Search - considered

National Bank of Canada, 2004 DTC 6527, 2004 FCA 92-- summary under Subsection 227(4.1) Summary Under Tax Topics- Income Tax Act- Section 227- Subsection 227(4.1) The respondents, who seized and sold movable property secured by movable hypothecs, were required to comply with a demand made upon them to pay over amounts equal to the unpaid source deductions at the time of such sale given that they should be considered to be secured creditors rather than third party purchasers. ...

., 98 DTC 6004, [1998] 1 CTC 99 (FCA)-- summary under Purpose/Intention Summary Under Tax Topics- General Concepts- Purpose/Intention In light of the additional word in s. 15(1.1) referring to "it may reasonably be considered", the Tax Court Judge had erred in finding that the relevant purpose must be the conscious intent of the taxpayer. ...

[A]ctivities may be contracted out by the taxpayer [as was the case here] and the latter will still be considered as engaging in a farming operation. ...

" It was further stated that the activities of the taxpayer would be considered by the general public to constitute "farming. ...

., 99 DTC 5602, [1999] 4 CTC 177 (FCA), aff'd 2001 DTC 5149 (SCC)-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence In the absence of convincing evidence on Texas law, the Court looked to the Alberta Partnership Act to determine whether the taxpayer, by virtue of being assigned a partnership interest, could be considered to have become a partner in a Texas partnership notwithstanding that he was not carrying on business in common with the other supposed partners. ...

Automobile Association, [1974] 1 WLR 1447 (HL)-- summary under Supply Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Supply Upon paying for membership in the Automobile Association, a member was considered to be paying not for the mere privilege of membership but for the benefits that a member received under his contract with the Automobile Association and, accordingly, the subscription price is apportionable among those services and facilities received by each member. ...

As it was not clear what the result of an independent review would have been, the matter was referred back to be considered by a different CRA adjudicator. ...

As it was not clear what the result of an independent review would have been, the matter was referred back to be considered by a different CRA adjudicator. ...

This would, however, imply a very marked divergence from what is considered normal. ...

"12(1)(b), it was thought necessary, or at least desirable, to make it clear that the word 'receivable' was to include sums which would not, in ordinary language, be considered to be receivable within the particular taxation year". ...