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All previous applications have found no impropriety and were considered on a full record. ...

She considered that she was entitled to costs under Column V of Tariff B, given the shocking nature of the decision currently under review and the delay in rendering the decision. ...

BESSELT                                                                                                  Respondent CONSIDERED AT TORONTO, ONTARIO PURSUANT TO RULE 369 AMENDED REASONS FOR ORDER AND ORDER BY:                                GILES A.S.P. ...

Accordingly, unless the Tax Court Judge applied the relevant principles unreasonably, or, in light of the evidence before him, committed some palpable and overriding error in making findings of fact, this Court will not intervene. [5]                Having considered the evidence as a whole, the Judge concluded (at para. 18) that the renovations were so substantial in nature that "the house was virtually rebuilt and resulted in a new capital asset" and, consequently, the cost of the work should be characterized as being of a capital nature. ...

., [1962] S.C.R. 65, and exclude its application and the principles derived from it, namely that the spouses are, it is true, co-owners of the community property but for tax purposes other factors should be considered. 1 [3]      Among these factors, the Supreme Court noted the fact that the husband held all the attributes of ownership and absolute enjoyment of the property, the wife did not have the plenitude of rights ordinarily conferred by ownership, her right being dismembered, inferior, stagnant and sterile, and the plenitude of the right of ownership (that is, the jus utendi, fruendi et abutendi) only accrued on dissolution of the community ([1962] S.C.R. 65 "> Sura, at 72). [4]      In view of the nature of the ownership which under her matrimonial regime accrued to the appellant"s wife over community property, it is not possible to conclude that for tax purposes she acquired ownership of community property in the year it was purchased by her husband, who administered the community property by himself, or that she acquired the proceeds of disposition of that property within the meaning of ss. 39(1)(a) and 54(c)(i) of the Income Tax Act in the year in which it was sold by him. ...

(iii) any expense incurred by him for the purpose of determining the existence, location, extent or quality of a mineral resource in Canada including any expense incurred in the course of                      (A)      prospecting,                      (B)      carrying out geological, geophysical or geochemical surveys,                      (C)      drilling by rotary, diamond, percussion or other methods, or                      (D)      trenching, digging test pits and preliminary sampling,                  but not including                      (E)      any Canadian development expense, or                      (F)      any expense that may reasonably be considered to be related to a mine, whether or not owned by the taxpayer, that has come into production in reasonable commercial quantities or to be related to a potential or actual extension thereof ...

While the evidence was not in all respects consistent, there is no clear indication from the Judge that he considered it and rejected it for lack of credibility or for any other reason. ...

I appreciate that the organization's actions of facilitating development of youth within that setting could possibly be considered charitable. ...

Toronto, Ontario June 4, 1997      FEDERAL COURT OF CANADA      Names of Counsel and Solicitors of Record COURT NO:              IT A-2808-91 STYLE OF CAUSE:          I N THE MATTER OF the Income Tax Act,                     - and-                      IN THE MATTER OF an assessment or assessments by the Minister of National Revenue under one or more of the Income Tax Act, Canada Pension Plan, Unemployment Insurance Act, 1971;                      AGAINST:                           WILLIAM ARCHER, Executor of the Last Will and Testament of                      MARGARET PASSER, deceased                      c/o Hughes, Archer, Dorsch                      372 Bay Street, Suite 1405                      of Toronto                      in the province of Ontario CONSIDERED AT TORONTO, ONTARIO UNDER THE PROVISION OF RULE 324. ...

., 1 this Court considered the applicable tests for determining the existence of a contract of service as opposed to a contract for services. ...