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While disavowing the appellant was "in the business of" producing the film, it was admitted on behalf of the respondent that: —the appellant had participated in the film’s production as an executive director;-the appellant’s film interest was considered to be tangible property which was why it was treated as capital property for capital loss purposes for 1989;-active filming stopped sometime in the fall of 1984, the marketing steps as described by the appellant had occurred and the project was not abandoned in 1984 but at a later time; —the appellant acquired the film interests for the purpose of earning income; and that-the film was not viewed prior to the issuance of the reassessment under appeal. ...

In competitions in the Public Service, membership in co-called professional societies is considered a desirable qualification. ...

The legislature considered this type of contract as one calling for its interference because of the vulnerability of the contract as having been imposed on one party by extreme economic necessity. ...

(f)      The assets acquired before 2000 should not be considered in the net worth calculations as they are not reflective of the income earned in 2000.             ...

In cases of this kind also, judges have frequently held that while the oral evidence of the taxpayer in court must be considered, his actions at the time of the transaction are often of much greater weight than his oral statements made long afterwards. ...

I have considered the question of interest on the amount due the plaintiffs. ...

Lacasse’s accountant did acknowledge that he or his firm should earlier on have recognized and considered the capital dividend account as part of the transactions in the circumstances. ...

So, of course, was their role when Marbar and 221,401, on January 4, 1982, by agreement, Exhibit 1(4), clarified their previous agreements of December 17, 1980 to ensure that the lands stand at the risk of 221,401 and as between themselves, under seal, the parties agreed that 221,401, is considered to be the legal and beneficial owner of the lands notwithstanding that for purposes of facilitating the construction of the units and arranging financing, registered title remains in the name of the Contractor until substantial completion of the units as specified in the Development Services Agreement [i.e. the purchase agreement]. ...

  [25]            There have been few other cases which have considered the question of reasonableness in the context of subsection 231.6(5) of the Act. ...

Iantorno. [7] These expenses were considered to be contributions of funds by the Appellant, Mr. ...