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Canada (Treasury Board), (1999) 168 F.T.R. 273 at paragraph 5: There is considerable jurisprudence to the effect that only the evidence that was before the initial decision-maker should be considered by the Court on judicial review (Franz v. ... Kassam’s finding of fact that the Assessment was mailed, it is necessary to clearly understand the evidence he considered in reaching the Decision ... Kassam re-states his position that the Assessment was mailed on November 7, 2008, and also states the very relevant information about the evidence he considered in reaching his Decision: 10. ...

I do not know over what period the plaintiff’s courtship of his wife extended but there is no question that they considered and made sensible plans for their future life together. ... I have always considered the concept of a “sole partner”, although common parlance among commercial men, as both inept and misleading. ... This circumstance therefore is not conclusive one way or the other but is merely one of many instances of conduct of the parties which may be considered as part of the whole of the evidence as to whether partnership exists. ...

While William M Lawson could not be described as a speculator or dealer in real estate in 1968 nor for that matter at the time of the sale in 1973, being at the time of the purchase a graduate student and now a professor, neither can he be considered as having no knowledge in the field. ... A professed intention cannot be considered as determining what it is that the concrete acts amount to. ... Statements made as to what the respondents’ intention was at the time of acquisition of the land must be considered along with all the objective facts. ...

/M.N.R. for Customs and Excise, [1985] 1 C.T.C. 23; 85 D.T.C. 5024 (F.C.A.)) indicates that the scheme and object of the entire statute are to be considered in construing the provision of the Income Tax Act. ... Therefore, if a person does not place himself within the meaning of subsections 2(1) or 2(3) of Division A of the I.T.A., he is not to be considered subject to tax assessment for that taxation year and, as a result, since the Minister cannot tax, it follows that one is not able to claim a deduction in respect of a non-capital loss as provided in paragraph 111 (1)(a) of the I.T.A. ... In such situations the individual’s taxable income will be ascertained by determining his world income (loss), from all sources, for the period during which the taxpayer was resident in Canada; the period of residency being considered the taxpayer's taxation year for the purpose of computing his income. ...

The Minister considered these amounts to be additions to reserve in each of the taxation years (and the deduction of fines to be contrary to public policy) and disallowed the deductions. ... In MNR v E H Pooler and Company Limited, [1962] CTC 527 at 532; 62 DTC 1321 at 1324, Thurlow, J (as he then was) of the Exchequer Court of Canada dealt with the allowance of a $2,000 fine imposed by the Toronto Stock Exchange on the respondent company for the conduct on the part of one of its vice-presidents which was considered detrimental to the interests of the Exchange. ... Fournier, J had this to say before he quoted Lord Haldane at page 163 [1097-8]: That being the case, it becomes necessary to determine if unlawful acts committed in earning income from the operations of a business or trade are to be considered in computing the income of a taxpayer. ...

Ramsay suggests that more was required. 25 In summary, the cases relied on by the Minister, beginning with Ramsay, can no longer be considered good law. ... Correlatively, whether or not an otherwise deductible expense is reasonable in the circumstances is not to be assessed by reference to whether any one expense, or the collective expenses, are considered to be disproportionate to revenues. In this regard, the decisions in Ramsay and Elliot, supra, can no longer be considered good law and the same fate befalls those decisions of the Tax Court which are inconsistent with my conclusions. 33 In my respectful view, the Tax Court Judge erred in upholding the Minister's refusal to allow the deduction of interest paid on the $25,000 personal loan. ...

Words used more than once in a statute may not always have the same meaning, but they are normally considered to have the same meaning unless the context shows they are being used in a different sense. ... In view of the conclusion I have come to concerning the meaning of the words “his place of business” the other three points of argument submitted by counsel for the plaintiff need not be considered at length. Points (b) and (d) may be considered together. With respect to point (b) it may be said that paragraph (ee) of subsection 20(1) of the Income Tax Act is not as well worded as it might have been. ...

It is coincidental that the net proceeds of the sale of the property were $52,500 of which only $51,760 was added to plaintiff’s income, the remaining small balance not being considered by defendant as compensation for services rendered by him. ... Cox testified that she often had to cook the meals both for her mother and sister, help clean the house and do many other things, much of which she considered she would have done in any event out of affection but not perhaps to the same extent. ... The only direct evidence we have of this is that of Miss Harris, the attorney who took instructions from her and prepared the will, who considered her mentally competent to make it, and it would take strong medical evidence to set aside this testimony, none of which is available, nor would have been available in the Ontario proceedings. ...

On January 30, 1969, having apparently considered the draft after amendment to reflect Mr Pinder’s instructions, McNeill’s solicitor wrote the defendant’s solicitor. ... Mr Pinder testified that he considered the South Albert lease to be a favourable one, from the tenant's point of view, in the market at the time. ... Mr Hamilton considered only shopping centre outlets in comparing Broad Street to other drugstores. ...

It was necessary to apply for a zoning change from light industrial to commercial and Galt imposed some conditions which he considered too onerous. ... Reference was also made in the same judgment to the statement of Rowlatt, J at an earlier stage in the proceedings when in referring it back to the Commissioners he said: I do not indicate which way it ought to be, but I commend the Commissioners to consider what took place in the nature of organizing the speculation, maturing the property, and disposing of the property, and when they have considered all that, to say whether they think it was an adventure in the nature of trade or not. ... It is what he did that must be considered and his declaration that he did not intend to make a profit may be overborne by other considerations of a business or trading nature motivating the transaction. ...