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[T]he construction that gives effect to the whole of the statute, or to the provi sion under consideration, should be adopted in preference to one that renders part thereof meaningless. 2 This holding contrasts with that of Lamarre-Proulx, J.T.C.C. in Craig, supra. 3 See Radage v. ...

The result might well be different if the agent were simply a friend, professing no particular skill, and assisting the Applicant for no consideration. ...

It also appears from various documents and testimony that in his findings of fact, the Trial Judge did not take into consideration that for several months, the managing partner had hidden certain problems from the appellant and had even misappropriated funds in the amount of approximately $155,000.00 in the fall of 1991. ...

In the case of both appellants, the Minister taxed them in 1993 on the basis that they had realized a capital gain of $258,195 on the transfer of two houses to their sons for no consideration. ...

In considering whether granting an extension of time is in the interests of justice, the principal factors to be considered are whether the moving party has demonstrated: (i) a reasonable explanation for the delay; (ii) a continuing intention to pursue his or her application; (iii) that the application has some merit; and (iv) that no prejudice to the respondent arises from the delay. [12] However, I agree with the Respondent that the overriding consideration is that the interests of justice be served [Canada (Attorney General) v. ...

Third, the appellant alleges that the Tax Court did not give him sufficient consideration for the memory lapses he experiences due to a brain injury he suffered several years ago. ...

Introduction/Overview [1] In my September 1, 2021 judgment dismissing the appeal with costs to the respondent, I gave the parties time to reach an agreement on costs failing which they were directed to file written submissions for my consideration. ...

In August 1992, the Appellant transferred his half of the shares in PHC to Crossin for no consideration but the Appellant was obliged to assume $186,000 of the debt held by PHC. ...

First, subsection (1) of s. 160 in fact states that the transferee is jointly and severally liable and that his or her liability is limited to the lesser of the two amounts mentioned in s. 160(1)(e)(i) and (ii), namely (i) the value of the property transferred less the consideration, and (ii) the total of all amounts which the transferor is liable to pay in or in respect of the year of the transfer or any preceding year, that is to say, for the year of the transfer and for any preceding years. ...

The Minister made the following assumptions of fact: (b) on or about October 10, 1986, the Appellant and a partner entered into an agreement of purchase and sale for the purchase of a real property located at 41-43 John Street, Port Hope, Ontario (the “Property”) at a purchase price of $139,000.00; (c) on December 9, 1986, Port Hope Investments Corporation (the “Corporation”) was incorporated in the Province of Ontario; (d) on January 22, 1987, title to the Property was registered under the Corporation’s name; (f) on May 27, 1987, the Appellant and his spouse borrowed $125,000.00 from the Canadian Imperial Bank of Commerce by way of a first mortgage secured by their principal residence; (g) on September 17, 1987, the Corporation borrowed $150,000.00 from a company, bearing interest at 14% per annum, by way of a second mortgage secured by the Property; (h) on April 7, 1989, the Appellant and his spouse obtained by way of a second mortgage loan on their principal residence from Canadian Imperial Bank of Commerce the sum of $125,000.00 with interest at the rate of 15.25% per annum; (i) on April 14, 1989, the Appellant and a partner purchased an assignment of the second mortgage on the Property for a consideration of $160,938.49; (j) on April 16, 1991, the Property was sold to Canada Fine Art & Frame for $325,000.00; (m) in the 1992, 1993 and 1994 taxation years, the Appellant claimed carrying charges and interest expenses, in the amounts of $10,711.00, $9,862.73 and $9,803.03,... ...