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There is little direct guidance there, when consideration is being given to the nature of the transaction or dealing itself. ... In my view his employment was insurable employment. [40] Perhaps it was a case of his being misunderstood by the officials involved and I am not suggesting in any way that he should benefit from any special consideration on account of his impairment, but I do think that it is unfortunate that a person with an impairment such as he has, has had to go so far and for so long to obtain the benefits to which he is clearly entitled. ...

Chaque livreur doit porter son uniforme au complet soit le chandail, la casquette et si nécessaire, le manteau durant le travail, sans aucune considérations. 7. ... The learned Judge concluded: "Taking all the evidence into consideration---- I am satisfied the contract between them was one of service. ...

On behalf of the appellant stress was also laid on the admitted fact that the consideration flowing from Orchan represented fair market value. ... " (underlining by the undersigned) From these cases parties are not dealing at arm's length when the predominant consideration or the overall interest or the method used amount to a process that is not typical of what might be expected of parties that are dealing with each other at arm's length. ...

It reads: 69(2) Where a taxpayer carrying on business in Canada has paid or agreed to pay, to a non-resident person with whom he was not dealing at arm's length as price, rental, royalty or other payment for or for the use or reproduction of any property, or as consideration for the carriage of goods or passengers or for other services, an amount greater than the amount (in this subsection referred to as "the reasonable amount") that would have been reasonable in the circumstances if the non-resident person and the taxpayer had been dealing at arm's length, the reasonable amount shall, for the purpose of computing the taxpayer's income from the business, be deemed to have been the amount that was paid or is payable therefor. ... Counsel relied on the general rule governing amendments as stated by the Federal Court of Appeal in Canderel [3] as follows:... while it is impossible to enumerate all the factors that a judge must take into consideration in determining whether it is just, in a given case, to authorize an amendment, the general rule is that an amendment should be allowed at any stage of an action for the purpose of determining the real questions in controversy between the parties. ...

But I do not consider these points of great value in the consideration of the total picture of the events that are disputed. ... Currently in Singleton (T.C.C. supra) at page 2878 thereof, Judge Bowman rejects the "sham" basis and turns to a consideration of the series of transactions. ...

Donnelly, 97 DTC 5499, Robertson, J.A. said: Any doubt as to whether the taxpayer's chief source of income is farming is resolved once consideration is given to the element of profitability. ... Assumptions: 7 o) during 1990, the Appellant disposed of an option (the "Option") to purchase a condominium unit located at 60 Chateau Drive, Penticton, for $4,000; p) the Appellant had previously acquired the Option from the owner of the property at 60 Chateau Drive for no consideration; q) the Appellant acquired the Option with the intention of purchasing and reselling 60 Chateau Drive at a profit; r) the Appellant did not report the disposition of the Option or the profit he received therefrom on his 1990 T1 income tax return; s) in failing to report his gain on the disposition of the Option, the Appellant knowingly, or in circumstances amounting to gross negligence made false statements or omissions in filing his return of income for his 1990 taxation year; Issue 8(d): Exhibit A-2 contains two offers to purchase dated September 24, 1990. ...

The rest of the definition is irrelevant to this appeal. [6] Subsection 50(1) reads: For the purposes of this subdivision, where (a) a debt owing to a taxpayer at the end of a taxation year (other than a debt owing to the taxpayer in respect of the disposition of personal-use property) is established by the taxpayer to have become a bad debt in the year, or (b) a share (other than a share received by a taxpayer as consideration in respect of the disposition of personal-use property) of the capital stock of a corporation is owned by the taxpayer at the end of a taxation year and (i) the corporation has during the year become a bankrupt (within the meaning of subsection 128(3), (ii) the corporation is a corporation referred to in section 6 of the Winding-up Act, that is insolvent (within the meaning of that Act) and in respect of which a winding-up order under that Act has been made in the year, or (iii) at the end of the year, (A) the corporation is insolvent, (B) neither the corporation nor a corporation controlled by it carries on business, (C) the fair market value of the share is nil, and (D) it is reasonable to expect that the corporation will be dissolved or wound up and will not commence to carry on business and the taxpayer elects in the taxpayer's return of income for the year to have this subsection apply in respect of the debt or the share, as the case may be, the taxpayer shall be deemed to have disposed of the debt or the share, as the case may be, at the end of the year for proceeds equal to nil and to have reacquired it immediately after the end of the year at a cost equal to nil. [7] Under subparagraph 40(2)(g)(ii) a taxpayer's loss from the disposition of a debt or other right to receive an amount is nil unless the debt or right was acquired for the purpose of gaining or producing income from a business. [8] From the foregoing it is apparent that the following conditions must prevail for the appellant to succeed: (a) There must be a debt owing to the appellant by Chez Lucille (1993) Ltd. ... (ii) a loss from the disposition of a debt or other right to receive an amount, unless the debt or right, as the case may be, was acquired by the taxpayer for the purpose of gaining or producing income from a business or property (other than exempt income) or as consideration for the disposition of capital property to a person with whom the taxpayer was dealing at arm's length.... is nil. ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...

The tax savings, the interest payable on a line of credit and the $500.00 cash paid at the time of the offer are then taken into consideration to establish the positive cash flow for the period. ... Taking into consideration the facts that the Appellant had no particular training or experience in real estate, that he had let others manage the property until 1994 and that losses had been claimed year after year from the very beginning, the Respondent's representative concludes that the Appellant had no reasonable expectation of profit in 1997 and that the losses claimed, namely, the rental loss and the terminal loss, should therefore be disallowed in their entirety. [30]The Respondent's representative is relying more specifically on Moldowan v. ...

A decision by this Court that he was in insurable employment could result in two opposing conclusions with respect to the same facts under judicial review before the Federal Court of Appeal. [26]          This potentially absurd result highlights the confused and confusing litter of ill-conceived and ill-placed statutory provisions. [27]          The foregoing sets the scene for consideration of Appellant's submission that this Court cannot consider the matters before it for two periods above described. ... It was, only upon close consideration of the Court's powers, after an intense effort to martial the relevant facts, that I concluded I would be unable to adjudicate on this matter. [11] [36]          In this regard, there is useful comment on the doctrine of election in Carswell's Words & Phrases, Volume 3 at pages 3-640 to 642 inclusive. ...