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I agree with the learned trial judge that a clear and unequivocal positive act implementing a change of intention would be necessary to change the character of the land in question from a trading asset to a capital asset — and that on the facts here present, there was no evidence of such a positive or overt act. ... M.N.R., [1984] C.T.C. 2005; 84 D.T.C. 1752 where it was said that acceptance by the Minister of expenses incurred in connection with the use of land as a “restricted farming loss” amounted to an admission that the land in question was being used as a capital asset in a business. ...

The Queen, [1980] C.T.C. 57, 80 D.T.C. 6009, dealing with exchange rates, Addy, J. stated at pages 59-60 (D.T.C. 6011): The word “ payable” does not normally mean “paid”. ... M.N.R., [1990] 2 C.T.C. 2005, 90 D.T.C. 1499 in the Tax Court dealing with monthly alimentary payments to be made by the husband to the wife to be set off against $20,000 which she owed him for his interest in the matrimonial home which monthly payments he sought to deduct from his income and were added to hers, the agreement having been ratified in Court, it was held that this did not constitute payment within the meaning of the Income Tax Act. ...

An application for judicial review is not an appeal (Paiani v Canada (Minister of Citizenship and Immigration), 2005 FC 514 at para 1). [27] There is therefore no doubt that, in its judicial review to determine the reasonableness and legality of the Decision, the Court cannot examine Ms. ... DATED: December 28, 2023 APPEARANCES: Janie Grandmont FOR THE APPLICANT ON HER OWN BEHALF Samantha Jackmino FOR THE RESPONDENT SOLICITORS OF RECORD: Attorney General of Canada Montréal, Quebec FOR THE RESPONDENT   ...