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We have considered carefully the lengthy written and oral submissions of the appellants but are unable to conclude that the learned Tax Court Judge erred in his determination of the issues correctly identified by him as being before that Court. ...

[17]   Hamdard Trust’s claims considered in the redetermination included claims that Navsun’s modified logo infringed Hamdard Trust’s trademark under section 19 or alternatively, section 20, of the Trademarks Act, R.S.C. 1985, c. ... In some cases in which an emphasis is placed on this factor, it may be possible to infer that all of the other required factors have also been considered. ... It is true that the factors are considered for different purposes in the two contexts: for purposes of passing off, it must be shown that a mark is distinctive and possesses reputation, while for section 22 purposes distinctiveness and reputation are considered when assessing the capability of that goodwill to depreciate. ...

It was established on discovery that the insurance proceeds were considered by the respondent to be income from business, not income from property, i.e., the policies of insurance perse. ... A mere physical act considered apart from the other steps necessary to bring income into existence is not a source of income as contemplated by the Act. ... The Queen, supra, Madam Justice Reed considered whether insurance proceeds received to compensate for lost income could be considered as production profits from a mining processing operation, and thus be deductible under the Income Tax Act. ...

The first class can only be considered as a reduction in the aggregate amount on which tax is computed. ... Considered by themselves, such changes would seem to have created a logical understandable change in the estate tax scheme. They did, however, when considered in conjunction with the aspects of paragraph 11(1)(v) that go beyond relief to widows and other immediate dependants, accentuate the “illogical” (in the sense of discriminatory) consequences of that latter provision. ...

Finally, he considered the potential profitability of the farm and found that there was "no realistic expectation of a substantial profit". [2]      Thus the learned trial judge considered all factors, and after weighing them together was entitled to reach the conclusion which he did. [3]      The appeal will therefore be dismissed with costs.                                                       ...

BETWEEN: NORMAN GAUDREAU Appellant and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on November 16, 2005) NOËL J.A. [1]                The principal argument raised in support of this appeal is that the Tax Court Judge considered the appellant's intention to return to Canada after the expiration of his four-year contract in Egypt as the overriding consideration in the determination that he was resident in Canada during this four-year period. [2]                We do not read the reasons of the Tax Court Judge as the appellant does. She considered the appellant's intention to return amongst a variety of other relevant factors. ...

No 1886, at paragraph 17, and concluded that he was not persuaded that the appellant's research project to develop a chocolate spread made from cocoa butter and milk protein involved a technological risk or uncertainty. [5]                It must be assumed that the Judge considered all the evidence given before him and that he accepted it, including the letter of July 6, 2011, from the Canada Revenue Agency, especially since the appellant referred to this letter several times in the case before the Tax Court of Canada. [6]                At the hearing of this appeal, the appellant also referred to us two cases from the Tax Court of Canada: Les Abeilles Service De Conditionnement Inc. v. ... Having considered these cases, I must find that they do not apply in this case, since the facts and expertise brought up therein are substantially different from the case before us. [7]                The parties having left the adjudication of costs to the Court's discretion, I would propose that this appeal be dismissed without costs. ...

I have therefore considered the factors outlined in subsection 400(3) of the Federal Courts Rules to adjust the items to what I considered reasonable given the type of case. ...

There is no evidence that he was active in farm organizations. [11]            He also considered that the events which the Appellant said resulted in the farm losses, were not unusual in the farming business. [12]            The Appellant argued the that the Tax Court Judge erroneously placed too much emphasis on the actual or potential profitability of the farming enterprise, and that he placed insufficient emphasis on the other factors referred to by Dickson J. in Moldowan. ... He correctly considered all of the factors outlined by Dickson J. in the Moldowan case. ... However, section 31 of the Income Tax Act and the cases which have considered that section, apply a test which may, in some cases, seem to be unfair. ...

He then concluded: [7] The best indicators of value for the subject property are considered to be Indices #6 and 7. ... Indices #6 and 7 are considered to provide the best indicators of value for the subject property and indicate a value range for unserviced acreage from $28,930 to $42,365. ... Since I have determined that the total commercial portion of the property is 86,800 square feet, its total value at $12 per square foot is $1,041,600. [...] 1 have not considered as a separate item the cost to complete the sewer line to the subject property, calculated by Mr. ...