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FCTD

Wang v. Canada (Citizenship and Immigration), 2019 FC 978

The Husband’s immigration history was also considered in light of the timeline of his relationship with the Applicant. ... First, the IAD stated that it had considered several of the Chavez factors and that it did so is apparent from its reasons. ... But this only means that all relevant evidence available at that time should normally be considered. ...
TCC

Louie Allred, Executrix of the Estate of Carl M. Allred v. Minister of National Revenue, [1986] 2 CTC 2001, 86 DTC 1479

Such evidence is of limited assistance to the Court and the weight to be given to it must be carefully considered. ... The excess of the earnings value over the asset value is considered to be the goodwill of the business. ... I can’t say how I arrived at $10,000 — it is just an amount which I considered to be a nominal reasonable value at the time. ...
TCC

Erikson v. R., [1998] 1 CTC 3020, 98 DTC 1123

Moreover, the Appellant made no claim for expenses specifically related to several items which were also stolen, but which he considered personal, including some carpets. In my opinion, in other words, he considered the collected carpets were part of Scimitar’s inventory. ...
FCTD

Canadian Council of Christian Charities v. Canada (Minister of Finance)i, [1999] 4 CTC 45, 99 DTC 5408

.: In considering the award of costs in this matter I have had the benefit of written submissions from counsel for both parties, and I have carefully considered the factors listed in rule 400(3) of the Federal Court Rules, 1998 respecting the exercise of discretion in awarding costs. ... Some of the provisions of the Act in dispute in this case seem not to have been considered in previous litigation, and the issues raised by the applicant were of considerable public interest. ...
T Rev B decision

Haig Djoboulian v. Minister of National Revenue, [1979] CTC 2072, 79 DTC 91

The amounts received by Edward Djoboulian from Egypt were considered by the Board and calculated in arriving at his net worth figure. Having already been considered in Edward Djoboulian’s net worth figure, these amounts cannot now be used again to explain the appellant’s capital assets as at December 31, 1973. ...
TCC

Canadian Pacific Ltd. v. The Queen, docket 95-3534-IT-G (TCC)

The transactions were, save for irrelevant detail, identical to the borrowing considered by the Supreme Court in Shell Canada Ltd. v. ... However, tax reduction was, he insisted, the primary purpose for borrowing in A$. [15] It should be noted that the words "may reasonably be considered" imply that the s. 245(3) purpose test is objective in nature [7]. ... In respect of the virtually identical transaction considered in Shell (supra)McLachlin J. ...
FCTD

Ahmed v. Canada (Citizenship and Immigration), 2019 FC 1210

The RAD disagreed with this argument, noting that the RPD is presumed to have considered the evidence before it, and finding no evidence to indicate otherwise. ... The Applicant provided no evidentiary support to rebut the presumption that the RPD had considered the country condition documentation. ... Conclusion [37]   Having considered the Applicant’s arguments, I find no basis to conclude that the Decision is unreasonable. ...
FCTD

William Earl Laycock v. Her Majesty the Queen, [1978] CTC 471, 78 DTC 6349

Mr Caron considered the land similar to the subject land but inferior in location. ... Mr Caron thought these sales could be considered purchases for a special purpose. ... Mr Caron considered the land poorer than in Sales Nos 8 and 9, and stated that it had soil erosion problems. ...
T Rev B decision

Belgen Inc v. Minister of National Revenue, [1978] CTC 2099, 78 DTC 1067

The Board must decide whether it can be considered individually or whether it must be considered together with all the other immoveables. 3.2.5. ... Several other cases were also cited by the parties and considered by the Board. ... Shed No 2 is considered included in Class 3. Appeal allowed in part. ...
T Rev B decision

Russell Price v. ‘Minister of National Revenue, [1978] CTC 2498, [1978] DTC 1375

With respect to Lot 16 he considered it much superior to the subject property. ... The third parcel he considered on Elmwood Drive was sold for $12,000, or $240 per acre. While it had services such as highway, telephone and electricity, he considered it inferior to the Price property. ...

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