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She requires the services of a community nurse....she is, in my opinion, completely disabled under any common definition (such as that of welfare-disability program or that of Health and Welfare’s permanent disability program) and as such, until 1992 I never had reason to question that she would also qualify for "disability" consideration in a Revenue Canada sense.... ...

Charman to the appellant for nominal consideration; (e) by means of the two transfers the appellant's spouse transferred to the appellant his one-half interest in the home; (f) at the time the appellant's spouse was liable to pay tax under the Act. ...

The several other transactions are a minor consideration. I make no finding as to whether they were on revenue or capital account. ...

The appellant’s wife contributed valuable consideration, including money, to the acquisition, improvement, maintenance and repair of the properties. 3. ...

That, in addition to consideration of the taxpayer’s whole course of conduct while in possession of the asset, is what in the end generally influences the finding of the Court. ...

In her judgment, in order to arrive at the amount of the support, the Honourable Judge Colas took into consideration the direct and indirect costs related to the maintenance of the children, as established by the appellant in her evidence. ...

I do, however, recognize that the Minister has considerations which could justify the $3,000 which has formed the calculations for the purpose of the reassessment. ...

Additionally, subsection 15(5) provides that in making an alimony order the Court shall take into consideration inter alia" the condition, means, needs and other circumstances of each spouse As to the variation order under section 17, subsection 4 of that section clearly states that the Court” shall satisfy itself” before making such an order" that there has been a change in the condition, means, needs or other circumstances of either former spouse The real meaning of these provisions seems clear. ...

The facts in the cited cases were not similar to those under consideration here. ...

OLSSON: I took the interim judgment though to direct the Minister already make such a determination for a submission back to Your Honour for consideration and that step has been taken by the Appeals Officer. ...