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The second rule that must be observed is that the factors mentioned by Dickson J. must be considered cumulatively, and not disjunctively. ... At page 383 (D.T.C. 5259), Urie J., with whom Mahoney J. concurred, said: All of the foregoing surely indicates that were it not for the fact that he derived income from what, for a normal person would constitute a full-time occupation, namely his employment at Ontario Hydro, the Respondent would have been considered to have been working full-time as an efficient, hardworking and knowledgeable farmer. ...

For the purposes of the Act and these Regulations, (d) a child shall, in respect of any month, be considered to be substantially maintained by a person if (i) the person contributes, during the month, toward the care, maintenance, education, training and advancement of the child an amount that is equal to or greater than the amount provided by any other person.... 9(1) Where payment of a family allowance is approved, the allowance shall be paid to the male parent where, (a) there is no female parent; or (b) the female parent and male parent are living separate and apart and the male parent has, in fact, custody of the child. (1.1) Where payment of a family allowance is approved and both the female parent and male parent declare in writing that the male parent is the parent who is primarily responsible for the day-to-day care of the child, the family allowance may be paid to the male parent. (1.2) Where payment of a family allowance is approved and the female parent and the male parent are living separate and apart and have, in fact, joint custody of the child, the family allowance may, on the written request of both the female parent and the male parent, be paid to the male parent. ... The effect of the impugned distinction or classification on the complainant must be considered. ...

Respondent’s position The spousal contribution requirement is a necessary element to the creation of a constructive trust and is a factor to be considered in determining whether the evidence supports a finding of resulting trust. ... This test was considered by Dickson C.J.C. in Sorochan, supra, where he said at page 5: It is suggested simply that there should be a “clear link between the contribution and the disputed assets”. ...

All things considered, I have some doubts as to his credibility. Furthermore, the testimony of Mrs. ... All things considered, it seems to me probable that the appellant did not do the number of overtime hours that was estimated by the Minister of National Revenue for the year 1987. ...

The sale of “C-English” in Canada was also considered. According to him, the agreement, which he described as an incomplete basic document, was above all intended to “put matters in order” between the signatories. ... In light of the considerations stipulated, the analysis would lead to the simple conclusion that it was Crab which, starting on December 12, 1986, must be considered as an investor in C-Line and not that it operated a business itself. ...

Woods says that in fact the government at the time considered one of Canada’s most crucial needs to be the need for increased investment, particularly in early stage companies. ... What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being-Is the sum of gain that has been made a mere enhancement of value by realising a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making? ...

In the broadest sense. 1 mean, I think when — I think I considered that the money was more. ... Schwartz testified the amount of $400,000 was "more or less picked from the air” although losses on stock options and of salary were considered. ...

In making this determination, the intended use of the property in the year in which the expenditure was made as well as over its useful life will be considered. ... Interpretation Bulletins and Information Circulars, while not to be considered law can be very useful in interpreting the meaning of relevant legislation. ...

No all-inclusive statement can be made as to when a loan can be considered to be "genuine", but a written and signed acknowledgment of the loan by the borrower and agreement to repay it within a reasonable time ordinarily is acceptable evidence that it was so. ... Justice Kerr says at pages 287-88 (D.T.C. 5195): In the absence of any definition in the statute of the expression "capital cost to the taxpayer of property", and in the absence of the authoritative interpretation of those words as used in paragraph 11 (1)(a) insofar as they are being considered with reference to the acquisition of capital assets, I am of opinion that they should be interpreted as including outlays of the taxpayer as a business man that were the direct result of the method the adopted to acquire the assets. ...

Hyrman considered Cernik and Beran partners in the project but not shareholders of either corporation, although all three are identified as shareholders in tax returns of both Cheakamus and EMT. Beran considered himself a shareholder of EMT and had a verbal agreement with respect to Cheakamus. ...