Search - considered
Results 28251 - 28260 of 49122 for considered
TCC
Woessner v. The Queen, docket 96-2006-IT-G
Webster's Ninth New Collegiate Dictionary: Full-time: employed for or involving full time (- employees) (— work) Full time: the amount of time considered the normal or standard amount for working during a given period. ...
TCC
Chanor Truck Repairs Ltd. v. M.N.R., docket 98-109-CPP
Someone has printed the name "Dean" on each work order in Exhibit A-1 indicating that it is a work order from which Dean Muir's time has to be considered. [5] Exhibit A-2 is an invoice prepared by Dean Muir or his wife listing the work orders appearing in Exhibit A-1 from October 24 to November 2 and showing the number of hours which Dean Muir recorded on each work order. ...
TCC
Stewart v. The Queen, docket 97-3525-IT-I (Informal Procedure)
And a formula follows. [3] Subsection 118.4(1) defines the nature of an impairment in the following terms: 118.4(1) 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. [4] The Appellant, his wife, Maryann Bernadette Stewart (Maryann), and her current family physician, Dr. ...
TCC
Michaud v. The Queen, docket 96-3551-IT-I (Informal Procedure)
The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...
TCC
Bastasic v. M.N.R., docket 98-251-UI
It was my understanding that they were representative of the kind of request – oral or written that the Appellant considered, and if accepted by her constituted her agreement to a specific contract. ...
TCC
Miller v. The Queen, docket 98-80-IT-G
The second rule that must be observed is that the factors mentioned by Dickson J. must be considered cumulatively, and not disjunctively. ...
TCC
Fondation Jean-Guy Roy v. M.N.R., docket 98-580-UI
Jean-Guy Roy testified that he paid her directly and that he considered this payment as a donation to the foundation which he directed. ...
TCC
Singh v. The Queen, docket 97-3214-IT-G
Rankin, and the changes in American tax law had a negative and unexpected impact on the business, no evidence was presented to show what profit the taxpayer might have earned had these events not occurred and whether the amount would have been considered substantial when compared to his professional income. ...
TCC
Lemmex v. The Queen, docket 98-361-IT-G
I have difficulty in accepting volume of work in preparation considered alone, or in conjunction with such factors as the difficulty or importance of the case, as constituting a basis for exercising the judicial discretion to increase Tariff B costs items. ...
TCC
Roll v. The Queen, docket 97-1969-IT-G
Sea Hornet soon found itself unable to carry on business any longer, and there were, of course, no assets to which either Revenue Canada or the Appellant could look for payment. [13] The questions which I must decide are: 1. whether the Appellant, by his conduct, has put himself in such a position that he is properly considered to be a "... person paying... salary or wages... ...