Search - considered

Tétrault [2] and herself were considered the personal property of each of the spouses and were spent by them as they wished. ... This money, too, would not be considered, for the purposes of subsection 160(1) of the Act, to have been "transferred" to the wife, since she spent it only as a mandatary of her husband and she did so for the benefit of her husband and the rest of the family. ... We note that he was not giving his wife only the sums needed to support the couple; he was giving her all the money he was receiving, at least until the time when he began to get his old age pension in 1997. [36] At the most, only a portion of these sums could be considered to have been paid to his wife in performance of his domestic obligation. ...

Both the Respondent and counsel for The Royal Winnipeg Ballet suggested that intention is a factor to be considered in resolving the employee-independent contractor dilemma, along with all other factors. ... The review of the contract, the "other factor" to be considered, has confirmed my weighing of the control and economic factors in favour of an employment arrangement. ... It is a telling commentary that support for the arts is such that contributions to employment insurance to provide artists the safety net available to all employees, is considered a factor in the economic viability of performing arts companies. ...

According to counsel for the respondent, that memorandum was not simply a document attempting to show the worst and the best scenarios to be considered by the appellant in considering an eventual settlement with OSDIC, as argued by counsel for the appellant. ... Décary J.A., in the Federal Court of Appeal below, considered this language to be "clear and not open to question", and suggested that s. 63 is "really a code in itself, complete and independent" (p. 525).......                                 ... It was also the opinion of the appellant's tax specialists that the return of the $3.8 million in deposits should be considered as income (see Exhibit A-1, Tab 43). ...

There have been many cases in the courts that have considered whether payments for such customer lists were on revenue or capital account or whether they constituted eligible capital expenditures. ... The "Client Base" is considered to comprise all Midland Walwyn accounts and all direct mutual fund company accounts with the Dealer/Representative code 9270/DP1E, which is the designation for the Vendor as a Midland Walwyn Financial Advisor. 2.          ... At one time it was considered helpful to identify the funds expended as either "circulating capital" of "fixed capital". ...

The relationship between the crew members and the Appellant is very similar to that considered by Sarchuk J., in Murray where he held that a fishing Captain and crew members were independent contractors. 118.          ... Factors pointing to a relationship of subordination ought to be considered by the Court in applying the control test. ... No. 153 (T.C.C.) [13]          The enactment of the Employment Insurance (Fishing) Regulations ("Fishing Regulations") is a tacit recognition that fishers (fishermen) are often considered to be independent contractors. ...

If the answer to the first question is yes, may the transaction, or transactions, reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit? ... It did not contain the words "may reasonably be considered that... ... It simply purchased a partnership interest on what it considered to be, and ultimately proved to be, commercially advantageous terms. 4. ...

Sauro also considered that the building had an effective age of 20 years considering the construction standards to which it conformed. ... He also considered that a bar could eventually be operated in the basement. [45] Mr. ... He then considered that the land could be developed by the same developer into four lots along the river. ...

Lafortune explained that, if the cash flow analysis shows a large discrepancy, the discrepancy is considered unreported income. ... For example, transfers that occurred in a year prior to the period at issue were not considered. ... This amount, therefore, cannot be considered for explaining the discrepancies between the standard of living of the household according to the cash flows and the income reported. ...

More specifically, to use the wording of paragraph 174(c), the issue is whether the amount determined to be reasonable by the person (employer) can be considered reasonable for the purposes of subparagraph 6(1)(b)(v) [3] of the ITA.     ... In argument, both counsel in this appeal stated that they believed that the rule in subparagraph 6(1)(b)(x) of the ITA had to be considered in applying subparagraph 6(1)(b)(v) for the purposes of paragraph 174(c) of the ETA. ... The existing section applies only to allowances that are considered “reasonable” for income tax purposes. ...

Some courts have taken the view that once a taxpayer is suspected of tax evasion offences, CCRA is considered to have begun a criminal investigation and can no longer use s. 231.1 to examine books and records, order document production under s. 231.2, or hold an inquiry pursuant to s. 231.4. ... The respondent goes on to note the factors that should be considered in the case at bar. [46]            The first of these factors is the nature and purpose of the Act. ... The respondent points to body searches and inspections of premises as examples of procedures that are more intrusive and require greater scrutiny in light of the provisions of s. 8. [49]            The lack of intrusiveness must be considered in a s. 8 analysis in order for the analysis to be considered a proper one. ...