the “Cable Innovator” were both commercial and marine activities. ...
TCC
Banque Laurentienne du Canada v. The Queen, 2020 TCC 73
Transaction fees typically paid to secure $100,000,000 financing deals were considered, including financing deals made through share issuances. ... Boudreault was unable to confirm whether the transactions that his team considered comparable included transactions with underwriters. ... Yonge-Eglinton Building Ltd. [73], the Federal Court of Appeal considered the meaning to be given to the phrase "in the course of". ...
FCA
James H. Weiten v. Her Majesty the Queen, [1995] 1 CTC 25
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. ... In ruling on the validity of the motion he considered the three criteria set out in Manitoba (Attorney General) v. ...
SCC
The Minister of Revenue of Quebec, the Deputy Minister of Revenue of Quebec, the Attorney General of Quebec and Robert Paulin v. 143471 Canada Inc., Leonardo Arcuri Francesco Milioto, Antonio Facchino, John A. Paoletti, Santo Gracioppo and Casmiro C. Panarello, [1995] 1 CTC 27
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. ... In ruling on the validity of the motion he considered the three criteria set out in Manitoba (Attorney General) v. ...
TCC
Langlois v. R., [1999] 3 CTC 2589
The search was part of an investigation into what Revenue Canada considered a tax scheme. ... The concept of fair market value has been considered by the courts, inter alia in Henderson v. ... I also considered the appraisals prepared by Guy Gagnon and Jules Harvey and the testimony of Charles Rinfret. ...
ONSC decision
In the Matter of the Estate of Henry James McIntyre, Deceased., [1953] CTC 372, [1953] DTC 1194
These cases were carefully considered in Bouch v. Sproule (1885), 29 Ch.D. 635, and in the House of Lords, 12 App. ... Kay, J., considered that the case was extremely like Paris v. Paris and it was doubtful if the bonus dividend would in any case have gone to the life tenant. ... Fisher’s Executors, [1926] A.C. 395, Blott’s case was considered and applied in the House of Lords to the distribution of debenture stock out of earned profits. ...
FCTD
Canada (National Revenue) v. Zeifmans LLP, 2023 FC 1000
I informed the parties that I would take extra time to render my decision and I have carefully considered all the written and oral submissions, and the cited authorities. ... Zeifmans notes that in Friedman v Canada (Minister of National Revenue), 2021 FCA 101 [Friedman], the appeals from judicial review and compliance applications were heard and considered together, and described as “discrete legal proceedings”: Friedman at para 26. ... Ghermezian and his brothers “identify arrangements that could be considered trusts under the laws of Canada”. ...
SCC
Wrights’ Canadian Ropes Limited v. Minister of National Revenue, [1946] CTC 73
The decision of the Minister states that he has duly considered the facts as set forth in the Notice of Appeal ‘‘and matters thereto related.’’ ... They were considered by you? A. I think so. "BY MR. BRAY: 27 Q. I notice you answered Mr. ... As I said before, all these facts are reported from the Vancouver offices; and to answer the question whether this or that document was considered I would have to thumb through the whole file. ...
SCC
Peoples Department Stores Inc. (Trustee of) v. Wise, 2004 SCC 68, [2004] 3 SCR 461
The Wise brothers considered the serious inventory management problem and implemented a joint inventory procurement policy they hoped would solve it. ... The Wise brothers considered the problem and implemented a policy they hoped would solve it. ... The statutory duties of the directors were not at issue, nor were they considered, and no assessment of the creditors’ rights was made. ...