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TCC

Stages Performing Arts School Ltd. v. M.N.R., docket 2000-4255-EI

She considered herself- and the person fulfilling the role of Office Manager- as the only employees of Stages. ... She relied on word of mouth advertising and considered herself to be a professional dance teacher carrying on her own business. ... Rand testified she had worked on cruise ships and was considered to be an independent contractor while carrying out that task. ...
TCC

McFadyen v. The Queen, docket 97-2037-IT-G

He also cancelled the private disability insurance that he had as an employee of Gastops Inc., because he would no longer be considered to be a resident of Canada and he no longer had employment income to insure. ... (Ibid) The Respondent relied on the following cases where an individual in a fact pattern similar to that of the Appellant was considered ordinarily resident of Canada. ... All of the group's "traits, history and circumstances" must be considered in evaluating whether the legislation which imposes differential treatment on the Appellant has the effect of demeaning his dignity. 33. ...
FCTD

Tailleur v. Canada (Attorney General), 2015 FC 1230

Tailleur’s complaint further because he considered any further investigation unnecessary. ... It also means that the exercise of language rights must not be considered exceptional, or as something in the nature of a request for an accommodation.  ... To comply with the OLA requirements, the CRA in fact considered all possible reasonable measures in an attempt to reconcile Part IV and Part V of the Act. ...
FCTD

Live! Holdings, LLC v. Oyen Wiggs Green & Mutala LLP, 2019 FC 1042

However, if I am wrong in reaching this conclusion, the use of the Mark asserted by Live has also been considered. ... It must be considered in its proper context as a conclusion arising from the facts of HomeAway and not as a general principle. [86]   In HomeAway, HomeAway advertised third parties’ homes for rent on a US based website. ... Justice Hughes found use of the trade-mark in Canada based on the particular facts. [87]   In UNICAST, Justice Noël commented that Justice Hughes’ statement at paragraph 22 of HomeAway must be considered in context. ...
FCTD

Abbott v. Canada (Attorney General), 2019 FC 1302

The parties considered the importance placed by the Supreme Court on the past and ongoing participation in a shared culture, in the customs and traditions of a community in an identified geographical location. 22.   ... The Parties considered the importance placed by the Supreme Court of Canada in Powley on the past and ongoing participation in a shared culture and in the customs and traditions of a community. ... Abbott, failed to make the inference permitted by Section 16. [182]   This very argument was considered and rejected by the Appeal Master in earlier decisions. ...
TCC

Univar Holdco Canada ULC v. The Queen, 2020 TCC 15

Conclusion re Costs for Tax Appeal [40]   Having duly considered the parties’ submissions on the relevant factors and considerations, I am satisfied that $6,500 would not be a satisfactory contribution by the Respondent towards Univar’s costs. ... The discretion in 147(1) is extremely broad—it gives the Court total discretion in terms of (1) the amount of costs; (2) the allocation of costs; and (3) who must pay them. 12 Rule 147(3) provides the factors to be considered in exercising the Court's discretionary power. ... Words found in legislation are not generally considered redundant. As stated by the Supreme Court in Hills v. ...
TCC

Agracity Ltd. v. The Queen, 2020 TCC 91

These provisions were most recently considered by the Federal Court of Appeal in Cameco wherein Justice Webb wrote: C.   ... Nor can it, at least in this case, be construed as window dressing, if the legal definition of window dressing is properly understood and considered.   ... The requirement that this prerequisite to recharacterisation be proved was most recently considered by the Federal Court of Appeal in Cameco. ...
TCC

Anderson v. M.N.R., 2021 TCC 28

As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties’ intent. ... Anderson’s Appeals is not the first occasion that this Court has considered a situation where a corporation was interposed between a hirer and a worker. ... Hillock considered that the WIP belonged to Mr. Anderson, and not to 188AB. ...
FCA

Her Majesty the Queen v. Aqua-Gem Investments Ltd., [1993] 1 CTC 186, 93 DTC 5080

If so, it will be considered to raise a question vital to the final issue of the case and de novo review is appropriate. ... It is, as Farrar suggests, one of the circumstances to be considered. [8] In arriving at his conclusion, the associate senior prothonotary did no more. The English courts, too, have considered the conduct of the parties to be relevant in similar circumstances. ...
TCC

I..I.U.N.A. Local 527 Members’ Training Trust Fund v. Her Majesty the Queen, [1992] 2 CTC 2410

Counsel did not in argument suggest whom they considered to be the members of the association, although I should have thought it essential to the existence of an association that there be persons who are associated with one another. ... It is conceivable that there would be situations where an accumulation equal to one year's reasonably anticipated expenditures on its non-profit activities may not be considered excessive while in another situation an accumulation equal to two months’ reasonably anticipated expenditures would be considered more than adequate. ... The French version would seem to imply that only the object of the association and not its actual activity is to be considered. ...

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