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—time spent, capital committed and profitability both actual and potential—are to be considered disjunctively. ...

In that case the Court refused to allow the taxpayer to capitalize mortgage interest and property taxes on vacant land and add them to the cost of the land he considered to be inventory, and then use the increased cost to calculate a purported loss. ...

I would add, to whatever degree the "spirit of the Act" should be considered the use of the euphemistic term "payment for leads" in substitution for the plain language "advertising" does not accomplish the objective the taxpayer seeks in this appeal. ...

The property régime and the rights created by the Matrimonial Property Act are sufficiently similar to those found in the Ontario statute considered in Maroukis, supra, to warrant the application of the principles enunciated therein. ...

Income from this source could not therefore be considered business income but rather property income. 3.13 The bungalow in Florida was in no way used for business purposes. ...

The question what is a court of competent jurisdiction within the meaning of subsection 24(1) of the Charter was considered in Mills v. ...

. — Insure that on air presentation is considered within the realm of quality broadcasting and does not contravene CRTC guidelines and insure, as best possible, that any comment by on air personnel is not libellous or slanderous. — Prepare all documentation required for renewal of broadcast licenses. — Approve all expenditures that may not be budget items, including overtime, staff and non staff talent fees. — Present for approval capital expenditures required to keep plant in neat, safe environment with considerations for the orderly replacement of obsolete equipment. — Negotiate contracts with all suppliers whether it be for sport properties, music services, program services, satellite reception, etc. ...

These subsections appear under the heading DE FACTO ADOPTIONS and are the successor to subsection 99B(1) that was considered in F and F. v. ...

The question what is a court of competent jurisdiction within the meaning of subsection 24(1) of the Charter was considered in Mills v. ...

Inc. at July 31, 1980 and July 31, 1983 were filed as Exhibit A-2. 3.06 The appellant considered the envelope to be a codicil to the will already made by Mr. ...