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Results 22401 - 22410 of 49257 for considered
TCC
Jomanic-Can Inc. v. R., 98 D.T.C. 1610, [1998] 2 C.T.C. 2863
As well, with respect to utilities, property taxes and heating that were assessed to the Appellant, D'Aoust, there is simply no evidence before me to demonstrate that any amount other than the amount assessed should be considered. ...
TCC
Kainth v. R., [1997] 3 C.T.C. 2083, 97 D.T.C. 3299
Kainth considered that he had the knowledge to manage and rent property in Canada. 3 Mr. ...
TCC
Shaw v. R., [1997] 3 C.T.C. 2623
Subsection 118.4(1) provides: 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 can 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. ...
TCC
277287 Alberta Ltd. v. R., [1997] 3 C.T.C. 2380
As discussed subsequently, the transfer of legal ownership of an equitable interest in real property may be considered a sale of real property. ...
TCC
Kuchta v. R., [1998] 2 C.T.C. 2694
I doubt Parliament considered such a scenario but merely assumed that a person without any income should be available to look after the children involved in the relationship. ...
TCC
Mercier v. R., [1998] 2 C.T.C. 2610
(c) list is exhaustive and no other activity shall be considered as a basic activity of daily living. 19 Section 118.4(1)(c)(ii) mentions “feeding and dressing oneself”. ...
TCC
Shamita Inc. v. R., [1998] 2 C.T.C. 2974
Accordingly, it does not exclude any other income which is considered to be derived from property within the meaning of the Act. ...
EC decision
Minister of National Revenue v. Consolidated Mogul Mines Limited, [1966] CTC 16, 66 DTC 5008
The appellant on the other hand submits that if the respondent does not get the deduction of exploration expenses such as those incurred by Consolidated Halliwell Limited and these others, it cannot use such expenditures as criteria to be considered in the determination of whether or not the principal business of the respondent was mining or exploring for minerals during the years 1957 to 1960 inclusive. ...
FCTD
Ntuer v. Canada (Attorney General), 2022 FC 1596
Costs [30] Rule 400 gives the Court “full discretionary power over the amount and allocation of costs and the determination of by whom they are to be paid. ” Having considered the factors listed in subrule 400(3) of the Rules, as well as the calculation made by the respondent, and all other circumstances of this case, I find it appropriate to award an amount of $250 in costs payable by Mr. ...
EC decision
Russel W. Fyke v. Minister of National Revenue, [1964] CTC 54, 64 DTC 5032
For the moment it is sufficient to say that the evidence of the appellant, corroborated by that of his wife (these were the only two witnesses called by the appellant and none were called by the respondent), establishes to my satisfaction that when considered alone there is nothing to suggest other than that the two properties were acquired solely as investments, the residence as a home for the appellant and his family and the apartment house as an investment from which he expected to and did receive rental income. ...