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  [44]          I understood that the main reason the appellant was seeking costs above the normal tariff was because she considered that the respondent had failed to concede some deductions despite the suggestion of the Associate Chief Justice Rossiter at a pre-trial conference that she do so. ...

Canadian businessmen and women, of whatever type they may be, are entitled to make their own considered judgments and decisions. ...

Canada, [1998] 1 CTC 265, 98 DTC 6084 (FCA) (in the context of employment) suggested a fairly long list of factors that might be considered. [4] 2007 TCC 757 ...

He considered that after 10 years, there is no residual value.   Mr. Ouellet's appraisal   [46]          In examining Mr.  ...

The expenses incurred by the child’s parents were not incurred for the purpose of engaging people to watch over the children and to protect them, as considered by Archambault J. in Levine v. ...

(j)                  As the company is the appellant's main source of income, the unreported income determined by means of the net worth differential method was considered a shareholder benefit from the company.   ...

It should be noted that Counsel for the Respondent suggested that as the case was considered by the Federal Court of Appeal, all three levels of the Federal Court process supports her position. ...

Meehan’s personal opinion as to what is required and what should be considered as reasonable under the ITA will be struck out since, as regards the former, it has nothing to do with Mr.  ...

He argued that the reimbursements were in respect of amounts paid by Roberge as agent for the lease operators. [52]         The evidence before the Court does not support such a finding. [53]         The following definition of agency, by Gerald Fridman, has been quoted and applied in a number of Canadian cases: Agency is the relationship that exists between two persons when one, called the agent, is considered in law to represent the other, called the principal, in such a way as to be able to affect the principal's legal position by the making of contracts or the disposition of property. [20]   [54]         In view of this definition, the issues in this appeal are, as noted by counsel for the Respondent, whether the lease operators were liable under the relevant taxing schemes to pay the inter‑jurisdictional fuel tax and inter‑jurisdictional sales tax and whether, having that liability, they entered into an agency agreement with the Appellant to pay the taxes on their behalf. [55]         As the person who registered the leased vehicle with the Saskatchewan government under the IFTA program, Roberge was the person who was liable, under section 4 of the Saskatchewan Fuel Tax Act, for the inter‑jurisdictional fuel tax. [56]         Similarly, the inter‑jurisdictional sales tax provided for in sections 5.1 to 5.8 of the Saskatchewan Provincial Sales Tax Act was levied on the person who licensed the inter‑jurisdictional vehicle for use in Saskatchewan and one or more member jurisdictions. ...

If the contractor suspends the work for financial reasons, the work is generally not considered to have been completed (see J.A.  ...