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Davis with respect to these documents has not been considered by me in making this decision. ... As of April 23, 1996, the term “medical practitioner” is used instead of “practitioner” for consistency with the terminology used in Part II of Schedule V... [43] [39] The Technical Paper shows that from the inception of the GST, Parliament intended for orthopaedic braces to be tax-free while the Finance explanatory notes show that orthodontic appliances were considered to be a zero-rated orthopaedic brace under section 23. ...

As a result, the Court found that section 11(c) of the Charter was not engaged. [18] The Federal Court next considered the Friedmans’ argument that section 13 of the Charter applied to give them immunity in subsequent penal proceedings as a result of their compelled disclosure under the tax administration regime. ... This issue was considered in Reference re Same-Sex Marriage, 2004 SCC 79, [2004] 3 S.C.R. 698 [Reference re Same-Sex Marriage], a reference as to the constitutionality of the Proposal for an Act respecting certain aspects of legal capacity for marriage for civil purposes (Same sex reference). ...

Theriault for the Crown, the Court considered in the first instance the charges against Mr. ... The learned Justice in Dakus, considered the cases of Canadian Bank of Commerce v. ...

The witness was asked, based on his experience and the evidence he had given to the Court, what he considered to be a required reserve for the operations of the appellant. ... After this evidence was in Cuthbertson expressed the view that depreciation should also be considered. ...

In the late 1980s, this was considered a “hot” area in Toronto’s real estate market. ... In Ontario, these actions come under the Vendors and Purchasers Act, 1990 R.S.O. chapter V.2 which provides in subsection 3: 3.(1) A vendor or purchaser of real or leasehold estate or the vendor’s or purchaser’s representative may at any time and from time to time apply to the Ontario Court (General Division) in respect of any requisition or objection or any claim for compensation or any other question arising out of or connected with the contract, except a question affecting the existence or validity of the contract, and the court may make such order upon the application as may be considered just. ...

Subsections 118.3(1) and 118.4(1) of the Income Tax Act (“the Act”) provide: 118.3(1) Where (a) an individual has a severe and prolonged mental or physical impairment, (a.l) the effects of the impairment are such that the individual’s ability to perform a basic activity of daily living is markedly restricted, (a.2) a medical doctor, or where the impairment is an impairment of sight, a medical doctor or an optometrist, has certified inprescribed form that the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted, (b) the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2), and (c) no amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual, is included in calculating a deduction under section 118.2 (otherwise than by reason of paragraph (2)(b. 1) thereof) for the year by the individual or by any other person, for the purposes of computing the tax payable under this Part by the individual for the year, there may be deducted an amount determined by the formula A x $4,118 where A is the appropriate percentage for the year. 118.4(1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or may reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ... Therefore, it is considered that in WO Clement’s case, 3(b) is the most appropriate release item. ...

Some aspects of the definition of the expression "child of the marriage” set out in the Divorce Act evoke a concept similar to the one contemplated by the support obligation set out in the Civil Code: a child may be considered to be under the charge of his or her parents for so long as he or she cannot provide for his or her own needs, regardless of age. ... When a child is emancipated and leaves the custody of the spouse, the prob em addressed by Parliament in allowing the deduction of amounts paid for the benefit of the child ceases to exist: from that point on, the former spouse no longer has a duty of care deriving from his or her right of custody, and the support can no longer be considered to be owing or paid on account of that duty. ...

This phrase was considered by Fournier, J. in Jolicoeur v. M.N.R., [1960] C.T.C. 346, 60 D.T.C. 1254 (Ex. ... In the defendant’s submission, the time lag to be considered in the context of “all due despatch" is the period that commenced with the decision of the Supreme Court of Canada, February 11, 1976. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... Thus: I have considered the recent jurisprudence on the issue of farm losses cited to me by counsel: Graham v. ...

But he entered a caveat that the weight to be assigned to the evidence should be considered in the light of the fact that Tony did not testify before the Court. ... The conceivability of constructing two buildings was considered with care, but because of the configuration of the property this was discarded by December 1987. ...