Search - considered

Abromeit's considered business opinion, and his evidence emphasizes this, that to borrow the necessary funds in Europe, chiefly Germany, a clear certificate from the independent auditors was essential. ...

This decision of the Federal Court of Appeal was recently considered and approved in the decision of the Federal Court-Trial Division in Holiday Luggage Mfg. ...

Until the time of the trial the parties had proceeded on the assumption that if a disposition of the cylinders did not occur on June 1, 1985, the rental income received therefrom was to be considered active business income. ...

Finally, Wilson, J. considered as follows the relevant question of reasonableness, at page 11 (D.T.C. 6248; S.C.R. 642-43): It remains to be determined, however, whether the state's intrusion on that privacy interest is unreasonable or, to put it another way, whether it violates the taxpayers’ reasonable expectation of privacy. ...

Counsel for Bastion argues that this is the wrong test, that the question should be, not what the particular commodities trader might have done in the course of its business, but what might be considered to be in the ordinary course of business in the commodities trade generally. ...

All these things being considered, it is my opinion that the trial judge properly found paragraph 231(1)(d) and subsection 231(2) to be contrary to the guarantee against unreasonable search and seizure contained in section 8. ...

Bains' 1994 tax return, said he considered that these funds were being "effectively paid back to Bhandar his advance to IPC". [18]     In 1990, Bains Co. claimed an allowable business investment loss of $97,410. ...

R. [1999] 2 C.T.C. 2127, Bowie J. considered the meaning of full-time attendance. ...

But, if the contract is held to be valid, a plea of mistake in equity may still have to be considered: see Grist v. ...

If we also look at the current subprime lending crisis, it clearly demonstrates the fragility of these investments, which are completely unsecured and can be considered as capital losses.   ...