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.), at page 106 (D.T.C. 5023), specified that a taxpayer who wishes to benefit from this inventory allowance must be the owner of the property that he wishes to have considered as part of that inventory:..there can be no doubt, in my view, that...for the paragraph to apply...the taxpayer must have a property interest in the inventory upon which he seeks the allowance. ... If, by reason of that provision, the cheese in question had to be considered to be something that was not an object of commerce and that could therefore not, under Article 1059 of the Civil Code of Lower Canada, be the object of a sale or become the property of the wholesalers, then nor could it be the object of a sale by the manufacturers to the plaintiff, or be part of the plaintiff’s inventory within the meaning of the Income Tax Act. ... Notwithstanding B.08.044, cheese that has not been manufactured from a pasteurized source and has not been stored but is marked or branded with the date of the beginning of the manufacturing process, may be sold to (a) a wholesaler; For all these reasons, I must conclude that the plaintiff was not the owner of the cheese which it sought to have considered as part of its inventory, and which is the subject of the Minister’s assessments in issue. ...

Mervin testified that both he and Maureen considered they owned the business and that the share split was something done by the accountant: Q. ... As to the argument that the evidence of intention is only oral, I agree with counsel for the respondent that by itself, assertions about intentions must be considered carefully when they are self-serving. ... However, I have also considered the fact that the evidence is not exclusively that of Mervin and Maureen but of their accountant as well. ...

Both parties acknowledge that the key words in subsection 55(2) are: that could reasonably be considered to be attributable to anything other than income earned or realized by any corporation after 1971 and before the transaction or event. The appellant adds that since the method which "safe income" is to be attributable is not laid down in the statute, and the section only requires that the dividend "reasonably be considered" to be attributable to anything other than "safe income", the Minister’s method of attributing "safe income" may not be the only reasonable way. ... If there is a reasonable doubt as to whether the words ’’reasonably be considered" can include a method other than that recognized by Revenue, this doubt should be resolved in favour of the taxpayer. ...

However the defendant's conduct, which I have considered when dealing with prejudice, is certainly always relevant: Aqua-Gem, supra, at page 204 (D.T.C. 297). ... I have considered the plaintiff's affidavit material. Among the factors set out in that affidavit is the transfer of the file from the Vancouver Department of Justice to the Department of Justice in Ottawa. ... Costs and proceeding with the action In Rae Import Corp, supra, Associate Chief Justice Jerome considered a motion to dismiss the action for delay. ...

He said that as early as 1980 the partnership considered developing a project designed to provide accommodation for tourists. ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... Appeal dismissed. 1 The impreciseness as to dates flows from the fact that in his testimony the appellant described an event or occurrence which he considered relevant without any reference to the approximate period of time when it occurred. ...

Minhas agreed this document excluded any mention relating to last year’s credit then being actively considered and that it was actually provided only one month later. ... Harvey would be appropriately considered an employee of an adverse party and that she was subject to cross-examination by appellant’s counsel pursuant to Rule 146(3) of the Tax Court of Canada Rules (General Procedure). ... Such a failure might well be considered as fatal to the Crown’s case and the taxpayer’s appeal allowed. ...

The fact that a lienholder may be considered a purchaser for the purposes of registration legislation does not convert that lienholder into an owner. ... In this context, the fact that an assignment may be considered to be absolute does not take it out of the definition of security interest. ... The nature of the interest held by the bank, even if considered to be an absolute assignment, cannot be divorced from the circumstances in which it arose. ...

Subsection 56(12) of the Income Tax Act enacted by subsection 34(6) of the 1988 amending Act therefore does not have to be considered for the purposes of the instant case. ... However, I think that subsection should be considered since in express language it accompanies paragraphs 56(1)(b), (c) and (c.1), as appears from the words '[F]or the purposes of paragraphs 56(1)(b), (c) and (c.1)" appearing at the very beginning of the subsection. ... Accordingly, the only provisions of the Income Tax Act that must be considered in deciding the instant case are paragraphs 56(1)(b) and 56.1 (1)(b). ...

Shah testified that rental income properties located in the sunbelts of California and Florida were actively considered and weighed. ... Analysis I have considered the authorities advanced by each party in their cause. ... I have considered these factors as well as the favourable features highlighted by counsel for the appellants. ...

Paragraphs 56(1)(b) and 60(b) and subsections 56.1(3) and 60.1(3) of the Act read as follows: 56(1) Without restricting the generality of section 3, there shall be included in computing the income of a taxpayer for a taxation year, (b) any amount received by the taxpayer in the year, pursuant to a decree, order or judgment of a competent tribunal or pursuant to a written agreement as alimony or other allowance payable on a periodic basis for the maintenance of the recipient thereof, children of the marriage, or both the recipient and children of the marriage, if the recipient was living apart from and was separated pursuant to a divorce, judicial separation or written separation agreement from, the spouse or former spouse required to make the payment at the time the payment was received and throughout the remainder of the year; 60 There may be deducted in computing a taxpayer’s income for a taxation year such of the following amounts as are applicable; (b) an amount paid by the taxpayer in the year, pursuant to a decree, order or judgment of a competent tribunal or pursuant to a written agreement, as alimony or other allowance payable on a periodic basis for the maintenance of the recipient thereof, children of the marriage, or both the recipient and children of the marriage, if he was living apart from, and was separated pursuant to a divorce, judicial separation or written separation agreement from, his spouse or former spouse to whom he was required to make the payment at the time the payment was made and throughout the remainder of the year; 56.1(3) For the purposes of this section and section 56, where a decree, order or judgment of a competent tribunal or a written agreement made at any time in a taxation year provides that an amount received before that time and in the year or the immediately preceding taxation year is to be considered as having been paid and received pursuant thereto, the following rules apply: (a) the amount shall be deemed to have been received pursuant thereto; and (b) the person who made the payment shall be deemed to have been separated pursuant to a divorce, judicial separation or written separation agreement from his spouse or former spouse at the time the payment was made and throughout the remainder of the year. 60.1(3) For the purposes of this section and section 60, where a decree, order or judgment of a competent tribunal or a written agreement made at any time in a taxation year provides that an amount paid before that time and in the year or the immediately preceding taxation year is to be considered as having been paid and received pursuant thereto, the following rules apply: (a) the amount shall be deemed to have been paid pursuant thereto; and (b) the person who made the payment shall be deemed to have been separated pursuant to a divorce, judicial separation or written separation agreement from his spouse or former spouse at the time the payment was made and throughout the remainder of the year. ... With respect to subsections 56.1(3) and 60.1(3), the agreement between Aceti and Gravino does not provide that the amounts made and received in May, June, July and August are to be considered as having been paid and received pursuant to the agreement. ... M.N.R., [1990] 1 C.T.C. 2231, 90 D.T.C. 1110, Lamarre Proulx, T.C.C.J. stated, at page 2235 (D.T.C. 1113), that: Not only shall the clause stipulate that amounts have been received in the year or the previous year but it should also be clear that the parties want these amounts to be considered as having been paid and received pursuant to the agreement. ...