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Results 9731 - 9740 of 49222 for considered
FCTD
Macklai v. Canada Revenue Agency, 2010 FC 528
No. 1717, this Court considered an application for judicial review in connection with a decision of a CRA manager rejecting the applicant’s application for preferred status, a designation under the staffing program. ... It, in part, provides: 2.1 To be considered for appointment, individuals with Preferred Status must meet the minimum requirements of the position to be filled including requirements for education, official languages and security. 2.2 In order to maximize permanent placement opportunities for individuals with Preferred Status, Authorized Persons, with the assistance of Human Resources, are responsible for ensuring that individuals with Preferred Status are considered for permanent vacancies prior to initiating staffing with or without selection process. ... In the final decision available under the recourse directive, the Agency advised her that she had been considered for the positions but that she did not meet the minimum requirements. ...
FCTD
Imperial Oil v. Canada, 2007 FC 464
I do not believe that the definition precludes fuel oil used in an internal combustion engine of the compression-ignition type from being considered heating oil in the appropriate circumstance. ... Thus the disputed fuel is heating oil, and is not considered to be diesel fuel for the purposes of the Act. ... The disputed fuel is considered to be heating oil and not subject to tax. ...
FCTD
Zen v. Canada (National Revenue), 2008 FC 371
Sherman's letter of August 11, 2005, is to be considered the response?). ... [45] Having considered the history of the file, the Court is not satisfied that Mr. ... [53] Accordingly, and having carefully considered all of the circumstances of this case, including the nature of the right at issue, the Court finds that the extension should not be granted. ...
FCTD
Gill v. Canada, 2008 FC 185
[20] The defendant submits that, when the impugned legislation is considered in the larger retirement planning context, there is no difference in treatment between the plaintiffs and any other Canadian. ... (c) Any ameliorative purpose or effect of the impugned legislation [36] The third contextual factor to be considered is the ameliorative purpose or effect of the impugned legislation ... (d) The nature of the interest affected [39] The final contextual factor to be considered is the nature of the interest affected. ...
FCTD
Transport Desgagnés inc. v. Canada (Attorney General), 2015 FC 1330
To determine whether a claim was similar, the economist considered the type of vessel in question in the claim, the market in which it was being operated, the type of services rendered using the vessel, and the competing operators, if any. ... Baker, at para. 35, that “[p]roper statutory interpretation principles therefore require that all evidence of legislative intent be considered, provided that it is relevant and reliable.” ... Contrary to what the applicants claim, whether the remission would have been granted under the old policy is a purely hypothetical question, and the Minister did not, as was previously the case, have to consider the so-called precedent set by Algoma because the precedents are no longer considered under the Order. ...
FCTD
Price v. Canada (National Revenue), 2016 FC 906
Respondent [22] The Respondent says that the CRA properly considered the Applicant’s submissions, including the documentation provided. ... The CRA could not have considered the documentation provided as its own notes fail to recognize that this documentation as provided to CRA. ... I have carefully considered the facts and specific circumstances of the case and have concluded that partial relief will be approved in this situation. ...
SCC
Minister of National Revenue v. Saskatchewan Co-operative Wheat Producers Ltd., [1930] SCR 402
If, therefore, the reserves assessed in this case could properly be considered as assessable income of the Association, if no question of agency were involved, they can still be considered as income and the tax thereon a claim which the growers have authorized the Association to pay. ... What is considered to be a profit or gain arising from a trade or business has been discussed in numerous cases. ... [Page 411] On the argument numerous cases were cited to us for the purpose of shewing when a company’s surplus would be considered “profits or gains of a trade or business” and when it would not. ...
SCC
Francis v. The Queen, [1956] SCR 618
But goods in bales or other large packages unusual among Indians shall not be considered as goods belonging bona fide to Indians". ... But Goods in Bales or other large Packages unusual among Indians shall not be considered as Goods belonging bona fide to Indians. ...
SCC
Royal Trust Company et al. v. Minister of National Revenue, [1968] SCR 505
II, c. 29,—the aggregate value of the property passing on the death of the deceased, the Minister included the property mentioned above which he considered as property coming within that description. ... The donation to be made by me to THE ROYAL TRUST COMPANY for the benefit of my said daughter AGNES HENRY WILSON, shall be considered as a payment to my daughter in advance on account of her share in my estate & in the division of my estate the TRUST PROPERTY mentioned in said Deed, or the securities representing the same at the time of my death, shall be considered as of the value of FIFTY THOUSAND DOLLARS. ... M.N.R. [6] and Wanklyn and others v: M.N:R. [7], to which we were referred by appellants, differ, fundamentally and in more than one way, from the one here considered. ...
FCA
Deputy Canada (Minister of National Revenue) v. Yves Ponroy Canada, docket A-97-98
A copy of the reasons should be filed in each of the appeal files and when so filed shall be considered to be the disposition of the appeal in that file. ... This statutory procedure indicates that Parliament contemplated that in such appeals, issues of fact or policy that may not be of particular interest to the appellant and the respondent, but are of interest to someone else, may be presented to the CITT, and if presented must be considered. [35] The existence of a privative clause, the object of the legislation, and the nature of the decision under appeal must also be considered. ... In each of the four appeals, evidence was presented to the CITT that the products were so used, and the CITT so concluded. [43] Having considered carefully the arguments of the Crown and the authorities cited, I have been unable to detect any basis for finding the CITT"s interpretation of "medicament" to be unreasonable. ...