Search - considered

In the alternative, the Minister has also considered the following: (a) there was no contract of service between the Appellant and the Payor. ... However, share control (or absence of it) is not necessarily conclusive; it is only a factor to be considered in determining the question of arm's length (Robson Leather Co. v. ... The criteria enunciated in IT-419 have also been the criteria consistently considered by the courts. ...

The leave was approved but at the University’s request, the Appellant postponed the sabbatical period to July 1, 1990 to June 30, 1991. [4] The Appellant testified that he considered his research projects to be an integral part of his obligations both as a faculty member and under his contract of employment. ... There is nothing in the relevant Articles of the Agreement to suggest that either the employer or the employee considered a sabbatical salary to be a grant or fellowship or any other form of remuneration. [16] I am also unable to accept the Appellant's submission that the receipt of these monies could be considered both as income from an office or employment under paragraph 6(1)(a) and as a research grant governed by paragraph 56(1)(o) and that accordingly, this Court should apply the principle of generalia specialibus non derogant to the provisions before the Court. ... This "responsibility" must be considered in the context of the definition of academic freedom found in the same Article which reads in part: "... the freedom of Employees to express and uphold opinions without incumbrance, (sic) to carry out research which they believe will enhance knowledge, and to express the results of such research in a reasonable manner without interference. ...

To formulate a decision then, the overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate. ... Nevertheless, if there is any ambiguity the Court should have regard for the clearly expressed intentions of the parties. [30] Both Myrna Bezzola and Aaron Pruden gave evidence at the hearing of the appeals, as well as the Appellant herself. [31] Myrna Bezzola in her evidence said that she considered herself to be an employee of the Appellant. ... That briefly summarizes the extent of her evidence. [32] Aaron Pruden gave evidence which indicated that she very much considered herself to be an independent contractor whilst working at the residence. ...

Ross, who was thus considered her spouse, was too high for her to be entitled to such benefits. [3] The appellant argued that she and Mr. ... When can two persons be considered as living in a conjugal relationship? ... Ross in a conjugal relationship during the period at issue, namely 1994, 1995 and 1996. [28] In light of the criteria to be considered, I am of the view that, on the evidence adduced by the appellant, such a conclusion is not possible. ...

Indeed, a supply of real property made by way of sale by an individual is usually considered an exempt supply under subsection 9(2) of Part I of Schedule V of the Act. [4] However, a supply of lots subdivided into more than two parts has been excluded from the category of exempt supplies since April 24, 1996. ... According to Judge Bell, there was a transfer of the beneficial ownership on the signing of the agreement of purchase and sale, and he therefore considered that the contract of sale's effect was retroactive to the time of the agreement of purchase and sale, at which time a trust was created in favour of the purchaser. [14] The appellant maintains that the same analysis should be applied here. ... In Montreal Trust, the Ontario Court of Appeal considered that, for municipal tax purposes, a municipal officer was not in a position to rule that a contract of sale had become enforceable. ...

Pastor Chung said he considered the Appellants members of his congregation. [43] During the period 1987 to 1994, David considered his doctor to be Dr. ... However, a number of factors considered together could establish that the individual is a resident of Canada for Canadian income tax purposes:- past and present habits of life;- regularity and length of visits in the jurisdiction asserting residence;- ties within the jurisdiction;- ties elsewhere;- permanence or otherwise of purposes of stay;- ownership of a dwelling in Canada or rental of a dwelling on a long-term basis (for example, a lease for one or more years);- residence of spouse, children and other dependent family members in a dwelling maintained by the individual in Canada;- membership with Canadian churches or synagogues, recreational and social clubs, unions and professional organisations;- registration and maintenance of automobiles, boats and airplanes in Canada;- holding credit cards issued by Canadian financial institutions and other commercial entities including stores, car rental agencies, etc.;- local newspaper subscriptions sent to a Canadian address;- rental of Canadian safe deposit box or post office box;- subscriptions for life or general insurance including health insurance through a Canadian insurance company;- mailing address in Canada;- telephone listing in Canada;- stationary including business cards showing a Canadian address;- magazine and other periodical subscriptions sent to a Canadian address;- Canadian bank accounts other than a non-resident bank account;- active securities accounts with Canadian brokers;- Canadian driver's licence;- membership in a Canadian pension plan;- holding directorships of Canadian corporations;- membership in Canadian partnerships;- frequent visits to Canada for social or business purposes;- burial plot in Canada;- will prepared in Canada;- legal documentation indicating Canadian residence;- filing a Canadian income tax return as a Canadian resident;- ownership of a Canadian vacation property;- active involvement in business activities in Canada;- employment in Canada;- maintenance or storage in Canada of personal belongings including clothing, furniture, family pets, etc.;- obtaining landed immigrant status or appropriate work permits in Canada;- severing substantially all ties with former country of residence; [50] Iacobucci J., writing the judgment of the Supreme Court of Canada in C rown Forest Industries Ltd. v. ... Tax Treaty (the "Convention") reads as follows: Canada and the United States of America, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: Article IV, under the heading "Residence", contains what is considered the tie breaker rules in paragraph number 2, which reads: 2. ...

Suzor-Côté is considered one of the greatest Quebec and Canadian painters and the Musée du Québec has at least four paintings dating back before 1900, including one from 1890 and another from 1892; the Musée des Beaux Arts de Montréal has five paintings from before 1900, including one from 1892, and the National Gallery of Canada has three from before 1900; 19.            ... The Tax Court of Canada cannot expand that right and is bound by its own decisions and decisions of higher Courts that have restricted its application.... [12]          The question of the time period prescribed by section 169 of the Act was also considered by the Honourable Judge Christie in MacDonell v. ... Having considered the question, I have come to the conclusion that, in tax matters where the accuracy of assessments is at issue, the procedure, at least at the Tax Review Board, should not be so strict as to prevent any of the parties from raising at the hearing of the appeal new points of law or fact which are directly related to the final determination with respect to the assessment in dispute. ...

MacVicar that such advances, loans or payments were to be considered as enforceable loans under which Mr. ... The Judge reached this conclusion based upon the view that only those household expenses which could be considered as “vital household expenses” were beyond the reach of subsection 160(1). ... She claimed that such household expenses, considered as “vital household expenses” or “family support expenses” were beyond the reach of subsection 160(1) of the Act. ...

Therefore, only the Appellant’s 2012 and 2013 appeals remain to be considered. ... The Appellant also argues that he made other substantial payments in 2012 which should be considered as support payments and included in “ A ” in the formula. ... As such, they cannot be considered for the purposes of paragraph 60(b) of the Act. ...

A pilot is considered Disabled if either Air Canada’s medical department or Transport Canada determines that, for medical reasons, the pilot is unfit to fly. 5.       ... In order for an individual to be considered Disabled, the Air Canada medical specialists must determine that the individual is unfit to fly for medical reasons. ... The Appellant is simply considered to be on leave. 5.       Benefits under the Plan cease as soon as the Appellant is no longer an employee of Air Canada. 6.       ...