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Results 1161 - 1170 of 1283 for convention
TCC

Indusol Industrial Control Ltd. v. The Queen, 2020 TCC 103

Additionally, since the different organizations used different naming conventions, datums and units of measurement, the data needed to be reconciled in the DIS. [74]   Mr. van Eijle testified that a lot of work was done on the backup system, however it is unclear exactly what work was done and whether the work involved any technological uncertainty. ... Furthermore, the need to convert different naming conventions, datums and units of measurement cannot be considered a technological uncertainty because the issue most likely could have been resolved using routine engineering or standard procedures. [75]   Therefore, I find that uncertainties raised with respect to the water level information issues are not technological uncertainties within the meaning of the SR&ED criteria. ...
T Rev B decision

Daniel Jacoby v. Minister of National Revenue, [1981] CTC 2935, 81 DTC 824

Moreover, this document appears in circumstances different from those in the cases cited by either the appellant or the respondent. (4) According to civil law and the common law, a written offer which has been signed or initialled by the party to be charged and accepted verbally by the other party, or the acceptance of which can be inferred from the circumstances, becomes a written convention or agreement which binds the parties, without its being necessary for both parties to sign it formally. ... As well, the words “agreement”, “contract” and “arrangement” (in the French version “contrat”, “accord”, “convention”, “entente” and “arrangement”) are used at least in the following sections of the Act: subsections 6(3), 7(1), paragraph 8(1)(d), subsections 16(1), 16(4), 105(1), 227(12), sections 228, 248 and 254, and in regulations 300 and 301, and so on. ...
FCTD

Louis Vuitton Malletier S.A. v. Wang, 2019 FC 1389

The first case to create such an award was determined in 1997 at set [sic] an amount of $6000 to represent a fair approximation of damages. 188.1 A 2007 decision adjusted that amount for inflation to arrive [sic] a nominal award of $7250 per infringing activity. 188.2 … [Footnotes omitted.] [126]   The Court in Ragdoll suggested that the use of a scale does not detract from the compensatory nature of the awarding of damages, no more than damages which are awarded for personal injury, for instance: the scale becomes the standard by convention. [127]   From these principles, the plaintiffs argued initially that they were entitled to the following compensatory damages: Louis Vuitton: $13,938,000; Celine: $442,500; Christian Dior: $2,929,500; Givenchy: $103,500. ... This has become the accepted measure of damages by the judges of this Court, though there have been instances where other amounts have been assessed” (para 3). [133]   In Oakley, the defendants in each action were the same but there were numerous plaintiffs.The Court finds that “it does not seem unfair or unreasonable to approach the question of damages, in the case of judgments in default, from the perspective of a global assessment for which, by convention, a fixed amount is awarded” (para 10). ... Although there may be an element of arbitrariness, that is no different than damages payable for an injury to an eye which are determined by reference to a scale that has become the standard by convention. ...
SCC

Canadian Pacific Ltd. v. A.G. (Can.), [1986] 1 S.C.R. 678.

The collective agreement that governed the labour relations of the employees at the Château Frontenac at the relevant time stipulated that it was agreed that when the organizer of a function such as a convention or a banquet leaves tips to the hotel for distribution, eighty percent (80%) of these tips are to be distributed by the hotel to the employees governed by the collective agreement who have worked during these functions.   4.                 ...
TCC

Sénéchal v. The Queen, 2011 DTC 1357 [at at 1997], 2011 TCC 365 (Informal Procedure)

It stated that, effective February 18, 2002, the provisions of the Convention collective régissant un policier [the police officer collective agreement] would continue to apply, except to the extent that they were specifically amended by this agreement (section 10.1) ...
FCA

Canada v. Spruce Credit Union, 2014 DTC 5079 [at at 7044], 2014 FCA 143

“transaction” « opération »     «  opération  » “transaction”     “transaction” includes an arrangement or event. « opération » Sont assimilés à une opération une convention, un mécanisme ou un événement.     ...
FCA

Vanguard Coatings and Chemicals Ltd. v. The Queen, 88 DTC 6374, [1988] 2 CTC 178 (FCA)

., although the proposal was against the conventional rules of the constitu- tion, those conventions could not be enforced by the courts. ...
EC decision

MNR v. Panther Oil & Grease Manufacturing Co. of Canada Ltd., 61 DTC 1222, [1961] CTC 363 (Ex Ct)

He was made division manager at a convention of the respondent at Fort Worth in Texas in January 1949 by the respondent’s board of directors and has been its division manager for Quebec ever since. ...
TCC

World Corp. v. The Queen, 2003 DTC 951, 2003 TCC 494

To determine the present value of the Commission Receivable, we selected a discount rate with regard to the time-value of money, taking into account the following alternative rates of return available on or about the valuation date: Government of Canada Treasury Bills, 90-day maturity                                                             12.22% Average bond yield on Government of Canada securities:             1-3 years                                                           10.84%             3-5 yeas                                                            10.19%             5-10 years                                                         9.68%             10 years and over                                              9.69%             Corporate bonds (weighted long-             term average yields)                                           10.75%             Chartered bank prime lending rate             for business loans                                               13.5%             Trust company guaranteed investment             certificates, 5 years                                            10.46%             Convention mortgage lending rates,             5 years                                                              12.00% Based on the foregoing, we believe that, on or around the valuation date, an appropriate (risk-free) discount rate to be applied to the Commission Receivable for valuation purposes was in the rate of 10% to 12%. ...
TCC

Waxman v. R., 97 DTC 705, [1997] 2 CTC 2723 (TCC)

For the purposes of the definition “qualified expenditure” in subsection 127(9) of the Act, a prescribed expenditure is (a) an expenditure of a current nature incurred by a taxpayer in respect of (i) the general administration or management of a business, including (A) administrative salary or wages and related benefits in respect of a person whose duties are not all or substantially all directed to the prosecution of scientific re- search and experimental development, except to the extent that such expenditure is described in subsection 2900(2) or (3), (B) a legal or accounting fee, (C) an amount described in any of paragraphs 20(l)(c) to (g) of the Act, (D) an entertainment expense, (E) an advertising or selling expense, (F) a convention expense, (G) a due or fee in respect of membership in a scientific or technical society or organization, and (H) a fine or penalty, or (ii) the maintenance and upkeep of premises, facilities or equipment to the extent that such expenditure is not attributable to the prosecution of scientific research and experimental development, except any such expenditure incurred by a taxpayer who derives all or substantially all of his revenue from the prosecution of scientific research and experimental development or the sale of rights in or arising out of scientific research and experimental development carried on by him; (b) an expenditure of a capital nature incurred by a taxpayer in respect of (i) the acquisition of property, except any such expenditure that was incurred for and was all or substantially all attributable to the prosecution, or to the provision of premises, facilities or equipment for the prosecution, of scientific research and experimental development, (ii) the acquisition of property that is qualified property within the meaning assigned by subsection 127(9) of the Act, or (iii) the acquisition of property that has been used for any purpose whatever before it was acquired by the taxpayer; [My emphasis. ...

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