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Surely it could not be seriously contested that those people are residents of the United States any more than American citizens who normally reside in the United States and have cottages in Ontario or Quebec could be considered Canadian residents for income tax purposes. ... There are literally hundreds of people who are employed by American corporations who come into Canada and do business, but these people are certainly not considered to be Canadian residents or to have a permanent establishment if they attend at an office in this country to transact their business. 9 I cannot find, on the evidence before me, that this appellant ever had a permanent establishment in Canada for the purpose of carrying on his business. ...

In dealing with the question of when to grant an extension of time to file an appeal, Deputy Judge Smith gives the following as criteria to be considered (see pages 191-93) (D.T.C. 5137-38): (a) the Applicant must show a bona fide intention to appeal when he had the right to appeal; (b) that his failure to appeal within the delay was the result of a special circumstance which serves to excuse or justify such failure. ... The question of prejudice is only one element to be considered. LeBel must also show intention and excuse. ...

By notification of confirmation dated September 16, 1988, the Minister stated that “all of [the plaintiff's] debts and receivables are considered to have been discharged as at December 20, 1984, the date of bankruptcy; therefore no deduction is allowable in the year, within the meaning of [sub]paragraph 20(1)[(l)](i) of the Act, in respect of amounts included in your income for any period prior to the date of bankruptcy”. 18. ... At trial, the plaintiff explained that the loan was not listed as an asset in his sworn statement of affairs made pursuant to section 128 of the Bankruptcy Act then in force, because he considered the loan as uncollectible". ...

At the outset of the trial, however, I heard submissions on two procedural questions and later acceded to counsel’s request that the trial be adjourned to permit them to be considered by the Court of Appeal. ... The Gillain Foundation proposal to operate the property was considered feasible only because Mr Poole was personally and very deeply committed to it. ...

The applicant claimed that at the time the average value of equivalent houses in Toronto was about $250,000. [4] The applicant said that as he was desirous of minimizing the money his employer had undertaken to pay on his behalf he in April 1987 purchased a house located in Oakville which he considered was clearly inferior to the one he had given up. ... The applicant, who represented himself, considered that he had not received a benefit, relying essentially on the fact that the house he had purchased in Oakville was in every respect inferior to the one he had given up when he accepted his new position. ...

Ballance testified that he had signed the demand loan agreement sometime between the first and the middle of July 2002. [9]      I have carefully considered all of the evidence that was before me plus the legal authorities that were provided by counsel. ... Ballance on July 5, 2002, and that the money was lent back by each of them to the Appellant on an interest-free demand loan basis. [10]     In reaching my conclusion I have considered a number of authorities including, in particular, the decision of Chief Justice McLachlin in Shell Canada Limited v. ...

However he found that this would have been disruptive to the children and that he considered he made payment by directly transferring his equity in the assets in question. ... Surely therefore the transfer must be considered as a form of payment. ...

Other provisions were that the loan or any part thereof could be repaid on five days' notice, the appellant was required to maintain a margin of 110 per cent of the amount borrowed or the loan would be considered in default. ... Any of the taxpayer's normal trading activities resulting in profit or loss from foreign currency dealings would be considered as adventures in nature of trade and regarded as being an income account. ...

He said he considered the funds in Holdco and Ottawa as "the same pot”. ... The Federal Court-Trial Division considered the appeal of Tick v. M.N.R., [1972] C.T.C. 137, 72 D.T.C. 6135. ...

While the factors I have just described [8] tend to point in the direction of an investment, there are three other factors that need to be considered. ... In particular, there is no information as to what may or may not have changed in 2005 as compared to prior years. [11]   [27]          This leads to the third and final additional factor that needs to be considered. ...