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

Harvey allowed his daughter to use the vehicle, then I would have considered the vehicle to have been being used for personal purposes at the time of the accident and not allowed the repair expenses to be claimed. ...

Prior to the enactment of section 227.1, however, the Departments of Finance and National Revenue had specifically considered and rejected such a course as an alternative to that provision: see Kroft, supra at 30:13. ...

The next matter to be considered is the tax imposed under s. 9. This section provides for an annual tax upon operators and contractors of 20 per cent of the amount, if any, by which 20 per cent of net income exceeds the aggregate of all moneys paid by way of rental, royalty or other payment to any person other than Her Majesty for the grant of the right to engage in mining operations. ...

He focussed on the “ repayment ” of the funds in the trust account (para. 12 (emphasis in original)). [12]                           Little J. considered that the proceeds of the cheques were “payable” to Mr. ...

If judgment has not yet been rendered and the new point is considered important enough to raise despite the fact that the oral hearing has been concluded, the correct procedure is to consult with counsel for the other party or parties to see if agreement can be reached on whether the new point should be raised, and on a method of raising it that permits a formal response from the other party or parties if they consider a response is necessary. ...

Both the language of the Act imposing tax and the language of the Regulations setting out the conditions for the allowance of deductions must be considered. ...

According to Côté, supra, an interpretation can be considered absurd if it leads to ridiculous or frivolous consequences, if it is extremely unreasonable or inequitable, if it is illogical or incoherent, or if it is incompatible with other provisions or with the object of legislative enactment (at pp. 378-80). ...

As soon as it was discovered that the necessary capitalization needed to issue the preference shares had not been obtained the directors and shareholders took the steps that they considered necessary to cure the defect. ...

If the increase in net worth plus the amount of personal expenditures exceeds the reported income and non-taxable sources of cash (not including loans that would already be included in determining the net worth) the excess is considered to be unreported income, unless the taxpayer can demonstrate that it is not income ...