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The Crown considered that a portion of this amount, namely $47,874.34, was income in the hands of the plaintiff received in 1979 and assessed the plaintiff accordingly. ...

The expert called by the plaintiff considered five sales of nearby properties: No. 1, across 106 Street from the subject, 2.28 acres, sold in November, 1972, for $87,719 per acre. ...

If Warbeck had paid himself any portion of such loan out of the company’s funds prior to conveying it to Woods, such amount would have been considered as a return of moneys loaned and he would have received it free of income tax. ...

Justice Muldoon's reasons that he considered the respondent's motion a request for a substantive determination (as to whether or not the applicants’ motion pursuant to subsection 232(4) was moot) and not merely an order for directions. ...

Courts have also repeatedly stated that the classification of receipts or expenditures into capital or income depend on all the surrounding facts and circumstances of each case, judicial precedents being no more than guidelines to a court to make sure that all material and relevant facts are considered or analyzed. ...

His explanation for not discounting the April 5, 1973 value of $18,000 per acre back to December 31st, 1971 is that he considered the subject property to have a superior location and access relative to other comparable properties. ...

There is no evidence that the CCRA made its decision in bad faith, ignored relevant facts, considered irrelevant facts, or decided in a manner otherwise contrary to the law. ...

The Tax Court considered itself bound by the later decision in Chrapko. ...

Town of Sudbury (1900), 27 O.A.R. 217, the Court of Appeal considered a section of the Assessment Act, R.S.O. (1887) Ch. 193, section 7, which exempted from taxation "Every... public hospital... ...

The following criteria should be considered: the profit and loss experience of 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. ...