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A consideration of the facts in the Papa's case disclosed that the vehicle in question was used by the owner and president of the company, not only on company business by used to go to and from work and probably for other personal use. ...

This ensures that objections to the originating notice can be dealt with promptly in the context of consideration of the merits of the case. ...

I have no difficulty in finding that the Appellant made the loan for the purpose of assisting her daughter and family and her primary consideration was her family. ...

This leads to a further consideration — that of reasonableness. The reasonableness of expenditures is dealt with specifically in section 67 of the Income Tax Act, but it does not exist in a watertight compartment. ...

For example, the fact that the price of the alleged assignment is expressed in terms of “market value” (which presupposes that there will be no price, and thus no sale, if there is no collection), the fact that the price is a percentage of the amount collected, the fact that the so-called purchaser of the debts undertakes to pay the vendor the receivables not collected within six months of the date of the contract for one dollar and other consideration, and the fact that the so-called purchaser has the Bank, the vendor’s creditor, assume all of the legal costs associated with the recovery of the receivables, suggest that this supposed assignment is made much more in the interest of the vendor or the trustee or the Bank than that of the purchaser. ...

[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. ...