Sentences with phrase «de minimis if»

Not exact matches

For example, if you have a special dining room for executives and no dining room (or no similar dining room) for other employees, you can't claim that the executive dining room was de minimis.

Unlike the rules that apply in the UK, a business that makes supplies in a country other than where it is established may have to account for VAT in that country even if it has only $ 1 of turnover; there are no de minimis limits.

In the case of a taxable bond, if the OID is less than one - fourth of one percent (1/4 %) of the principal amount of the bond multiplied by the number of full years until the bond's maturity, the OID is treated as de minimis and is ignored.

If the market discount is below a certain «de minimis» amount, it is treated as zero.

Under the de minimis rule, if a bond is purchased with a small amount of market discount — an amount less than 0.25 percent of the face value of a bond times the number of complete years between the bond's acquisition date and its maturity date — the market discount is considered to be zero.

Even if a trader does not meet Interactive Brokers» minimum trading requirement, the monthly fee is so low that it is possible that a buy and hold investor could benefit from the de minimis trade fees.

You will only be asked to do this if you have more than 15 % equity in your property (banks have traditionally not lent money in excess of 85 % of the property's value), if the amount being released was above a de minimis value (i.e. your IP usually wouldn't expect you to remortgage to release less than # 5,000) and if your IP believes you can afford the repayments (see IVA Remortgage).

WASHINGTON, DC -»... provides the Secretary of Agriculture with the authority to determine that animal dealers and exhibitors are not required to obtain a license under the Act and regulations if the size of the business conducting AWA - related activities is determined to be de minimis by the Secretary.»

If you actually look at the change in Net Flux of Carbon to the Atmosphere from Land - Use Changes between 1900 and 1950, it is de minimis.

That's because, if he had, it's at least plausible the judge would have used some version of: a connection is «substantial» if it's «material» which means «if it falls outside the de minimis range», because that's where one is likely to wrongly go if one is going to err and is a lawyer who practised in common law Canada between 1997 and 2007 even if mostly on the criminal side.

If on private land you are trespassing and engaged in de minimis damaging of signs since some effort goes into placing them and are probably guilty of a petty offense or two of criminal mischief and trespassing.

If the consumer is not mislead because she has full, proper information of the de minimis costs required to claim the prize, there seems to be no need to extend the protection.

In short, the High Court found that the commercial practices would only be acceptable «if the payment required was de minimis (such as the purchase of a stamp or the cost of an ordinary telephone call), no part of which would benefit the trader concerned, and if that payment were de minimis compared with the value of the prize won» (account rendered by the CJEU in C - 428 / 11 at para 19, emphasis added).

That wording does not allow for any exception, meaning that it is evident that the expression «incur a cost» does not allow the consumer to bear the slightest cost, even if it is de minimis compared with the value of the prize or a cost which would not procure any advantage for the trader, such as the cost of a stamp.

47 Equally, that objective would not be achieved if traders were allowed to impose on the consumer costs which are «de minimis» compared with the value of the prize.

34 In addition, given the absolute nature of the prohibition on imposing any cost, the offer of a number of options can not eliminate the unfair character of the practice if any of the proposed options were to require the consumer to bear a cost, even a de minimis cost compared with the value of the prize.

A natural parent's consent is not required if the parent failed «without justifiable cause to provide more than de minimis contact with the children for at least a year immediately preceding the filing of the adoption petitions.»

The casing could only be seen on close inspection and no motorist would have been misled about the true nature of the sign, accordingly even if the casing had been part of the sign the transgression from the regulations would be regarded as de minimis.

If we say that a necessary cause was de minimis cause, we're saying (somehow) that whatever injury that cause has been found to have caused did not alter the injured person's «original position» in any legally material way.

They posited a distinction between «material contribution» in the material contribution test and the phrase «materially contributed», with the latter but not the former being defined by Athey «s «[a] contributing factor is material if it falls outside the de minimis range».

It seems to me that if the causal «contribution» of some causal act to the plaintiff's injury is so minor as to be de minimis (trivial) that is a damages question, not an causation of injury question.

A contributing factor is material if it falls outside the de minimis range: Bonnington Castings, Ltd. v. Wardlaw, supra; see also R. v. Pinske 1988 CanLII 3118 (BC CA), (1988), 30 B.C.L.R. (2d) 114 (B.C.C.A.), aff'd 1989 CanLII 47 (SCC), [1989] 2 S.C.R. 979.

That's explicitly clear in paras. 87 - 88 of Walker Estate even if the Court used Athey «s de minimis threshold to explain what was a sufficient enough causal connection.

I would like it if you developed your argument that de minimis is a damages issue, not a causation issue, more fully.

«A contributing factor is material if it falls outside the de minimis range» (see Athey v. Leonati, 1996 CanLII 183 (SCC), [1996] 3 S.C.R. 458, at para. 15).

If you are going to do the «grunt work» on your own, I would recommend reading up on the repair regulations, especially the de minimis election.

Sec. 1.263 (a)-5 (a)(6) required disregarded entities to capitalize start up costs if they exceed de minimis ($ 5k).

For example, as some commenters noted, the cash to close amount could increase above the de minimis exemption if a consumer requests a smaller principal loan amount before consummation in exchange for making a larger down payment.