Search - considered

Counsel for the respondent requested leave to submit a book of documents considered by him to be vital to the case. ...

The respondent contends that, no satisfactory proof having been offered of the acquisition or sale of land, no deduction can be allowed; that, in view of the present and past operations and type of business of the appellant, this isolated transaction cannot be considered as an adventure in the nature of trade; and that any payment, if made, was on account of capital and any loss suffered on such an investment was not deductible. ...

He considered that what he retained was rent paid to him by Mrs Crosby. ...

The appellant further stated that during the period of his association with Central he paid his expenses, was responsible for his own bad debts, represented some 13 companies and placed the insurance where he considered appropriate. ...

In doing so, the court considered the fact that in Ontario, the term “retroactive” in the context of support payments was a temporal reference (i.e. support to be paid in respect of a period before the date of the court order) and not intended to change history. [7] In that case, the dispute arose over the meaning of the term “retroactive additional periodic child support” in the minutes of settlement and resulting court order. [8] [19] The Federal Court of Appeal also stated that in order for a court order to oblige a person to pay child support arrears, there must be (at the time the court order is made): (1) an express or implied recognition of a pre-existing obligation to pay child support for a prior period, (2) an express or implied recognition of a complete or partial breach of that obligation, resulting in arrears of child support, and (3) an obligation set out in the court order to pay the arrears in whole or in part. [9] [20] In the present appeal, the wording of the August 2020 order meets all the above indicia of an order obliging a person to pay child support arrears. ...

It is our considered opinion that the Partnership pay a management salary to the Messrs. ...

If the accused was acquitted on the primary charge, the remaining charge or charges would be considered and the defence could then call evidence in respect of them. ...

Counsel for the plaintiffs put their position in another way: only when a business is acquired as a going concern can a list of clients be considered part of the goodwill purchased, and the expense be classified as on the capital side. ...

The word “consumed” was considered in two prior cases: Luks v MNR, [1958] CTC 345; 58 DTC 1194, a decision of Mr Justice Thurlow as he then was, and Carson v MNR (1966), 41 Tax ABC 249; 66 DTC 424, a decision of Mr Snyder. ...

Dr Nowlan does not agree that industrial materials include minerals and rocks and he added that sand and gravel are not considered a mineral. ...