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The consideration is recorded at $58,000. At the time the amount required to pay out the bank’s mortgage was approximately $58,900 ...

  [4]      The only issue for consideration by the Court is the matter of costs ...

The rules and applicable legislation mandate no particular circumstances or considerations applicable where full disclosure is requested ...

  [8]      As is clear from the transcript, this decision was not made without consideration of possible alternative approaches to Mr. ...

Users must take the costs of repairing a car before it is resold, and the seller's profit, into consideration, and the FMV of an automobile is, in fact, the selling price, not the price that a dealer will pay ...

In so assessing the Appellant, the Minister made the following assumptions of fact:   (a)        the Appellant and his Spouse were married in 1971;   (b)        the Appellant received interest income, dividend income and capital gains from various investment accounts;   (c)        the investment accounts were in the Appellant’s name only;   (d)        prior to the taxation years in issue, the Spouse had minimal income or no income;   (e)        the capital for the investment accounts was provided by the Appellant;   (f)         the Spouse did not invest any of her money in the investment accounts; and   (g)        the Appellant transferred part of the investment accounts for the benefit of his Spouse for no consideration. ...

In light of the rather dismissive approach by the government to the appellant’s claim, I would suggest that the Crown give consideration to exercising their discretion to waive the interest on the assessment, if there is any owing. ...

Consideration on application   (2) In considering an application under subsection (1), the Court may consider the extent to which the appeal is likely to affect any other appeal of the party who instituted the appeal or relates to an issue that is common to a group or class of persons.   ...

Among the relevant factors that have been taken into consideration, the following are worth mentioning:   (a)               The ex-husband was seeing another woman without telling the Appellant; this was confirmed by Ms.  ...

“improvement”   “improvement”, in respect of property of a person, means any property or service supplied to, or goods imported by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the goods is, or would be if the person were a taxpayer under the Income Tax Act, included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that Act;   “real property”   “real property” includes   (a)                 in respect of property in the Province of Quebec, immovable property and every lease thereof,   (b)                in respect of property in any other place in Canada, messuages, lands and tenements of every nature and description and every estate or interest in real property, whether legal or equitable, and   (c)                 a mobile home, a floating home and any leasehold or proprietary interest therein;   “capital property”   “capital property”, in respect of a person, means property that is, or would be if the person were a taxpayer under the Income Tax Act, capital property of the person within the meaning of that Act, other than property described in Class 12, 14 or 44 of Schedule II to the Income Tax Regulations ...