Search - considered

(shared-custody parent) [5] Section 6302 of the Income Tax Regulations, C.R.C. c. 945 (the “Regulations”) provides the following factors concerning care and upbringing: For the purposes of paragraph (h) of the definition eligible individual in section 122.6 of the Act, the following factors are to be considered in determining what constitutes care and upbringing of a qualified dependant: (a) the supervision of the daily activities and needs of the qualified dependant; (b) the maintenance of a secure environment in which the qualified dependant resides; (c) the arrangement of, and transportation to, medical care at regular intervals and as required for the qualified dependant; (d) the arrangement of, participation in, and transportation to, educational, recreational, athletic or similar activities in respect of the qualified dependant; (e) the attendance to the needs of the qualified dependant when the qualified dependant is ill or otherwise in need of the attendance of another person; (f) the attendance to the hygienic needs of the qualified dependant on a regular basis; (g) the provision, generally, of guidance and companionship to the qualified dependant; and (h) the existence of a court order in respect of the qualified dependant that is valid in the jurisdiction in which the qualified dependant resides. ...

The Court added that the treatment given to other productions, while not relevant for the purposes of its decision, also gave an impression of arbitrariness. [8] Lastly, the Federal Court considered that by not addressing certain arguments put forward by the respondents, the Minister’s decision does not satisfy the requirements of reasons and internal rationality that the Supreme Court discusses in Canada (Minister of Citizenship and Immigration) v. ...

Moreover, in dealing with the question of such exemption from taxation must it not be considered whether the subject matter involves a national undertaking or merely a private matter and in the latter case it cannot be applied to rates and taxes not in existence at the date of the Act or substituted for what was then in existence, and it is especially so when the intention of Parliament would by necessary intendment deny such exemption. ...

Be all this as it may, this case will be considered and decided upon the Canadian statute. ...

This point is carefully considered in Re Bayack (1929) 64 O.L.R. 14, where it is made quite clear that there is no ” assessment ” in the statuory sense, until the assessor returns his roll. ...

The parties concurred in stating the questions of law arising herein in the form of a special case for the opinion of the Supreme Court of the province; and, on consent of all concerned, the case was heard by the court en banc, which, having considered the points submitted, ordered that judgment be entered for the respondent, without costs. ...

A good deal can be said in favour of the proposition that the sale price is what the purchaser pays to the vendor as consideration for the object of the sale and that, since the purchaser has to pay and does pay the excise tax included in the sale price, such excise tax must be considered, for the purpose of calculating the sales tax, as forming part of the purchase price. ...

The value of the buildings shall be the amount by which the value of the land is thereby increased. “ (3) To remove doubts it is hereby declared that the cost of a building is only one of the matters which should be considered in ascertaining the amount for which a building should be assessed, and if it is found that a building, either because of its condition as to repair or of its inappropriateness to the location in which it is found or because of any other circumstances affecting its value, increases the value of the land by less than the cost of the building, or the cost of replacing it, such less sum shall be the amount for which the building shall be assessed under subsection 2; the meaning of that subsection being that buildings shall be assessed for the amount of the difference between the selling value of the whole property and the selling value of the land if there were no buildings on it. ...

‘‘Understand, when we invoice the goods, the goods become the property of the dealer, therefore if he should fail or become a bankrupt, the goods carried in our warehouse would be considered part of his assets, which we would have no claim upon. ‘ ’ The practice suggested in the defendant’s circular letter to its salesmen was carried out and these special sales were all made after April 1, 1931. ...

It is evident that, under these conditions, the defendant must be considered as producing and manufacturing of clothes, costumes or uniforms leaving his establishment. ...