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Results 27861 - 27870 of 49144 for considered
TCC
Bolton v. The Queen, 95 DTC 277, [1993] 2 CTC 3203
Counsel also argued that when a loan is forgiven it need not be part of a severance package for the amount to be considered a benefit arising out of the employer/employee relationship. ...
FCA
Canada v. Last, 2014 DTC 5077 [at at 6998], 2014 FCA 129
(ii) Rental income – 2000 and 2001 taxation years [14] The Judge next considered monies earned by the taxpayer in the 2000 and 2001 taxation years in the respective amounts of $5052.80 and $8460.29. ...
TCC
Thibault v. R., 99 DTC 489, [1999] 2 CTC 2645 (TCC)
The appellant said he considered that a betrayal. This resulted in an intense conflict between the principal shareholders of Relais Nordik Inc. that became known to the main players in the area’s shipping industry and ended up jeopardizing the service contract itself. ...
TCC
Pierre Béliveau v. Minister of National Revenue, 91 DTC 669, [1991] 1 CTC 2683 (TCC)
Additionally, if the respondent [sic] is alleging certain facts in his written or oral argument that were not considered by the respondent in making or preparing the assessment, but which may have an effect on the outcome of the proceeding, he must present evidence of them as in any other civil action. ...
TCC
Sanford v. The Queen, 2001 DTC 2662 (TCC)
On August 20, 1998, the Minister issued the Appellant a Canada Child Tax Benefit Notice informing her that, until she provides her spouse's name and social insurance number, she would not receive any further Child Tax Benefit payments and that the payment received with respect to July 1998 would be considered an overpayment. * Partly admitted in Reply but fully admitted at commencement of hearing. [3] The Appellant was the only witness to testify. ...
TCC
Zaki v. The Queen, 2011 DTC 1004 [at at 18], 2010 TCC 606 (Informal Procedure)
[21] However, in spite of the breadth of “business”, Heneghan J. ruled that a visa officer’s notes should not be considered records made in the ordinary course of business in Walia v. ...
FCA
Romkey v. Canada, 2000 DTC 6047 (FCA)
The Queen 12 to emphasize the importance in tax planning of carefully documenting any particular arrangement. [11] The Tax Court Judge then considered whether the appellants had "transferred...property" within the meaning of subsection 74.1(2), such that the income from the property must be attributable to each of the appellants. ...
FCTD
The Queen v. Canadian-American Loan and Investment Corp. Ltd., 74 DTC 6104, [1974] CTC 101 (FCTD)
In Henry Wertman v MNR, [1965] 1 Ex CR 629; [1964] CTC 252; 64 DTC 5158, Thurlow, J had occasion to consider the question of whether receipts from the letting of real property are to be considered to be receipts from a business or receipts from property. ...
TCC
Lomex Inc. v. MNR, 92 DTC 2253, [1992] 2 CTC 2678, [1992] 1 CTC 2731, [1992] DTC 2246 (TCC)
Among the decisions cited by counsel for the appellant, I also considered the decision of the Supreme Court of Canada in Irving Oil Ltd., Foster Wheeler Ltd. and Canaport Ltd. v. ...
SCC
Smerchanski v. Minister of National Revenue, 76 DTC 6247, [1976] CTC 488, [1977] 2 SCR 23
Until they obtain such relief their appeals cannot be considered. I agree with the Chief Justice that Smerchanski’s conduct was such as to disentitle them to such relief in any case. ...