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Both of these judgments considered the said Sections 85 et seq. of the Special War Revenue Act in which the same words, “produced or manufactured in Canada’’ were used. ... -G. of Canada, [1950] O.R. 429; [1950] C.T.C. 440, McRuer, C.J.H.C. considered the same question in reference to the same statute. ... It was the submission of counsel for the respondent before this Court that the two words must be considered as being practically synonymous and Charles Marchand Co. v. ...

McGough considered them to be vegetables and in his thirty-five years’ experience has considered them to be such. ... I think it can be asserted that in Canada both the peanut and cashew nut are considered by almost everyone (except possibly by botanists) as falling within the category of "nuts''. ... The edible portions of many plants considered as vegetables are in a botanical sense, fruits. ...

If so, should the documentation submitted by the Applicant which was not before the Minister’s delegate be accepted or considered by the Court? ... Should the documentation submitted by the Applicant which was not before the Minister’s delegate be accepted or considered by the Court? ... It cannot be and has not been considered by the Court in reviewing the decision of the Minister’s delegate. ...

In Canada, under the Income Tax Act, RSC 1985 [ITA], CGI is considered a non-resident for income tax purposes.  ... The Minister states that these paragraphs should not be considered because they contain opinion, argument, and/or hearsay evidence ... Therefore, evidence that was not before the decision-maker will only be considered in exceptional circumstances: Assn of Universities at paras 18-20 ...

However, as a general rule, duties will be considered to be of a temporary nature if it can reasonably be expected that they will not provide continuous employment beyond a period of two years. ... However, as a general rule, duties will be considered to be of a temporary nature if it can reasonably be expected that they will not provide continuous employment beyond a period of two years. The duties can thus be considered to be of a temporary nature. Conclusion [34] The appeal is allowed with costs and the assessments are referred back to the Minister of National Revenue for reconsideration and reassessment. ...

However, where the nature of a taxpayer's venture contains elements which suggest that it could be considered a hobby or other personal pursuit, the venture will be considered a source of income only if it is undertaken in a sufficiently commercial manner. ... Reasonable expectation of profit is no more than a single factor, among others, to be considered at this stage.... [27]     At paragraph 5 of the judgment in that same case, rendered by Iacobucci and Bastarache JJ., the Supreme Court of Canada held:...             ... Thus, where the nature of a taxpayer's venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act. 54.       ... ...

A person’s entitlement to CCTBs depends, in part, on whether that person is considered to be an “eligible individual” ... The factors that are to be considered in determining what constitutes “care and upbringing” are set out at section 6302 of the Income Tax Regulations (the “ Regulations ”), as follows:   Factors   6302. ... But as of right now, I have only been considered eligible since February of 2008, and a brief time for Julia while I was with Graham. …   JUSTICE: So when you say split, do you mean –   A.        ...

Evidently, this expense could have been considered an office expense, but it would be capital outlay. On the other hand, it is another good that could be considered useful for both personal and business use. ... Accordingly, this amount can be considered an expense related to stunts, an expense that the Minister allowed. ...

She referred more specifically to the following excerpt:             …   Only requests relating to tax years ending in any of the 10 calendar years before the year you make the request will be considered. For example, a request made in 2008 must relate to the 1998 or a subsequent tax year to be considered. ... No. 762:   19      The meaning of "regular minister" was considered in depth in Walsh v. ...

He stated further that this Settlement Award should be considered as earnings under section 36(11) of the EIR.   ... " If the answer to that question is in the negative, then a sufficient nexus exists between the receipt and the loss of employment for the payment to be considered a retiring allowance ...   [18] It is quite clear then that in addition to the "but/for" test, where the purpose of a payment is to compensate a loss of employment it may be considered as having been received "with respect to" that loss.   ...