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He or she would also consider whether the person claiming to be in business has gone about it in an orderly, businesslike way and in the way that a business person would normally be expected to do. [6] This leads to a further consideration — that of reasonableness. ...

.; [admitted with an explanation] (g)         the $67,000 claim that Gestion Sarck Inc. had was transferred to the appellant on July 16, 1993, at fair market value without the appellant being able to prove that any consideration was provided; [admitted] (h)         on July 16, 1993, when the claim was transferred, Gestion Sarck Inc. was liable to the Minister for taxes; [admitted] (i)          on May 16, 1996, Gestion Sarck Inc. owed the Minister $10,664.83 in unpaid taxes for the fiscal years ending on December 31, 1988, December 31, 1989, December 31, 1990, and December 31, 1991:             (i)          federal tax                                 $3,616.54             (ii)         interest                                      $6,178.27             (iii)        penalties                                       $870.02 Facts in evidence [8]      The appellant argued that he was never paid the $67,000. ...

I have no difficulty in finding that the Appellant made the loan for the purpose of assisting her daughter and family and her primary consideration was her family. ...

I would like to think that the doubt raised by the Appellants in argument that they might be denied benefits under paragraph 3(2)(c) of the Unemployment Insurance Act would be such a remote possibility so as to not be a material factor in anyone’s consideration. [12] On the basis of what I have heard, I have to dismiss the appeals and hold that the Appellants were engaged in insurable employment by Brohn Developments Inc. during the relevant period from January 1, 1993 to December 6, 1996. ...

  [8]              After careful consideration of the evidence, I find that the Appellant worked from May 18, 2008 to September 29, 2008, 40 hours per week, for insurable earnings of $600 per week, plus board and lodging valued at $450 per week, for a total of $1050 per week ...

Michaud are based on considerations of fairness. It is submitted that the Canada Revenue Agency (the “CRA”) invited Mr. ...

Canada, [1992] 1 S.C.R. 877 at pages 899-900:   In the context of the exemption from taxation in the Indian Act, there are three important considerations: the purpose of the exemption; the character of the property in question; and the incidence of taxation upon that property. ...

This leads to a further consideration- that of reasonableness. The reasonableness of expenditures is dealt with specifically in section 67 of the Income Tax Act, but it does not exist in a watertight compartment. ...

The total consideration received by the Appellant for the 1,900,000 shares was $1.00; 7)       The Agreement also contained the following clause: 12.        ...

[15]     In consideration of question number one it should be noted that the expression "housing unit" is not defined in the Act. ...