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., produced an original log which the Respondent considered inadequate and although the absence or inadequacy of a log is not in all cases determinative, it must be considered. ...

She also considered having the land developer build a house on the lot and then selling the property. ... I do not indicate which way it ought to be, but I commend the Commissioners to consider what took place in the nature of organizing the speculation, maturing the property, and disposing of the property, and when they have considered all that, to say whether they think it was an adventure in the nature of trade or not. ...

  [2]               At the hearing of the motion, the Crown asked that the motion also be considered as a Rule 58 motion on the basis that a timely objection or extension application is a condition precedent to instituting a valid appeal, which has not been met. ...   [7]               The Crown acknowledged today that, given this state of affairs, the assessment could not be considered to have been sent to the taxpayer on June 21, 2004 for purposes of subsection 152(2), nor could that be the day of mailing for purposes of beginning the 90-day period within which to file an objection under section 165 ...

As she was not engaged in a contract of service, she would not normally be considered to be “employed” for purposes of determining whether she had insurable employment. ... Meszaros rented a salon three days a week in a shopping mall, and was the sole business being conducted from those premises on those three days, would the mall owner be considered to be the operator of the premises on those three days? ...

Sutherland’s group of companies, and his knowledge of past tax problems make up part of the comparable circumstances to be considered. ... Hochhausen said he always considered himself an outside director. The Crown maintains that he was an inside director. ...

Law   [5]               At the time in question, the definition of "eligible individual" in section 122.6 of the Income Tax Act (the "Act") read as follows:    “eligible individual” in respect of a qualified dependant at any time means a person who at that time (a) resides with the qualified dependant, (b) is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant, (c) is resident in Canada or, where the person is the cohabiting spouse or common-law partner of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes that time, was resident in Canada in any preceding taxation year,   (d) is not described in paragraph 149(1)(a) or 149(1)(b), and (e) is, or whose cohabiting spouse or common-law partner is, a Canadian citizen or a person who (i) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, (ii) is a temporary resident within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada throughout the 18 month period preceding that time, or (iii) is a protected person within the meaning of the Immigration and Refugee Protection Act,   (iv) was determined before that time to be a member of a class defined in the Humanitarian Designated Classes Regulations made under the Immigration Act, and for the purposes of this definition, (f) where the qualified dependant resides with the dependant’s female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent, (g) the presumption referred to in paragraph 122.6 eligible individual (f) does not apply in prescribed circumstances, and (h) prescribed factors shall be considered in determining what constitutes care and upbringing ... For the purposes of paragraph (h) of the definition “eligible individual” in section 122.6 of the Act, the following factors are to be considered in determining what constitutes care and upbringing of a qualified dependant:  (a) the supervision of the daily activities and needs of the qualified dependant; (b) the maintenance of a secure environment in which the qualified dependant resides; (c) the arrangement of, and transportation to, medical care at regular intervals and as required for the qualified dependant; (d) the arrangement of, participation in, and transportation to, educational, recreational, athletic or similar activities in respect of the qualified dependant; (e) the attendance to the needs of the qualified dependant when the qualified dependant is ill or otherwise in need of the attendance of another person; (f) the attendance to the hygienic needs of the qualified dependant on a regular basis; (g) the provision, generally, of guidance and companionship to the qualified dependant; and (h) the existence of a court order in respect of the qualified dependant that is valid in the jurisdiction in which the qualified dependant resides ...

The later years will have to be considered on their own.   [13]     I will now look at his capitalization. ... This does not mean that a business did not exist in subsequent years, and that will have to be considered separately ...

  [13]     As the accounting treatment of the shares was not at issue, the Respondent's position is that the contribution of the expert can therefore not be considered essential as required by the Tariff ...   [14]     Counsel for the Respondent also questioned whether or not the amounts claimed for the services of the expert should be considered reasonable. ...

The later years will have to be considered on their own.   [13]     I will now look at his capitalization. ... This does not mean that a business did not exist in subsequent years, and that will have to be considered separately ...

  [1]      The issue in this case is whether the appeal filed by the Appellant in relation to the assessment of her 2001 taxation year should be quashed on the basis that the claim made by the Appellant for a medical expense tax credit in 2001 was based on an amount that had already been considered by this Court in a decision rendered in 2005 in relation to a claim for a medical expense tax credit claimed by the Appellant in 2000 ... The Appellant cannot treat the amount paid on the first mortgage as a separate amount paid as it is related to the acquisition of the same condominium that was the subject of the earlier proceeding in this Court and this amount was already included in the purchase price of $302,000 that was considered by Justice Paris ...