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TCC

Wellbuilt General Contracting Ltd. v. M.N.R., 2010 TCC 541

The intention of the parties is a significant and material guideline or criteria to be considered along with all of the other considerations. ...   [34]          I must acknowledge that there were two aspects of the evidence that could be considered unusual. ...
TCC

Sokil v. The Queen, 2009 TCC 601 (Informal Procedure)

Thus, where the nature of a taxpayer's venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act ...
TCC

Chan v. The Queen, 2010 TCC 3

Another example is section 160, in which the harshness of an open-ended assessment period was considered by the Supreme Court of Canada in The Queen et al v. ...     [48]     As for whether such expenses are deductible, a similar issue was considered in Neeb.  ...
TCC

Woods v. The Queen, 2010 TCC 48 (Informal Procedure)

Such payments shall be considered as having been paid and received pursuant to the provisions of sub-section 56.1(3) and 60.1(3) of the Income Tax Act, including any payments referred to above made prior to the date of this Agreement.   ... Further, my finding of a written agreement was not based solely on the cheques the father had paid to the mother for child support; their effect was considered as a whole along with the oral evidence and handwritten entries in the standard form agreement that had been provided to the parties for their completion ...
TCC

Vrsic v. The Queen, 2010 TCC 127 (Informal Procedure)

I specifically gave the Respondent a month to do just that, and I have received and considered its arguments. ... They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...
TCC

Spence v. The Queen, 2010 TCC 455

He described the factors considered by parents in choosing a school for their children, namely: location, distance, cost, and the experiences of other parents, relations, friends or colleagues. He considered that the risk of rejection is higher at the School due to its education program. ...
TCC

Bourdages v. The Queen, 2009 TCC 543 (Informal Procedure)

  [30]          Despite the discrepancies (absence of expenses), (absence of income), (marginal revenue), the appellants still considered any question and request for information superfluous, vexing and insulting ...   [34]          Such an analysis or search for pertinent facts to be considered need not take account of the entire life of the person assessed on the basis of aspects that have nothing to do with the assessment that is the subject of an objection ...
TCC

LaPierre v. The Queen, 2009 TCC 595 (Informal Procedure)

In MacDonald, Webb J. considered the fact that the taxpayer kept his Nova Scotia driver’s licence, that he continued to be covered by the Nova Scotia provincial health insurance plan, that his common-law spouse remained in Nova Scotia, that he kept his houses in Nova Scotia, that he did not take all his belongings with him to Alberta, that he did not purchase any property in that province and that he did not relocate his bank accounts to Alberta where he had travelled to find work. ... Certainly it is one factor, but only one of many that must be considered in the context of the entire evidence which presents itself in each individual case. ...
TCC

Benoit v. M.N.R., 2009 TCC 455

  [13]          The appeals officer also considered the layoff unjustified, since in October 2006 there were between 8 and 12 employees still working for the business. ...   [25]          As for the expenditures that the appeals officer considered were made by the Appellant for the employer with her own pay cheques, the Appellant adduced sufficient evidence, in my opinion, to show that that was not the case ...
TCC

Agostini v. The Queen, 2009 TCC 87

He did not report that amount in his income as he considered it to be a reasonable allowance given to him by his employer to reimburse him for costs he incurred personally for the benefit of his employer. ... Pizzuti was the lady who erroneously considered the appellant to be a subcontractor. ...

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