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Amato considered terminating the arrangements with EMB mainly because of Mr.  ... The question of when a debt is to be considered uncollectible is a matter of the taxpayer’s own judgment as a prudent businessman. ... Many such claims could be considered fairly without a complete audit. ...

In these circumstances, the appellant considered that its interest would be best served if it referred the insurance coverage to a duly licensed U.S. broker to formalize the coverage with an insurer and be paid the commission. This option was considered preferable to either obtaining a broker’s licence in the United States or turning away insurance from those U.S. insurers who insisted on the coverage being placed by a licensed broker. ... He considered that the appellant was “instrumental in agreeing in some fashion that the amounts be paid to Bowes and MIPI”, and that this indicated “a degree of control or dominion” over the commissions. ...

Can it be said that the principal purpose for these contractual provisions "may reasonably be considered to be the reduction or postponement of the tax that might otherwise have been or become payable under [the Income Tax] Act "? ... [34]     I considered calling counsel back because they both argued the cases on the basis that section 3.17 was at least legally effective, the sole question being whether subsection 103(1) applied. ... In determining reasonableness a number of factors should be considered. ...

The Optionholders were not considered in determining the number of shares required for necessary shareholder approval at the Meeting. ... In that case the Supreme Court of Canada considered the meaning of the words “disposed of” in subsection 1100(2) of the Regulations to the Act. ... The word "otherwise" in paragraph 7(1)(b) provides for dispositions in the widest possible meaning which includes what is generally considered to be a transfer and voluntary or involuntary dispositions. ...

Luborsky would be considered to be under oath for the purposes of providing information during the call. ... There is nothing from which we can infer that one liability was to liquidate the other, or that the balance only was to be considered due”. ... The next question to be considered is whether the resulting benefits are subject to Part XIII tax and, if so, is the appellant liable for any Part XIII tax owing by International. ...

. … Resolutions, decisions or approvals of the board of directors of DPLM shall not be effective unless consented to in writing by all of the directors of DPLM or, if considered at a meeting, where a quorum of the directors is present at the time such resolution, decision or approval is considered and such resolution, decision or approval is passed by a majority of the directors present, provided that such majority shall include the affirmative vote of the CGU Directors of DPLM and that the chairman of the board of directors of DPLM shall not have a second or casting vote. … [33]         The trustees of each family trust as well as Newco, RJCG and Dale Parizeau executed the Holdback Agreement. ... But application of these principles has evolved over the years to meet changing needs and realities… Not all contracts which violate a law or regulation, however indirectly or theoretically, must be considered absolutely null. ... This may have to be considered in the future.   The first paragraph of article 1507 of the C.C.Q. states that:   The fulfillment of a suspensive condition obliges the debtor to perform the obligation, as though it had existed from the day on which he obligated himself under that condition. ...

Miller considered the matter a good case for prosecution. In 1990, the decision was made to issue the reassessment and for the year 1988 to issue an assessment. [22] She said that she prepared the copies of the T7WC as well as the letter dated March 5, 1990 (Exhibit R-6), above mentioned at paragraph 14 of these reasons. ... The factors that the courts have most frequently considered include: — what kind of evidence was obtained? ... Evidence to be considered under "fairness" will generally fall into one of two categories: non-conscriptive or conscriptive. ...

This pleading of material fact is to be proven at trial, needs to be considered in conjunction with the other facts pleaded and must be weighed by the trial judge charged with the task of assessing all the factual assumptions at the hearing ... No other evidence from the affidavit was considered.   [26]         In terms of the substantive underlying law relevant to SRLP’s legal character, it should be noted that in the province of British Columbia, unlike certain other common law provinces in Canada, limited partnerships are in law described, defined and otherwise created statutorily within the Partnerships Act of British Columbia R.S.B.C.1996, c.348 (the “ Partnerships Act ”). ... It is more difficult when the third category, mixed question of fact and law, is considered. ...

"refundable investment tax credit" for a taxation year means, (a)         in the case of a taxpayer that is (i)          a qualifying corporation for the year, (ii)         an individual other than a trust, or (iii)        a trust each beneficiary of which is a person referred to in subparagraph (i) or (ii), an amount equal to 40% of the amount, if any, by which (iv)        the aggregate of all amounts each of which is an amount included in computing his investment tax credit at the end of the year (A)        in respect of property acquired, or an expenditure made (other than a qualified Canadian exploration expenditure or an expenditure in respect of which an amount is included under subparagraph (vi) or (b)(ii) in computing his refundable investment tax credit for the year), by him in the year and after April 19, 1983 and before 1989, (B)        pursuant to paragraph (b) of the definition "investment tax credit" in subsection 127(9) in respect of a property acquired, or an expenditure made (other than a qualified Canadian exploration expenditure or an expenditure in respect of which an amount is included under subparagraph (vi) or (b)(ii) in computing his refundable investment tax credit for the year), by him in the year and after April 19, 1983 and before 1989, or (C)        where the taxation year commences before 1989, (I)         in respect of his qualified Canadian exploration expenditure for the year, or (II)        pursuant to subparagraph (b) of the definition "investment tax credit" in subsection 127(9) in respect of a qualified Canadian exploration expenditure for the year, other than an amount included under subparagraph (b)(iii) exceeds (v)         the aggregate of (A)        such portion of the aggregate of all amounts each of which is an amount deducted by him under subsection 127(5) for the year or a preceding taxation year (other than an amount deemed by subsection (3) to be so deducted for the year) as may reasonably be considered to be in respect of the aggregate determined under subparagraph (iv), and (B)        such portion of the aggregate of all amounts each of which is an amount required by subsection 127(6) or (7) to be deducted in computing its investment tax credit at the end of the year as may reasonably be considered to be in respect of the aggregate determined under subparagraph (iv), plus, in the case of a qualifying corporation for the year, other than an excluded corporation for the year, the amount, if any, by which (vi)        the aggregate of (A)        the aggregate of all amounts each of which is an amount required by subsection 127(10.1) to be added in computing its investment tax credit at the end of the year in respect of an expenditure, other than an expenditure of a capital nature, made by it after May 23, 1985 and in the year, and (B)        the aggregate of all amounts each of which is an amount determined under paragraph (a) of the definition "investment tax credit" in subsection 127(9) in respect of an expenditure for which an amount is included in clause (A) exceeds (vii)       the aggregate of (A)        such portion of the aggregate of all amounts each of which is an amount deducted by it under subsection 127(5) for the year or a preceding taxation year (other than an amount deemed by subsection (3) to be so deducted for the year) as may reasonably be considered to be in respect of the aggregate determined under subparagraph (vi), and (B)        such portion of the aggregate of all amounts each of which is an amount required by subsection 127(6) to be deducted in computing its investment tax credit at the end of the year as may reasonably be considered to be in respect of the aggregate determined under subparagraph (vi), and (b)         in the case of any other taxpayer, the aggregate of... ... It is clear from the above excerpt that one of the factors to be considered is whether a provision is "impossible to be performed. ... The appellant, however, seeks to avoid a literal construction of the subsection with a three-pronged argument, which must fairly be considered, based upon (a) the presumption against retrospective operation of statutes; (b) the presumption against interference with vested rights; (c) the meaning to be given to the word "aggregate" in subs. (8a). ...

The appellant is of the view that her employment income should be considered as personal property of an Indian situated on a reserve within the meaning of section 87 of the Indian Act  (IA) and therefore should be exempt from taxation. ... The issue raised here has been considered by this Court, the Federal Court of Appeal and the Supreme Court of Canada and the law with respect thereto is well settled. ... We should indicate that the concept of "commercial mainstream" is not a test for determining whether property is situated on a reserve; it is merely an aid to be used in evaluating the various factors being considered. ...