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Tropper's mode of valuation, the Tax Court Judge assumed that ascertaining the fair market value of the groups of prints required a determination based on the value of individual prints in the retail markets considered by Ms. ... For example, if items are sold in large volumes in a wholesale market, the fair market value of the volumes sold in that market will be less than the aggregate of the values of the items considered individually that make up those volumes. ... In the absence of a market for the sale of large groups of paintings, the ordinary retail market for individual paintings might be considered a proxy. ...

The Court there considered a certificate issued by an Assistant Deputy Minister of National Revenue-Taxation which certified that "on March 14, 1972 sufficient evidence came to my knowledge to justify the prosecution of Maurice Marcotte...”. ... The matter was next considered at the appellate level by the Supreme Court of Alberta, Appellate Division in Medicine Hat Greenhouses Limited and German v. ... A similar argument was considered and rejected by LeBel, J.A. in Les Habitations Périgord. ...

They considered whether it warranted rebuilding or whether the appellant would be better served by acquiring a new plant. ... By late 1985 and 1986 the market began to pick up as a result of which the appellant considered recommencing its acquisition policy. ... Furthermore, the appellant again considered the replacement of its batch plant in order that it could be computer controlled. ...

In my respectful view, both the Beamish and Cull decisions can no longer be considered persuasive authorities. ... Assuming that the $13,840 advance could be considered a loan, Pigeon J. observed “that a loan made by a person who is not in the business of lending money is ordinarily to be considered as an investment” (at 82). ... Though Beamish can no longer be considered persuasive with respect to its understanding of the significance of the Supreme Court’s decisions in Fraser and Freud, I am not suggesting that Beamish was wrongly decided. ...

However, where residents are provided with a variety of services in addition to the supply of accommodation, either by the housing provider itself or by a third party, then, this supply is no longer considered an eligible activity under the administrative policy and eligibility criteria for municipal designation.   ... In addition, a supply that includes accommodation as one element but also includes other elements such as meals, personal care services, laundry or housecleaning may not be considered an eligible supply of long-term accommodation.  ...     [21]            The problem with Wellesley ’s argument is that there is a valid taxation rationale for the Minister’s decision which was obviously considered to be paramount.  ...

No lawyer can fairly be expected to remember immediately every document which is in the files and immediately make a considered decision about which documents are privileged and which are not. ... If the lawyer is given reasonable time between receipt of the demand and the time when production is required to be made, it would allow time for a considered decision about which documents ought to call for a claim of privilege and which would not. Reasonable time for a considered decision would permit a lawyer to decide to produce documents that were not privileged thereby reducing the length of the subsection 232(4) application, and the expense to the client. ...

In Stewart, the Supreme Court of Canada highlights some of the criteria, indicia of commerciality and badges of trade that should be considered. ... Dickson wrote:   “Flight instructing is not considered by pilots to be a money‑making occupation. ...   [24]          Again, even if her church organist activity were to be considered a business, her expenses claimed could not in any way be considered reasonable to the extent they exceeded her modest revenues from her activities.     ...

He submits that the payments met all the requirements of paragraph 60(b) of the Act and should therefore be considered deductible. ... It is a reasonable inference from this, in my view, that the plaintiff must have considered the previous maintenance of $1,500 per month to be adequate. ... Canada, supra, has considered this issue. In this case, the taxpayer was ordered in a divorce decree to pay his former spouse $115,000 in five annual instalments, with interest. ...

The costs of the eligible production were about 25 percent of the total production costs, which means that 75 percent of the corporation's productions were not eligible. [23]     Counsel thought that criteria other than production costs could be considered but that those criteria would have to be justified or reasonable. ... There is no need for further construction when Parliament has clearly expressed its intention in the words it has used in the statute. [25]     Recently, the Supreme Court of Canada once again considered the principles for the interpretation of tax legislation in Canada Trustco Mortgage Company v. ... (The Income Tax Regulations will be amended to include the detailed conditions that a taxable Canadian corporation must meet in order to be considered a "qualified corporation".) [28]     Nor do I see anything in the other provisions of the Act that might make me change the ordinary meaning of the term "primarily". ...

Analysis   [21]     Whether the Appellant was working during his Unscheduled Weeks as an employee or an independent contractor must be considered in light of the four-fold test established in Wiebe Door Services Ltd. v. ... The question of intention must be considered in light of all the evidence, not the least of which, in the present case, is the Collective Agreement. ... Finally, it must be remembered that the Collective Agreement applied not just to the Appellant but to all other employee pilots of the APA; thus, intention must be considered in that more general context ...