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The appellant considered it to be mandatory for him to have a car available for his use when required to go to the hospital in response to emergency calls and he also said that apart from this without a car the carrying on of his practice would be more complicated and his office work would pile up. ... Robertson (1952), 33 T.C. 452, case the Court of Appeal in England had considered the case of a barrister who had chambers in London where he carried on his practice but resided in. ... And if the whole hospital were to be considered his base I fail to see why the area consisting of the whole hospital plus his house and the distance between them could not just as readily be said to be the base of his practice. ...

  [22]      Before discussing this question, Dussault J. considered the issue relating to the date of disposition of the shares. ...   [25]      After noting that this opinion was not determinative of the precise question he had to decide, Dussault J. nevertheless considered it when he sought the intention of the parties. ... The fact that the sale was made in the context of a PSO subject to the SA is one of the circumstances that must be considered in analyzing the intention of the parties ...

The Core Bible Studies, according to Mr Hudspith, were what the board and the faculty “considered to be the very hub of the curriculum’’. ... There was, indeed, no evidence to the effect that the enrolled children were ever considered to be truants by the Ontario educational authorities. ... Mr Hudspith testified about this as follows: “... there seems to be a confusion in terminology, it is exactly the same fund and it was considered a donation.” ...

.), referred to by the appellant, the court listed some factors considered to be material in determining the question of fiscal residence, at page 5163:  ... ... Finally, the Boston case was considered but not followed in the McFadyen case, which was affirmed by the Federal Court of Appeal ...   [47]          Regarding the beginning of the relevant period of the appeal, the beginning of 2007, it must be considered that a reasonable person would be careful. ...

Where a lessee pays in a lump sum the rent payable annually for the duration of the lease, it is considered by the Department that he does not acquire any new right or privilege but merely pays the rent in advance. ... Nevertheless, there is a hint in paragraph 3 where it is stated, "he does not acquire any new right or privilege’, that an amount prepaid in satisfaction of rent is not to be considered capital in nature. ... However, the mere lack of a definition in the Act cannot be considered as sufficient to create confusion if other means are available through which the characterization of the sum involved can be ascertained. ...

The sessions are designed to determine whether the patient has been coerced into making the decision to have an abortion; to determine whether the patient has considered all other options available to her; and, whether the patient has made a firm commitment to the decision to terminate the pregnancy. ... It flows, therefore, from the Minister’s factum that the deemed refusal was made, not because abortion is not a health care, nor because the Society's activities were considered to be harmful to the community, nor because these activities were considered to be of a political nature, nor because the activities were considered to be illegal, nor because private clinics cannot enjoy the same “charitable” status as public or private hospitals, nor because the women benefitting from the services of the clinic were not “the public” or a sufficient section of the public, but strictly because “absent clear statements of public policy and absent public consensus on the abortion issue, it cannot be said that the (appellant)'s activities are beneficial to the community in a way the law regards as charitable” (respondent's memorandum of points of argument, para. 21). ... As I read the cases, for an activity to be considered as "contrary to public policy”, there must be a definite and somehow officially declared and implemented policy. ...

Accounting Principles The extent to which generally accepted accounting principles may be considered for income tax purposes is well defined by the jurisprudence. ... Carscallen considered the results of a search made of published financial statements of commercial enterprises in Canada and the United States. ... Carscallen considered the low cost of some of the so-called working spares as being entirely irrelevant. ...

It should be noted that, under subsection 56.1(4) of the Act, support is considered a child support amount if it is not identified as being solely for the support of a recipient who is a former spouse ...   [42]         Justice Favreau properly considered and reviewed the case law on the issue of discretion as to the use of the support amount. ... Conclusion   [44]         Having considered all of the evidence as well as the submissions before me, I have made the following findings:   a.                  ...

To assist in considering this point, it seems to me that it would be useful to reproduce only the parts of paragraph 12(1)(x) which may be relevant to the instant case: 12(1) There shall be included in computing the income of a taxpayer for a taxation year as income from a business or property such of the following amounts as are applicable: (x) any amount (other than a prescribed amount) received by the taxpayer in the year, in the course of earning income from a business or property, from (ii) a government... where the amount can reasonably be considered to have been received (iii) as an inducement, whether as... deduction from tax... ... The respondent's expert considered also the capitalization of earnings approach. ... In order to assess the degree of risk, the following factors must be considered: general economic and market conditions prevailing, industry and market comparisons, financial condition of the business under review, and the qualitative assessment of the operations of the business. ...

Counsel submits that their wagering activity can be considered a business because it was managed and organized with the object of realizing a profit.   ...   [27]     The appellants argue that lottery winnings, by their very nature, are always tax exempt and can never be considered income from business, regardless of the volume of tickets or the circumstances surrounding their purchase. ... When asked whether he thought that the appellants’ purchasing pattern could be considered such a system, he stated that it was “preposterously risky” and in fact should be characterized as a “risk maximizing” system. ...