Search - considered

Additionally, he stated that the board considered every conceivable way to free up capital. [21]   Mr. ... These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. b.   ... Conclusion [63]   When all is said and done and the evidence is considered in its totality, the Court is not satisfied that the Appellants were sufficiently concerned with the source deductions or that they implemented appropriate preventative measures to prevent the failure by the Corporation to effect the source deductions. ...

From this testimony, the Court concluded that “Cirque du Soleil was not consulted about whether it wanted [the appellant] to take the trip, but only about how he and Cirque du Soleil could promote Cirque du Soleil and One Drop on his trip” (at para. 15). [21]   The Court then considered the promotional activities undertaken during the trip and concluded that genuine bona fide Cirque du Soleil business activities were undertaken by the appellant before and during the space trip and that Cirque du Soleil used the trip to promote itself and some of its activities, including its 25th anniversary, its opening in Russia and its support of One Drop. ... It considered this to be reasonable as it was close to the direct incremental costs borne by Cirque du Soleil and One Drop in carrying out the Poetic Social Mission and related activities, and, in the absence of other relevant evidence, was selected as the basis for the apportionment. ... I have found that this space trip falls into the latter category, and the tax consequences to the business income are considered and determined accordingly. ...

In determining whether the employment was insurable, despite the non-arm’s length relationship, he considered the four criteria under the Act to determine whether Fabio was engaged in insurable employment, which are as follows: 1) remuneration; 2) terms and conditions of employment; 3) the duration of the work performed; and 4) the nature and importance of the work performed. ... Cooper was also a credible witness, when he made his determination, he had not considered the scope of all the testimonies under oath, which I heard. [37]   In Légaré v. ... Having considered the pleadings, all of the evidence and the submissions made by the parties, I am of the opinion that the Minister’s decisions are not reasonable in this case. ...

The respondent’s counsel replied by letter dated August 21, 2020. [13]   Mr Hughes commenced this motion by Notice of Motion filed September 21, 2020, while the Court considered the Rule 51 appeal. ... Astrazeneca Canada Inc., 2012 FC 559, at para 19; and Morin v R, 2002 FCT 1312, at para 109, which relied on the test in Andersen Consulting v R, [1998] 1 FC 605 (CA), at paras 13-14. [51]   In Andersen, the Federal Court of Appeal considered amendments that included the withdrawal of admissions made in a Statement of Defence. The Court of Appeal preferred a test for withdrawal of admissions that considered whether “in all the circumstances of the case, there be a triable issue which ought to be tried in the interests of justice and not be left to an admission of fact. ...

And if you look at that report at tab 19 of A-2 on pages 3 to 4 it sets out the three methods by which the company considered building Kapilano 200, as it says, without the commitment of capital by the company. ... It’s also my submission...that it seems apparent from the evidence that there were more than three alternatives being considered in respect of the Kapilano 200 project. ... Finch said in his redirect this morning that while the sale of the shopping centre was being considered, and that’s as far back as about 1985-1986.... ...

Therefore, I shall set it out in its entirety. 118.4(1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or may reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ... This proposition is right when the appellants are considered qua employees but, is this the case when they are considered qua shareholders? ... If it were income from a property, it is interesting to read what is said in Ward's Tax Law and Planning, vol. 2 at chapter 43.1 [b] entitled "Timing of inclusion of property income": Although there is not a great deal of jurisprudence on the question, it is suggested that in light of the fact that sections 12(l)(a) and (b) are not applicable to income from property and that it was considered necessary to enact specific statutory rules requiring the accrual method to be used for interest income, income from property need not generally be computed on an accrual basis. ...

He stated that he would never have considered lending them the money if the purpose of the acquisition had been to build a residential complex. ... Counsel for the appellant contended that the transactions at issue must be considered to be capital in nature since this was a sale of an asset acquired for the sole purpose of operating a business on it. ... She also pointed out that the transactions must be considered to be transactions concerning a vacant lot in view of the condition of the building constructed on it, which was demolished shortly after the acquisition. ...

Since he was unable to obtain the necessary financing alone, he considered investing in another, smaller commercial construction project in partnership with the company Construction R. ... It was held that the time when the option was acquired, and not the time when it was exercised, was the time to be considered. The profit was considered to be a capital gain. (b) In Thom (4.02(1)), Mr. and Mrs. ...

She testified that before loans were made the recipients’ projects, plans and viability were considered, collateral was taken where feasible and promissory notes were drawn up in all cases to evidence the debts. ... All of the relevant circumstances are to be considered utilizing a pragmatic business approach. ... In Chaffey, supra, the deduction of bad debts pursuant to paragraph 11(1)(f) [now subparagraph 20(1)(p)(ii)] was being considered. ...

According to the appellant Joseph Valentino, the construction of four residential properties with two to four storeys each was being considered. ... This question must be considered in the light of the appellants’ conduct as a whole during the period which preceded, and followed, the time of the purchase of that property. ... He does not appear to have considered the possibility of developing the land in question in stages. ...