Search - considered

It is undeniable that a payment by a corporation, whatever its form, which has the effect of extinguishing a debt or obligation of a shareholder must be considered to be a benefit conferred on him. ...

In coming to this decision the following cited cases were considered in addition to that of Moldowan v The Queen (supra)’. ...

After notice of withdrawal of the offer to purchase had been delivered to the prospective vendor (Exhibit A-2), Mr Bagovich considered building a hamburger stand and a doughnut shop on the premises, and a zoning verification certificate for the construction of the two projects was obtained (Exhibit A-4). ...

I depend on the service provided by Manpower and would hope that the service can be considered dependable. ...

But even so, on any basis of logic one unit of a multiplicity of units cannot be considered to be totality of that multiplicity, nor can the whole be subsumed into one unit, one person or one individual. ...

The expenses must be considered as personal and not deductible. 5. Conclusion The appeal is dismissed in accordance with the above reasons for judgment. ...

That reorganization was considered to be a desirable preliminary to a proposed public offering of Imaginaction shares. ...

The farming Operation was considered to be so extensive, that in 1974 a tax department auditor advised the Appellant to claim full losses for the farm. 10. ...

The length of time that is considered “reasonable” depends on the individual and the circusmstances of each case, but that is not the issue before the Court in this matter. ...

The following criteria shoud be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...