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., in 1977, in Her Majesty The Queen v Cad boro Bay Holdings Ltd, [1977] CTC 186; 77 DTC 5115 laid down as a test that any amount of business activity giving rise to income would necessarily classify the undertaking as an active business and that for a business not to be considered active it had to be in an “absolute state of suspension.” ... The Court of Appeal has ruled that it is up to the trial judge to review all of the facts and to satisfy himself whether there has been sufficient activity for the income to be considered as income derived from an active business. ...

It is alleged by the Minister of National Revenue in the explanation attached to the notice of re-assessment dated March 1, 1977 for the taxation year 1975 that the interest income, interest expenses, interest income deduction and capital loss as indicated in the income tax return of David H Hill for the taxation year 1975 should have been deleted because “it is not considered that the investment (to which those items related) was made for the purpose of producing income. 2. ... The Board has also consistently considered the physical transfer and the assignment as well as the legal ownership of the bonds to be necessary conditions for the taxpayer to be successful in meeting the requirements of subsection 20(14) of the Act. ...

The entire project was consistent with his training and profession as a draftsman — it was considered by him however to be for a separate and distinct business purpose. ... As for the other sundry items claimed by the taxpayer, in my view they are either reasonable as stated and supported at the hearing, or they should be considered as forming part of the basis for the $150 blanket allowance noted above. ...

His submission was that, if one considered all the circumstances surrounding each transaction and the commercial reality of the transactions, the only conclusion one could come to was that each expenditure was on account of capital. ... I find, all things being considered, that each vendor sold to the appellant everything he could have sold in so far as his business was concerned. ...

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. ... Despite this period of ten years and because of the distinction made above, the Board considers that the preponderance of the evidence is to the effect that before he purchased the Strawbrook Farm, the appellant could be considered as a farmer, or that his main source of income was farming. ...

It’s a method of financing that is considered very standard in Alberta. ... Yes, I considered Mr Cantin to be an astute businessman. I knew at the time that he had expertise in certain areas of the automotive field and I thought that he would be an excellent addition to the management. ...

The fact that they were subject to some slight variations foreseen by the judgment due to variable tax rates does not in my view prevent them from being considered as predetermined sums of money within the meaning of the Pascoe case. ... The fact that this can take place does not prevent them from being considered as fixed predetermined payments for the taxation years in question during which the payments were made pursuant to the divorce order. ...

The wide disparity in the appraiser’s evaluations of the subject properties is undoubtedly due to the fact that on the basis of information allegedly available prior to 1971 Mr Ford considered the highest and best use of the properties to be residential, while Mr Corman’s view of the highest and best use of the properties remained agricultural. ... However, none of the above sales can be considered as truly comparable to subject property, particularly in location. ...

An average of three sales per year cannot, in my opinion, be considered as an active business within the meaning of Section 125. The appellant’s only other income was rent from the lease of an industrial building which, as I understand it, was considered by the Minister as income from an inactive business. ...

Mr Crevier’s testimony, the explanation of his sources of information and the manner in which his information was completed (which was confirmed by Detective Sergeant Farmer), the numerous excerpts from CIOC’s report in which the appellant was implicated and the wiretaps in which the appellant’s voice was recognized were not considered by the Board from the same perspective or for the same reasons as they were received by the Chairman of the Inquiry into Organized Crime. ... However, the testimony of these persons denying they had paid the appellant the alleged amounts would have had to have been considered by the Board if counsel for the appellant had seen fit to call them as witnesses to rebut the respondent’s presumptions and discharge the onus of proof on him. ...