Search - considered
Results 28741 - 28750 of 49139 for considered
TCC
McDonald v. R., [1996] 1 CTC 2585, 98 DTC 2223
My view is that it is the Audias, who made the payment with funds borrowed from the appellant or advanced by him, who should be considered guarantors for the purpose of that provision. ...
TCC
Faucher v. R., [1996] 1 CTC 2734, 96 DTC 3211 (Informal Procedure)
The appellants contended that the purchaser and the vendor were dealing with each other at arm’s length and that the price of $3,454,414 actually paid must be considered as the true value, particularly since the respondent admitted that the building’s fair market value in March 1987, that is a month and a half prior to the sale, was $3,450,000, that is only $4,414.00 less than the price actually paid. ...
FCTD
Sturdy Truck Body (1972) Limited v. Her Majesty the Queen, [1995] 2 CTC 338
On February 12, 1987 the plaintiff was advised by way of a letter from the Ministry of a change in policy: In order for a truck body to be considered as being designed for and capable of permanent installation on a truck chassis with a gross vehicle mass rating of 7250 kg (16,000 lbs) or more, headquarters has indicated that the manufacturer must demonstrate that a sizeable percentage of that model of truck body is in fact installed on truck chassis over 16,000 lbs GVWR. ...
FCTD
Rodrique Blouin, Roland Dubeau, Emile Larochelle and James Racine v. Her Majesty the Queen, [1995] 2 CTC 412, [1995] DTC 5536
The question is of considerable importance for a person who, in good faith, acquires a property on the faith of such a certificate, and that is the perspective from which the effect of the certificates must be considered as the Minister is not questioning the bona fides of the plaintiffs. ...
SKQB decision
Ford Motor Company of Canada v. Coopers & Lybrand Limited and Her Majesty the Queen, [1995] 2 CTC 506
In short, the bank is considered to be the owner of the goods assigned to it under section 178. ...
ABPC decision
Her Majesty the Queen v. Aulakh, Narinder Aulakh and Megal International Ltd., [1995] 2 CTC 526
This amendment was not considered in Skalbania #1 and the Crown submitted that obviated an argument regarding overlap of the two sections dealing with demands for returns. ...
TCC
Cornerstone Properties Limited v. Her Majesty the Queen, [1995] 2 CTC 2371, 95 DTC 614
I refer particularly to the employment contracts of 1962 and 1967, supra, and the evidence of the respondent himself referred to supra, as to how he considered and dealt with those contracts after the oral arrangements of June-July 1964. ...
TCC
Route Canada Real Estate Inc. (In Receivership) v. Her Majesty the Queen (No. 2), [1995] 2 CTC 2430, 96 DTC 1967
Only the notice of appeal is to be considered on such a motion. The applicable principle was stated by Estey J. in Attorney General of Canada v. ...
TCC
Reginald Watson and Deborah Madayag v. Her Majesty the Queen, [1995] 2 CTC 2460, 96 DTC 2006
Thill stated that Thill took the decision to not circulate the balance of the magazine as they considered the enterprise had failed and cut Plymouth off from the source of funds. ...
TCC
International Innopac Inc. v. Her Majesty the Queen, [1994] 2 CTC 2015, 94 DTC 1942
It would do no credit to our system of justice in Canada if the courts were restricted in their consideration of the merits of a case by an ill-considered admission that is inconsistent with another position that is being advanced, particularly where it is sought to withdraw such an admission at an early stage in the proceeding. ...