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Results 12571 - 12580 of 49528 for considered
TCC
Victoria's Five Star Cleaning Ltd. v. M.N.R., 2019 TCC 73
Fawzi testified that he considered himself an employee despite the fact that he had executed a Subcontractor Service Agreement which indicated that he was a subcontractor. ... M.N.R., 2001 CanLII 66 (TCC) [Goodale], Justice Porter considered a factually similar situation; however, the level of control exerted over the workers in that case exceeds the level of control in this case. ... The evidence has shown that the Workers understood the benefits and risks of being self-employed and that the intent of both parties to the relationship indicated that the Workers wanted to be considered as independent contractors; the economic reality of their businesses may not rise to a high level of entrepreneurial sophistication, but this fact alone should not derogate from their ability to contract freely as they choose simply because of the limited scale of their businesses. ...
TCC
Canada Sun Education Inc. v. M.N.R., 2019 TCC 117
Even though the teachers were considered to be independent contractors, they did not charge the school any GST/HST. ... As a result, Royal Winnipeg Ballet stands for the proposition that what must first be considered is whether there is a mutual understanding or common intention between the parties regarding their relationship. ... As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties’ intent. ...
FCA
Connolly v. Canada (National Revenue), 2019 FCA 161
The delegate further held, contrary to the decision of the Tax Court, that the deadline for withdrawing both the 2003 and 2004 over-contributions was December 31, 2006, and went on to conclude that any delay occasioned by reason of waiting for a response to the T3012A form was not to be considered beyond Mr. ... Given this obligation, it is difficult to see how a taxpayer’s ignorance about the fact that RRSP contributions are subject to a limit could be considered reasonable. ... Connolly does not seem to have been aware of the impact that his pension contributions could have on his contribution room; nor does he appear to have considered how the limits for his contributions to his spousal RRSP would be determined. ...
FCTD
Davidson v. Canada (Attorney General), 2019 FC 997
McNeil said he used this tracking system to review conversations, comments and decisions to ensure that specific issues had been considered by those working on the files. [47] The complainant cautions that anyone can add or delete comments on the respondent’s Case Management Tracking system and thus, he says, the documents are not a “credible medium” to assess his work. ... The more important the decision is to the lives of those affected and the greater its impact on that person or those persons, the more stringent the procedural protections that will be mandated. [41] The Respondent says the Report and the Applicant’s response to the Report were provided to, and considered by, the Commission. ... Faulting the Commission in this respect is not asking for perfection; rather it asks to let the Applicant know and comment on relevant material on which a decision might be based. [45] To this point, I have considered the matter on the basis of procedural fairness. ...
FCA
Robertson v. Canada, 2017 FCA 168
It should be noted here that for the purposes of the impugned assessment, raw fur sales were considered to be non-taxable sales. [17] Regarding the appellant’s claim to an Aboriginal right to self-government, the judge noted that this claim also had to be assessed in light of the test set out in Van der Peet. ... British Columbia, [1997] 3 S.C.R. 1010, 153 D.L.R. (4th) 193, the Supreme Court identified certain factors to be considered in applying the integral part to a distinctive culture test. ... Pamajewon, [1996] 2 S.C.R. 821, 138 D.L.R. (4th) 204 [Pamajewon], that any claim of an Aboriginal right to self-government must be considered in light of the purposes underlying subsection 35(1) of the Constitution Act, 1982, and must, therefore, be considered against the test laid out in Van der Peet. ...
FCTD
Fu v. Canada (Attorney General), 2020 FC 235
She says her income was actually lower because the Italian funds are not a pension but rather foreign social assistance payments and should not be considered income. ... The TCC specifically considered the Claimant’s income from her Italian social assistance payments. ... Fu continues to argue that the Italian funds should not considered income. ...
FCTD
Allstaff Inc. v. Canada (Attorney General), 2021 FC 52
Noting that a payroll account is regulated under the ITA, the CRA Appeals Team Leader confirmed that the CRA properly interpreted the payroll deduction legislation, emphasizing: Amounts remitted to your payroll deduction account are considered to be funds held by the employer for the employees in trust for the Receiver General. ... The Respondent asserts that the Officer thoroughly considered the Applicant’s submissions and reviewed its supporting documentation for all relevant factors prior to upholding the Second Relief Request decision. ... Discussion [45] The decision at issue in this application for judicial review is the CRA Appeals Team Leader’s, who on behalf of the Minister, independently considered the Applicant’s request for reconsideration of the Second Relief Request (which pertained to the June 13, 2017 request for relief from payments, interest, and penalties associated with its two notices of assessment dated April 5, 2017). ...
TCC
Callaghan v. The Queen, 2021 TCC 35 (Informal Procedure)
Those sections read as follows: 10 The law shall be considered as always speaking, and where a matter or thing is expressed in the present tense, it shall be applied to the circumstances as they arise, so that effect may be given to the enactment according to its true spirit, intent and meaning. … 12 Every enactment is deemed remedial, and shall be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objects ... In addition other factors must be considered in the context of the scheme of the Informal Procedure as set out by the Act and the Informal Procedure Rules. ... Such an interpretation is inconsistent with a purposeful interpretation of the Tariff. [29] To give an example of a similar nature if parties do the work necessary to file a written agreement on part of the facts saving two days of trial, one might reasonable adjust for that taking the Tariff into account. [30] In so doing I have considered the following: There were two Appellants and two Notices of Appeal had to be filed; this amounts to two times $185, $370, under the Tariff. ...
TCC
Boulangerie St-Augustin Inc. v. Her Majesty the Queen, [1995] 2 CTC 2149
Having considered the balance of $53,247 as an eligible capital expenditure, it claimed the sum of $2,576 under paragraph 20(1)(b) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... The interpretation that appears from these three decisions is that an expense may not be considered to be made for the purpose of earning income from a business if it is a capital expenditure. ... Those expenses were considered as a capital outlay contemplated by the exception of paragraph 12(1)(b) of the Act of 1952. ...
FCTD
Her Majesty the Queen v. Melville Neuman, [1994] 1 CTC 354, 94 DTC 6094
However, because this issue was not addressed in depth by counsel, I do not propose to decide the case on this issue and my comments should be considered as obiter only. ... Consequently, as a general rule, a dividend payment cannot reasonably be considered a benefit diverted from a taxpayer to a third party within the contemplation of subsection 56(2). ... That cannot legitimately be considered as within the parameters of the legislative intent of subsection 56(2). ...