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Results 12591 - 12600 of 49528 for considered
TCC
Woodlin Developments Ltd. v. Minister of National Revenue, [1986] 1 CTC 2188, 86 DTC 1116
Though the term is often considered synonymous with partnership, a joint venture may connote an enterprise of a more limited scope and duration, though there is the same sort of mutual liability. ... These facts, when taken in connection with the other facts of the case, may be of the greatest importance, but when there are other facts to be considered this section will not be of much assistance. ... Telesat Canada, (1982), 133 D.L.R. (3d) 321, considered a complex business arrangement which was found to fall short of a partnership. ...
TCC
Roger Laporte v. Minister of National Revenue, [1984] CTC 2260, 84 DTC 1208
This burden of proof results not from the a particular section of the Income Tax Act but from several judicial decisions, including a judgment of the Supreme Court of Canada in Johnston v MNR, [1948] CTC 195; 3 DTC 1182. 2.02 In the same judgment, the Court considered that the assumed facts on which the respondent based his assessments should be deemed to be correct. ... Additionally, in the submission of the respondent, in determining taxable income paragraph 3(b) establishes that a capital gain is considered as income, just as any other. ... Should the factor of ownership be considered? I think so. The respondent argued that because the transfer was prior to the sale, subsection 74(1) has priority over section 39(l)et seq. ...
TCC
Estate of Nathan Gesser v. Minister of National Revenue, [1984] CTC 2751, 84 DTC 1570
However, the transactions having taken place in the province of Québec, references to the pertinent articles of the Québec Civil Code were also made by both counsel in their respective submissions and must be considered in determining the nature of the 1970 agreement. ... However, Article 1472 of the Québec Civil Code explicitly states and paragraph 7(l)(a) of the Act implies that the purchaser must obligate himself to pay the purchase price at the time of the agreement of purchase and sale for the contract to be considered valid. ... It is because the Estate was not under any obligation to pay for the shares under the agreement that the “dation en paiement’’ clause was considered necessary to protect the vendor, had the Estate failed to pay the balance of the purchase price of the Cemp shares. ...
TCC
Poul E Hansen v. Minister of National Revenue, [1983] CTC 2728, 83 DTC 655
Mr Secora sold his 80 acres for $400,000 (SN p 55). 3.15 The profit made by the appellant in 1973 on the sale of 20 acres of lot 15 was considered as business income by the Department of National Revenue. ... The profit from the said $3,000 per acre to $8,500 per acre (the price received in 1976 by the appellant for lot 16) be considered as capital gain. ... This “ridiculous” price for lot 16 can be explained by the fact that probably it was considered as part of the whole of 2,000 acres purchased by the B C government (para 3.18). ...
T Rev B decision
Wynndel Logging Co Ltd, Wynndel Lumber Sales Ltd, Hallmark Lumber Ltd, Celcrest Timber LTD v. Minister of National Revenue, [1980] CTC 2141, 80 DTC 1125
Counsel for the respondent submitted that, since the trustee is the one who could vote at a shareholders’ meeting, it is he who is considered when one comes to consider control, not the beneficiary. ... Another case which should be considered because of the death of Monrad Wigen is the Federal Court judgment in H A Fawcett & Son, Limited v Her Majesty the Queen, [1979] CTC 303; 79 DTC 5224, (now under appeal to the Federal Court of Appeal). ... Following the death of Monrad Wigen, the control of his shares in Logging shall be considered to be with Rose K Wigen. ...
TCC
Hallbaurer v. R., [1997] 1 CTC 2428, [1997] DTC 767
In order to determine the correct application of paragraph 54(c)(iv), Lamarre Proulx J.T.C.C. considered the legal positions of the transferor and the transferee and the nature of the act which transferred the ownership. ... Linden, J.A. considered the words “Where a person... receives a loan,... because or or as a consequence of … a... office or employment...” in subsection 80.4(1) of the Act in A.G. of Hoefele v. ... No. 525 (August 22, 1996), Doc. 25037 (S.C.C.) 6 My colleague Bell J.T.C.C. considered whether the acquisition of property was “in consequence of” a debtor’s failure to pay its debt in Brydges v. ...
FCA
Denso Manufacturing Canada, Inc. v. Canada (National Revenue), 2021 FCA 236
In this Policy Statement, the CRA noted that requests would be considered on a case-by-case basis and, in paragraph 2, that the “written request must provide a clear explanation as to why the specified members have filed the election or revocation late …”. ... Because there were no extenuating or extraordinary circumstances, the result in this case is the same as it would be if the Minister had not considered this factor. ... Therefore, even though the Minister considered whether there were extenuating or extraordinary circumstances, this consideration did not affect the result. [57] However, since the Minister considered whether there were extenuating or extraordinary circumstances, this would simply mean that the Minister may have been prepared to allow the application for extension of time if there would have been such extenuating or extraordinary circumstances. ...
TCC
Leigh v. R., [1999] 1 CTC 2239
The British Columbia law is considerably different than both the Alberta and Ontario statutes which were considered in the cases referred to. ... The Court is satisfied that the provisions of the Family Relations Act of British Columbia in effect at the relevant date, were significantly different than the sections relating to matrimonial property as considered by Bowman, J.T.C.C. with respect to the Ontario Family Law Reform Act, in the case of Nevidon v. ... Further, the Court is satisfied that the provisions of the British Columbia Statute were significantly different from those of the Matrimonial Property Act for the Province of Alberta, which was considered by Rip, J.T.C.C. in the case of Kondrat v. ...
FCTD
Nova Scotia Sand and Gravel Limited v. Her Majesty the Queen, [1978] CTC 279, 78 DTC 6192
Anything with a particular size smaller than /4 inch is considered as sand and the larger particles constitute stone. ... In W S Hatch Co v Public Service Commission of Utah (1954), 277 P 2d 809, Crockett, J said at page 513: It is suggested that due to the use to which this acid is put it should be considered as a “facility” for the... development and production of minerals. ... Addy, J, of the Federal Court of Canada, at page 38 [6034] referred to these two cases and said: It has been settled that the words “produced” and “manufactured” are not words of any precise meaning and that an article may be considered as having been produced without having been manufactured. ...
FCTD
Birmount Holdings Limited v. Her Majesty the Queen, [1977] CTC 34
It was considered that the only safe investments were real estate and gold. ... Evidence to be considered in deciding as to the purchaser’s intention is what he himself says it was. However, the purchaser’s declaration of intention is only one of the factors to be considered. ...