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A settlement proposal to that effect was even considered by the respondent shortly before the Court date — but it was apparently rejected by the appellant. ... The appeals are allowed in order that amounts of $1,386 and $2,058.80 be considered as additional expenses for the years 1988 and 1989 respectively. ...

After setting forth the six factors in Taylor, Rouleau, J. stated at pages 263-64 (D.T.C. 6424): While all of the above factors have been considered by the courts, it is the last one, the question of motive or intention which has been most developed. ... Having considered all of the evidence, I have no difficulty in determining that at the time of the purchase of the property, the appellant knew or ought to have known of the difficulty in keeping the property as an income producing property and renting profitably and given the real estate market at the time, he knew he could sell the property at a profit if he could not operate the rooming house. ...

The appellant had never been remunerated for her administrative services; the husband therefore considered that he owed it to her to help her in purchasing the building by selling it to her at the cost price. ... It is plausible that had it not been for the purchase by the limited partnership of the building which shared a common wall with her building and of two other buildings in the same real estate complex, the appellant would not have considered selling the building which she had purchased in 1986. ...

In this sense, counsel for the appellant considered that the facts of the instant case should be distinguished from those of Filteau, supra, as in that case the outlays incurred were for the purpose of establishing the right to alimony. In the instant case, she considered that this right had already been established and that the appellant's purpose was in the nature of a claim for execution in order to maintain the payment. ...

Moreover, all the factors must be considered accumulatively to determine impact. ... What must also be considered is subsection 31(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ...

However, legal costs incurred in obtaining a court order described in 16(b) above are considered to be deductible in computing the individual’s income where the individual must sue the spouse or a person described in subparagraph 56(1)(c.1)(iii) for maintenance in a Family Court or under legislation such as the Family Services Act of New Brunswick, Part III of the Family Law Act of Ontario or other similar legislation. The latter types of expenses are considered to relate to the enforcement of a preexisting right provided by law, and not to the creation of a new right; see the decision of The Queen v. ...

The factors which are to be considered and balanced have been listed by many courts in the country. The factors that the courts have most frequently considered include: — what kind of evidence was obtained? ...

The evidence must be considered in relation to the test established by subsection 225.2(2) itself and by relevant cases, that is, whether on a balance of probability the evidence leads to the conclusion that it is more likely than not that collection would be jeopardized by delay. ... The test of "whether it may reasonably be considered" is susceptible of being reasonably translated into the test of whether the evidence on balance of probability is sufficient to lead to the conclusion that it is more likely than not that collection would be jeopardized by delay. ...

As such, the cheque ought not to be given undue weight when considered in light of the evidence as a whole. Accordingly, I have considered the evidence in its totality and, in view of my positive assessment of the credibility of Mr. ...

Section 3 of the Act provides that income from a business be included in a tax return while section 4 speaks of profit from a business, allowing losses to be considered. ... Iggulden, testified that if the losses suffered by the appellant in money-lending were considered he would have realized a tax saving. ...