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Any improvement to be considered a land improvement will result in benefits which will be continual for a period of at least 5 years, therefore excluding such improvements as fertilizing, liming, seeding, etc. Examples of improvements that are considered as land improvement are: land clearing, land drainage, either surface or sub-surface, and erosion control improvements. ...

The members of the Joint Venture considered the construction of the Civic Centre to be absolutely necessary to create new demand for commercial space in that area and therefore achieve the levels of rental income that were required to finance the purchase. 8. ... Present statements as to the intention which motivated the acquisition must be considered along with the objective facts. ...

He said that he had looked at other farms four or five miles to the north of the subject property, but all things considered he regarded it as more suitable to his needs. ... A great deal has been said and written regarding tests to be applied or matters to be considered in determining whether the proceeds of the sale of real estate are a capital gain or ordinary income. ...

If it is established that the voluntary disclosure was not substantially complete because the taxpayer disclosed only those amounts or areas of fraud which the taxpayer thought the Department would become aware of, or would accept as being complete, the disclosure will not be considered as voluntary but rather as a further attempt to deceive the Department. ... A detailed submission will not be required at the first contact, however, that initial contact will be considered the date of the voluntary disclosure. 4. ...

., [1980] C.T.C. 2845; 80 D.T.C. 1749, in which the “residence” of a taxpayer who was formerly a resident of Canada, but who has left Canada save for an occasional return for brief visits was considered. ... In the circumstances, given the demonstrated intention of the family to return to the United States the stopovers could clearly be considered, as they were by the presiding judge, as being of such a transitory and incidental nature that they could not be construed as implying residence in Canada. ...

As was pointed out previously in Kerr and Forbes (para. 4.02(6)) and Wilson (para. 4.03(3)), it is not impossible for a taxpayer who already has another employment that is considered full-time to change his chief source of income and revert to being a full-time farmer. ... In assessing the respondent the Minister considered that farming was not his chief source of income and limited the deduction of losses to $500 in each taxation year by applying the provisions of subsection 31(1). ...

Income is earned from a woodlot by cutting the trees and selling the cut trees as lumber: this is not an activity contemplated in the subsection 248(1) definition of "farming". [2] Accordingly the woodlot operation should not be considered to determine whether or not the farm property maintained by Mr. ... 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. ...

The facts in this case are on many points similar to those considered by my brother St-Onge in the case of Dr. ... In any event, it would be highly artificial if a person could not be considered a trader because of this aspect of the matter if in all other respects he was. ...

I have considered the matter of costs, and I have concluded that it would be reasonable that the appellant be entitled to party-and-party costs. First, success with regard to the $11,378.70 out of an amount now in issue of $40,519.04 should be considered substantial; and second, while the legal arguments made on behalf of the appellant regarding the corporate tax refund of $57,661.00 were not persuasive to me, I do recognize that with a little more care and diligence Revenue Canada might have avoided this entire matter, by retaining this amount and using it as a set-off. ...

This is not however the matter which must be considered on this motion; the only question which I must determine is whether or not from a procedural point of view the plaintiff is entitled to the remedy he seeks as he has framed it in the statement of claim, namely, a judicial review of the actions of the defendant. ... The interplay of subsection 171(1) of the Income Tax Act and section 29 of the Federal Court Act was briefly considered by the Federal Court of Appeal in the case of The Queen v. ...