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Furthermore, for the appellant’s position in this regard to prevail, one person would have to be considered a “group". ...

As director of Fobasco he agreed to the payments and advances and considered he and his brother were drawing on the capital of the corporation. ...

.'s name and he was registered with the brokerage service as the operator of the second truck (see Exhibit A-2(1)), and the brokerage paid R.D. directly by cheque, R.D. was considered to be operating his own business and was thus required to include the income from this source in his personal tax return ...

In any event, if the receipt of money as wages is to be considered in itself and as distinct from what was before, that is the right of the employee to be paid wages and what followed, money in the pocket of the employee, then it is clear that such a receipt does not meet the “durability” requirement the particular notion of “personal property” used in subsection 90(1) implies as discussed above. ...

The solicitor-client relationship has long been considered one of these special relationships ...

When considered in total perspective, the actions of Beatrice Shindle with respect to the Ontario operations were the actions, not of a company director, but, rather, those of a substantial creditor doing her very best to keep the Ontario operation going so that, hopefully, it could become a profitable operation from which, in time, the profits could be employed in repaying Evan’s large indebtedness to his parents. ...

The Appellant's counsel refers to this as the "protection of pre-settlement CCA". [15]The Respondent, on the other hand, argues that the amount referred to in subparagraph 5401(1)(a)(ii) is the amount of CCA that can be considered to have actually been deducted by the taxpayer in respect of the particular property. ...

If it is to be considered as a disbursement, it is undoubtedly one incurred by ADP’s clients.   ...

If it be suggested that that case is authority for the submission made by counsel for the appellant herein that only the bare facts of the actual sale itself can be considered, I could not agree. ...

These circumstances must be taken into account, but must be considered against an objective "reasonably prudent person" standard. b.   ...