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Results 12641 - 12650 of 49513 for considered
TCC
Wenger's Ltd. v. MNR, 92 DTC 2132, [1992] 2 CTC 2479 (TCC)
The goods are considered seller’s property up to the moment they are fully paid for by buyer. ... In Bendahmane, supra, the Court considered, inter alia, the Refugee Claims Backlog Regulations (SOR/86-701). In Granger, supra, the Court of Appeal considered the Labour Adjustment Benefits Act, S.C. 1980-81-82-83, c. 89. ...
TCC
Germain Pelletier Ltée v. The Queen, docket 96-3585-IT-G
Ouellet selected three sales that he considered the most representative. ... Basically, he considered the same four sales as Mr. Ouellet: the three sales of land on Chemin des Quatre-Bourgeois and the sale to Bell Cellular. ... The servitude charging the Montbeillard land must also be considered. ...
TCC
Stacey-Diabo v. The Queen, docket 2000-2046(IT)G
Stacey-Diabo lived in Ottawa for the purposes of her work, but she considered her main place of residence in the years in question to be her reserve at Kahnawake. ... French considered the Kahnawake reserve to be his home because he maintained ties with the reserve and visited it every weekend with his son. ... During the period in question, she lived in Ottawa but she considered her home to be on her reserve because of her family ties there. ...
TCC
Jennings v. The Queen, docket 2001-112(IT)I (Informal Procedure)
NO. 1115, Judge Mogan- Tax Court of Canada- considered the appeal of a woman who had received the sum of $15,000 from her former husband who had been in arrears on a court Order requiring him to pay support for three children of the marriage. ... The soundness of the position I have adopted respecting the true nature and character of the $7,500 payment by the Appellant becomes, I believe, more apparent if the hypothetical situation that follows is considered. ... In Turner, Judge Hamlyn considered the fixed lump sum in payment of arrears to have been sufficiently less than the amount of actual arrears that when considered in light of a release and cessation of all payments due pursuant to a particular paragraph of the Decree Nisi, the payment could no longer be considered as an amount paid pursuant to paragraphs 56(1)(b) and 56(1)(c) of the Act as alimony or other allowances paid on a periodic basis. ...
TCC
Inge Roecker OP Asir Studio v. M.N.R., 2010 TCC 230
Tsoi agreed that – in 2008 – when submitting invoices to Roecker, he considered he was doing so as an independent contractor/consultant and that Roecker probably accepted this characterization. ... On further reflection, Tsoi stated he considered he had been an employee during the relevant period but did not know what Roecker thought at that time about this working status. ... I fail to comprehend how the Minister could have considered that Tsoi’s services in this regard constituted employment in Canada ...
TCC
Grimard c. La Reine, 2007 TCC 755
If the terms of the contract itself are considered, it becomes apparent that some of them tend to indicate the existence of a contract for services. ... [30] The board considered Mr. Grimard to be a self‑employed worker since no taxes were withheld when his fees were paid. ... During the relevant period, there were about 15 medical assessors, two of whom the board considered permanent employees. ...
TCC
Triple G. Corporation Inc. v. The Queen, 2008 TCC 181
If any animal is considered to be spoiled, the Appellant will refuse to receive it. ... If they do not, then the issue will be determined on the basis of whether the Appellant cannot acquire ownership of the carcass and therefore he cannot be considered to be selling that property and it may be a service ... [108] It was clear from the evidence of Jason Gitzel that he never considered that there was a transfer of ownership, this never even crossed his mind and there was no evidence to support such a conclusion ...
TCC
Nowoczin v. The Queen, 2007 TCC 275
He stated he had never considered any matters relating to GST arising from the sale of the houses at 1967 Englemann and 1933 Englemann. ... To my mind, it is not without significance that course was the only alternative course considered and that it was decided upon as the only thing left to do. ... While all of the above factors have been considered by the Courts, it is the last one, the question of motive or intention which has been most developed. ...
TCC
Boudreault v. The Queen, 2005 TCC 660 (Informal Procedure)
Jelinek was considered to be a notice of objection (even though the appellant had already filed a notice of objection through Mr. ... Although he acknowledged that he had not invested any real time in PC-DOS, he considered himself the champion or the promoter of this project at the Centre d'accueil Sénécal. ... It seems that the courts have accepted the approach set out in Information Circular 86-4R3 for establishing the criteria to be considered in determining whether a scientific research project is eligible. ...
TCC
Cambrian College c. M.R.N., 2004 TCC 586
Oliver considered himself a "co‑provider". Mr. Oliver worked "shift work" and was home three days a week. ... Bardell testified that she made a conscious decision not to work on weekends because she considered weekends overtime. ... Canada. [8] Nevertheless, courts have considered the test when determining the existence of an employer‑employee relationship. ...