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Such payments shall be considered as having been paid and received pursuant to the provisions of sub-section 56.1(3) and 60.1(3) of the Income Tax Act, including any payments referred to above made prior to the date of this Agreement.   ... Further, my finding of a written agreement was not based solely on the cheques the father had paid to the mother for child support; their effect was considered as a whole along with the oral evidence and handwritten entries in the standard form agreement that had been provided to the parties for their completion ...

I specifically gave the Respondent a month to do just that, and I have received and considered its arguments. ... They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...

He described the factors considered by parents in choosing a school for their children, namely: location, distance, cost, and the experiences of other parents, relations, friends or colleagues. He considered that the risk of rejection is higher at the School due to its education program. ...

  [30]          Despite the discrepancies (absence of expenses), (absence of income), (marginal revenue), the appellants still considered any question and request for information superfluous, vexing and insulting ...   [34]          Such an analysis or search for pertinent facts to be considered need not take account of the entire life of the person assessed on the basis of aspects that have nothing to do with the assessment that is the subject of an objection ...

In MacDonald, Webb J. considered the fact that the taxpayer kept his Nova Scotia driver’s licence, that he continued to be covered by the Nova Scotia provincial health insurance plan, that his common-law spouse remained in Nova Scotia, that he kept his houses in Nova Scotia, that he did not take all his belongings with him to Alberta, that he did not purchase any property in that province and that he did not relocate his bank accounts to Alberta where he had travelled to find work. ... Certainly it is one factor, but only one of many that must be considered in the context of the entire evidence which presents itself in each individual case. ...

  [13]          The appeals officer also considered the layoff unjustified, since in October 2006 there were between 8 and 12 employees still working for the business. ...   [25]          As for the expenditures that the appeals officer considered were made by the Appellant for the employer with her own pay cheques, the Appellant adduced sufficient evidence, in my opinion, to show that that was not the case ...

He did not report that amount in his income as he considered it to be a reasonable allowance given to him by his employer to reimburse him for costs he incurred personally for the benefit of his employer. ... Pizzuti was the lady who erroneously considered the appellant to be a subcontractor. ...

(Transcript p. 249, lines 3-4)   When the evidence is carefully considered, it appears that many of the expenses that were paid by the Appellant in the period simply increased the amounts owed by the Appellant on various credit cards. I am not convinced that CRA officials properly considered this fact.   ...

The pain is considered chronic if it has lasted more than three months; the pain must involve at least three separate regions of the body; and, the patient must have at least eleven out of eighteen tender points. ... Accordingly, I am of the view that the non-inclusion of the benefit claimed by the appellants from the legislation in question does not constitute discrimination by effect. 20     Having reached the conclusion that the benefit sought by the appellants is not a benefit provided by the law and that the legislative choice not to provide such a benefit does not give rise to direct discrimination or discrimination by effect, I am of the view that the appellants' subsection 15(1) argument need not be further considered. ...

Thus, while the Appellants owned a different truck of the same type in each taxation year, for the purposes of this judgment, the various vehicles are considered globally as the “Truck” and the conclusions reached are equally applicable to each vehicle ... In the present matter, paragraphs 44(5)(c) and (d) are not in issue; accordingly, to succeed in this aspect of their appeal, the Appellants must show that the elements of paragraphs (a), (a.1) and (b) have been fulfilled; the evidence in respect of each is considered below ...