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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. ...

The Court was referred to and has considered many authorities cited by counsel for the appellant and the respondent. ... Escaf which he considered to be credible in view of the conduct of the appellant and the purchase and sale of securities which were obviously not of “investment grade" but of “speculative grade". ...

That was a case in which the Supreme Court of Canada considered isolated activity in relation to an insurance policy which excluded liability when the assured was "engaged, either temporarily, casually or permanently, in an occupation classed as more hazardous than that stated herein". ... There the Court considered the question whether the defendant was "engaged on war service" within the meaning of certain regulations. ...

The plaintiff was required, in order to carry out his duties as a plainclothes officer and receive a salary as such, to incur certain expenses regarding his clothing, and reimbursement of these expenses should not be considered as conferring a benefit under paragraph 6(1)(a) of the Act... ... Appeal dismissed. 1 Paragraph 6(1)(a) and the relevant portion of paragraph 6(1)(b) read as follows: 6. (1) There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable: (a) the value of board, lodging and other benefits of any kind whatever (except the benefit he derives from his employer's contributions to or under a regis tered pension fund or plan, group sickness or accident insurance plan, private health services plan, supplementary unemployment benefit plan, deferred profit sharing plan or group term life insurance policy) received or enjoyed by him in the year in respect of, in the course, or by virtue of an office or employment; (b) all amounts received by him in the year as an allowance for personal or living expenses or as an allowance for any other purpose, except... 2 [1983] C.T.C. 393; 83 D.T.C. 5409 3 Section 3 is now paragraph 6(1)(a)—the paragraph here being considered. ...