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Singh, a director of the appellant company, in the amount of $986.15; and, lastly, with a disallowed input tax credit in the amount of $27.80. [3]      As set out in subparagraph 5(b) of the Reply to the Notice of Appeal, at issue therefore is whether the increased consideration of the supplies sold by the appellant company during the period at issue is taxable, which represents an additional $5,430.76 payable by the appellant company. ...

The Minister in fact quickly becomes aware of the scheme and takes another look at the file. [14]          The exercise frequently gives rise to a reassessment, thus forcing the support recipient to return to the Superior Court in order to make up for the shortfall arising from the reassessment. [15]          The Tax Court of Canada has no jurisdiction to interfere in the support amount determination process; essentially, it must decide whether the agreement meets and complies with the prescribed requirements for deductibility or taxability. [16]          Unfortunately, the effect of a decision of this Court is often to alter the parameters taken into consideration by the Superior Court, the only court having full jurisdiction to set, vary or cancel support. [17]          In the case at bar, the lawyers for the support payer no doubt wanted to give their approval to the agreement in the conviction that the amounts paid would be deductible. ...

Once again, as far as the courier and fax charges, he has no details before him pertaining to these charges and, therefore, in the absence of any proof as to those costs, I should not allow them. [11]     On consideration, I will allow for 500 photocopies but at 20 cents per page for a total of $100.00. ...

Canada [2] set out the considerations in making a determination whether it is ‘just and equitable’ to grant an extension of time. ...

Travel: 70% of $6,790.92, the amount claimed by the Appellant in her 2005 income tax return;   [4]               The only issues then remaining for the Court’s consideration were the Appellant’s entitlement to the amounts claimed in her 2004 and 2005 income tax returns in respect of Office Expenses and Business Use of Home ...

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. ...

As explained to the Appellant at the hearing, this Court has no discretion to interpret that provision “equitably” out of consideration for the Appellant’s or his wife’s health problems, however serious they may be. ...

  [10]          For this purpose, care and upbringing require consideration of the factors listed in Regulation 6302 which include, amongst other things, health and hygiene, guidance and companionship, arranging school and other activities, and supervision of daily needs and activities ...

Such an order is, absent settlement offer considerations that do not apply today, an extraordinary remedy for particularly unpleasant behaviour ...

An extensive listing of considerations is set out in Molodowich v. Penttinen, 17 R.F.L. (2d) 376, [1980] O.J. ...