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As pointed out in Zolis, supra, the particular facts of each case must be considered and analyzed objectively and in light of the criteria set out in Moldowan, supra, and other criteria as well. ...

Clearly regard must be had for the element of fairness and consistency [2] but in my view it is but one element to be considered. ...

In general, a determination as to whether the receipt of property by an Indian is taxable requires all of the “ connecting factors" to be considered in light of the purpose of the Indian Act on a case by case basis. ...

Moreover, it may be inferred from the evidence that these statements could be considered by the appellant or the limited partners to be of some benefit to the latter partners from the standpoint of deductions that they may claim in computing their income. ...

That Bulletin refers expressly to the "owner of a unit or interest in such a building” (section 2), even states that "If an entire building satisfies the requirements of Class 31 or Class 32, each unit or ownership interest thereon which has been acquired by the taxpayer for the purpose of gaining or producing income therefrom... is considered to be property of Class 31 or Class 32" (section 4) and refers in particular to the "case of condominiums or row houses" (section 14). ...

(as he then was) looked behind the corporate veil to determine the main purpose of a land purchase: The fact that a company was incorporated for the sole purpose of holding a single parcel of land and did not engage in any other type of business, is a factor to be considered but is by no means conclusive as to what the object of the taxpayer was in purchasing the land. [...] ...

There were no records referring to management fees and the partner told him that in preparing the 1986 statements for Scrap no management fee was considered, but that was not to say there was no management agreement. ...

Further, in my view, a director may be considered to possess the attributes of "care, diligence and skill” that would be found in a “reasonably prudent person”. ...

The Tenant shall have the immediate right to reenter the Leased Premises and expel all persons and remove all property from the Leased Premises without the Tenant being considered guilty of trespass or becoming liable for any loss or damage which may be occasioned thereby, as if the SubTenant had not been in possession of the Leased Premises. ...

In that case, the High Court of Australia considered whether a statutory provision (the Trade Practices Act 1974, (Australia) 1974) which required documents and information to be furnished to the Commission on Trade Practices was subject to these rights and privileges. ...