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In this way, the appellants did place their cause at considerable risk, a factor which I considered seriously in the review. ...

The soundness of the position I have adopted respecting the the nature and character of the $7,500 payment by the appellant becomes, I believe, more apparent if the hypothetical situation that follows is considered. ...

Each case must be considered on the merits of its own facts and circumstances. 4.03.05 The facts in the present case do not indicate that the taxpayer experienced a change of mode or habit of work or a significant change in his farming operation since he started in 1979. ...

As a matter of interest, she also considered certain other sales of property for their content of granular material (a better quality of sand and gravel than in the subject property) and concluded that values of property for sand and gravel content were lower per acre than values for country residential purposes. ...

This rule, considered one of the canons of trusteeship, requires that the trustee must not show favouritism toward one beneficiary against another and necessitates careful and constant attention to see that the trustee is neither seeking a higher annual return at the risk of capital, or unduly safeguarding principal to the detriment of income: (page 5) Mr. ...

Each appeal from an assessment under section 227.1 is to be considered on its own particular set of facts. ...

., or (b) property taxes... if... the land cannot reasonably be considered to have been in that year, (c) used in, or held in the course of, carrying on a business by the taxpayer other than a business in the ordinary course of which land is held primarily for the purpose of resale or development... except to the extent that the taxpayers gross revenue, if any, from the land for that year exceeds the aggregate of all other amounts deducted in computing his income from the land for that year. ...

It must also be considered that, by virtue of subsection 153(3) the employees are deemed to have received their wages in full, so that they are liable for income tax on that basis. ...

The appellant considered various possibilities and was inclined toward the creation of a small business making and selling kitchen cupboards and renovating houses. ...

Berkowitz was disappointed in this sale, briefly considered buying the other interests in the project herself then discarded the idea. ...