Search - convention
Results 1211 - 1220 of 1283 for convention
T Rev B decision
Charles L Braive v. Minister of National Revenue, [1981] CTC 2790, 81 DTC 748
. $3,281.20 T-4 G 2nd Assistant Director: aurait été régi par une convention collective, selon employeur Canadian Broadcasting Corp. $4,110.00 (T-4) T-4 H $27.50 (T-4A) T-4A contrat écrit: decision d’un juge-arbitre Concordia University $50.00 T-4A I Lettre en date du The Group Prod. ...
TCC
1229-1605 Québec Inc. v. R., [1998] 3 CTC 2175, 98 DTC 1349
Couture, who was inexperienced in matters of organization and travel sales in general, spent all his available time learning and finding out about the rules, bases, conventions and principles that would enable him to manage the operations well enough to maximize the return on his investment. ...
T Rev B decision
Philippe Ewart v. Minister of National Revenue, [1978] CTC 2315, 78 DTC 1221
In addition to manufacturing the prototype, other work was done: advertising, marketing, translating documents into French and preparing for the convention of circulation managers of various newspapers, which was to be held in August 1970 in Sherbrooke. ...
FCTD
Adelberg v. Canada, 2023 FC 252
Droit du fonctionnaire 208 (1) Sous réserve des paragraphes (2) à (7), le fonctionnaire a le droit de présenter un grief individuel lorsqu’il s’estime lésé a) par l’interprétation ou l’application à son égard: (i) soit de toute disposition d’une loi ou d’un règlement, ou de toute directive ou de tout autre document de l’employeur concernant les conditions d’emploi, (ii) soit de toute disposition d’une convention collective ou d’une décision arbitrale; b) par suite de tout fait portant atteinte à ses conditions d’emploi. [12] In Hudson v Canada, 2022 FC 694 [Hudson], I granted the defendant’s motion to strike the statement of claim without leave to amend on the ground that the plaintiffs’ claims were barred by s 236 of the FPSLRA. ...
TCC
Payette v. M.N.R., 2023 TCC 9
Pour les motifs qui suivent, je conclus que l’appelante et la Fédération avaient l’intention subjective de conclure un contrat de service (contrat d’entreprise) et non pas un contrat de travail (contrat d’emploi). [30] La clause 4.4 du contrat prévoit que le représentant hypothécaire doit assumer tous les coûts, dépenses ou frais reliés à l’exécution de son contrat de service alors que la clause 6.1 précise qu’aucun lien de subordination n’est créé entre la Fédération et le représentant du fait de la présente convention. ...
TCC
Waxman v. R., [1997] 2 CTC 2804
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 research 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(1)(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.] ...
TCC
Fournier Giguère v. The King, 2022 TCC 132
Heeb adhere to the required statistical conventions. [27] This expert concluded with certainty that it is not possible to determine, on the basis of the tests and analyses carried out by Dr. ...
TCC
Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure), aff'd 2008 FCA 128
[53] Subsection 143.2(13) states: Information located outside Canada − For the purpose of this section, where it can reasonably be considered that information relating to indebtedness that relates to a taxpayer's expenditure is available outside Canada and the Minister is not satisfied that the unpaid principal of the indebtedness is not a limited-recourse amount, the unpaid principal of the indebtedness relating to the taxpayer's expenditure is deemed to be a limited-recourse amount relating to the expenditure unless (a) the information is provided to the Minister; or (b) the information is located in a country with which the Government of Canada has entered into a tax convention or agreement that has the force of law in Canada and includes a provision under which the Minister can obtain the information. [54] Simply put, subsection 143.2(13) deems an amount to be limited-recourse debt when relevant information is located outside Canada and is either not available or not provided to the Minister. ...
TCC
Bérubé v. The King, 2023 TCC 12, aff'd 2025 CAF 112
Heeb, adhere to the required statistical conventions. [30] This expert, Dr. ...
TCC
D'Auteuil v. The King, 2023 TCC 3, aff'd 2025 CAF 112
Heeb, adhere to the required statistical conventions. [33] This expert, Dr. ...