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Results 28321 - 28330 of 49126 for considered
TCC
Auto Roy Débosselage Inc. v. M.N.R., 2005 TCC 760
[24] The Minister also considered the fact that the Worker lent the Payor $20,000 and made cash advances in 2001, 2002 and 2003. ...
TCC
Alain Morel, o/a Motel Le Pèlerin v. M.N.R., 2005 TCC 664
In both cases, the employments had been considered insurable. However, he provided no details enabling the Court to compare the terms and conditions, duration, remuneration or any other aspect of those employments with that of the worker during the period in the instant case. [10] The respondent filed in evidence the appeals officer's report for the period in issue, the notes in the file confirming the correspondence and telephone interviews between the appeals officer and the appellant, as well as the appeals officer's report for the periods from 1997 to 2001 and the Court's decision concerning that period. ...
TCC
Brunet v. The Queen, 2006 TCC 169 (Informal Procedure)
Even if it is assumed that the business exists, that the expenses are not personal expenses, and that they are reasonable and can be considered to have been incurred in order to earn income from a business, the prohibition set out in paragraph 18(1)(b) of the Act with respect to capital expenses must be applied ...
TCC
Papineau v. M.N.R., 2004 TCC 768
[14] Since the Appellant considered her a manager, she provided the firm with specific analyses on request ...
TCC
9117-4623 Quebec Inc. v. M.N.R., 2004 TCC 844
Emily Standing, [1992] A‑857-90, stated by Stone J. of the Federal Court of Appeal, should be considered (p. 2): [...] ...
TCC
Mann v. The Queen, 2004 TCC 741
And the final or further factor to be considered in this case is that we have letters from Mr. ...
TCC
Bégin c. La Reine, 2004 TCC 593 (Informal Procedure)
For these reasons, I believe it is reasonable that the patient be considered a person with a disability given [illegible] conditions with regard to the Régie des rentes du Québec. [16] Mr. ...
TCC
Varma v. M.N.R., 2004 TCC 778
[37] Having heard the evidence produced at this hearing and having examined the documents produced, this Court is of the view that the Minister's conclusion, when considered with the evidence brought before it at this hearing, still seems reasonable ...
TCC
Grondin c. M.R.N., 2004 TCC 771
That was obviously the situation here. [26] Pratte J.A. of the Federal Court of Appeal also considered the notion of control in determining whether there is a contract of service. ...
TCC
Gwynn v. M.N.R., 2004 TCC 579
In a more recent decision [4], however, Sharlow, J.A. signalled that a new approach must be taken in determining whether there has been an appropriate exercise of ministerial discretion: [6] Having carefully considered the submissions of counsel and the reasons for the decision of the Tax Court Judge, we are all of the view that the Tax Court Judge erred in law in reaching his conclusion. ...