Sentences with phrase «carrying on business»

This policy applies to personal customers, including individuals carrying on business alone or in partnership with other individuals.
(b) prescribing the forms to be used in carrying on the business of a mortgage broker or by persons dealing with mortgage brokers;
if, in the opinion of the registrar, the person was or is carrying on business as a mortgage broker or submortgage broker without being registered as required by this Act.
Carrying on Business: Impact on Pension Claims 10.
Onofrio Ferlisi, for the respondent CIBC Mortgages Inc. previously carrying on business as 3877337 Canada Inc..
In making the assessment of damages for breach of contract, the Supreme Court has effectively said that it is not a question of considering how the defendant would have actually conducted its business, and determining what method of actually carrying on its business would have been most profitable.
The goods were insured by the respondent, Continental Casualty Company carrying on business as CNA Canada, under a policy of marine insurance in favour of the appellant.
The respondent, CIBC Mortgages Inc., previously carrying on business as 3877337 Canada Inc. («387»), is a mortgage broker that arranges mortgages for clients with financial institutions.
Carrying on Business — Adopted Employment Contracts Part 6: Business Transfers, TUPE and Pensions 13.
Caribou retained a company carrying on business as Advance Cabling Systems (ACS) to supply material and...
Harish Bhasin, carrying on business as Bhasin & Associates v. Larry Hrynew, et al. (Alta.
The first question asks whether the user the user is either crown counsel, defence counsel carrying on business as a sole practitioner or in a law firm, partnership, law clerk, judge, paralegal, justice of the peace, or a librarian.
Clients may be companies carrying on business in Ontario, elsewhere in Canada, or outside of Canada.
The new anti-SPAM and anti-spyware legislation (Bill C - 28) will have significant implications for entities carrying on business in Canada and for entities doing business with Canadians.
Partnership Disputes Partnership is a relationship between persons carrying on a business in common with a view to profit, which is not a corporation.
On the motion, the Plaintiff alleged that because the products of some of the Defendants were advertised, marketed, and distributed by third party retailers in Ontario, the Defendants were carrying on business in Ontario, such that Ontario had presumptive jurisdiction.
On appeal, the Court of Appeal agreed with the motion judge's reasons, stating that: as set out by the Supreme Court of Canada in Club Resorts Ltd. v. Van Breda, 2012 SCC 17 (CanLII), the Courts must be cautious when considering whether an entity is carrying on business in the jurisdiction,... Read More
We do not impose withholding taxes on investors and no VAT law ensures that no VAT is charged on services in respects to investment management, administration and marketing services supplied to Funds carrying on business in Cyprus.
And its not a mission critical system that prevents me from carrying on business or compromises client service if its not available for short periods.
This of course causes great difficulty to them in many ways, well before they contemplate carrying on business.
in order to produce a record in readable form, use data storage, information processing or retrieval devices or systems that are normally used in carrying on business in the place; and
Meeking v. Cash Store Inc. et al, 2013 MBCA 81 (35608) The Cash Store, and its subsidiary, 1152919 Alberta Ltd., carrying on business as Instaloans, offered short - term loans and other financial services as an alternative to traditional lending institutions.
The Respondents are companies and individuals residing in Canada or carrying on business in Canada, along with two Panamanian companies.
Together they seek $ 400 million in damages from the Appellants (individuals and companies residing in and / or carrying on business in Guatemala) for conspiracy to commit tortious acts, breach of fiduciary duties, fraud and abuse of process, and unjust enrichment.
o Andrew Massey, et al. v. Derek Fleming SCC # 36905 o Dean Leigh Bassett v. Erin Maureen Magee SCC # 36884 o Kevin Karl Morrill v. Nadine Nicole Morrill SCC # 37095 o James Chadwick Rankin, carrying on business as Rankin's Garage & Sales v. J.J. by his Litigation Guardian, J.A.J., et al..
The Queen (2016 FCA 186) dealt with the issue of whether a taxpayer, carrying on a business of speculating on foreign exchange currency options, was entitled to claim an unrealized loss in relation to changes in value of the options in which it dealt.
In considering whether the hotel operator was properly served, Justice Healey considered the three - part test to determine whether a corporation is carrying on business in Ontario: (i) has the corporation carried on business in the jurisdiction for a sufficiently substantial period of time; (ii)... Read More
[1] The Attorney General of Canada («AG») seeks an injunction preventing the respondent Madeleine Rundle, carrying on business as Nec Plus Ultra («Rundle»), from continuing to use copies of the Public Service Commission's («PSC») Second Language (French) Evaluation Tests («SLE») to prepare her students for the SLE test.
With respect to ii), whether Cliffs was carrying on business in Ontario, Cliffs argued that it did not carry on any business in Canada and had no presence in Canada.
carrying on business in Ontario requires some form of actual, not only virtual, presence in Ontario, such as maintaining an office or regularly visiting the territory of the particular jurisdiction.
These measures, which the government wants to take effect in 2018, will dramatically impact lawyers and our clients carrying on business in professional and private corporations.
Carrying on a business through a corporation, rather than personally, can present opportunities for potential tax savings, including:
Many people consider corporations to be more credible than an individual carrying on business under their own name.
By carrying on business through a corporation, the corporation's owners can avoid potential liabilities that they would incur by carrying on business directly.
This is one of the main benefits of carrying on business through a corporation.
Approval is also required by any person with a place of business in Great Britain carrying on business here with a name that includes that specified expression or word.
Equustek sued for trademark infringement and unlawful appropriation of trade secrets, and obtained injunctions prohibiting the defendants from carrying on their business.
Linklaters is the business name for an international legal practice carried on by Linklaters LLP, its affiliated firms and other entities carrying on business under or including the name Linklaters or under joint venture or collaboration arrangements in association with Linklaters LLP (together «Linklaters»).
(Consumer Law; Sale of Goods; Hire Purchase Act 1964; title to goods; protection of private purchasers; meaning of «carrying on a business;» single commercial venture; bona fide purchaser without notice)
Tackling climate change will not be successful by selecting certain technologies whilst carrying on a business - as - usual approach to fossil fuel extraction and high - carbon lifestyles.
In compliance with the Bank Act Support Orders and Support Provisions (Banks and Authorized Foreign Banks) Regulations and the Trust and Loan Companies Act Support Orders and Support Provisions (Trust and Loan Companies) Regulations, the following offices have been designated by The Toronto - Dominion Bank, The Canada Trust Company, TD Mortgage Corporation and TD Pacific Mortgage Corporation, all carrying on business as TD Canada Trust, for the service of enforcement notices in respect of the provinces noted below.
To qualify as farm property the land must have real or immovable property and eligible capital property used in the course of carrying on the business of farming in Canada.
You may have GST obligations and entitlements if you subdivide and sell land with the intention of profit and in the course of carrying on a business or as a business or commercial transaction.
However, any profit may be treated as ordinary income if there was an intention of profit and the transaction was entered into in the course of carrying on a business or as a business or commercial transaction.
you entered into the transaction, and the profit was made, in the course of carrying on a business or carrying out a business operation or commercial transaction.
Companies that have low levels of business activity or who do not carry on active business will trade on the NEX board, while companies that are actively carrying on business will remain with the main TSX Venture Exchange stock list.
Whether this card is right for you will depend on your business and how much of a balance you think you'll be carrying on your business credit card.
«The CRA's view is that the writing of a covered call option, whereby a registered plan sells a call option in respect of an underlying property which it already owns, does not result, in and of itself, in the registered plan being considered to be carrying on a business.
«In the next year or two we expect there to be a case that goes to court and we'll know whether carrying on a business in your TFSA means trading securities actively.
If your organization is a proprietorship, a partnership, or a corporation carrying on business in Canada, you may qualify for a cash payment and / or credit against taxes payable.
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