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It follows that the value of a site, in the regional market, diminishes in direct proportion to the diminishing attractiveness of each factor which is considered so that at the lower end of the range of attractiveness the value of a site for a regional shopping centre will likely approach the value of a site for a local or district shopping centre. ... Tannahill informed us 40 acres of this land were useable and that the land was to be considered as raw land. ...

The plaintiff argues that the $255,340 received by it should not be considered as income in its hands because the plaintiff had no absolute right to the funds; the plaintiff knew it was going to be required to pass that gain on to its customers; it didn’t matter that the specific customers to whom it would accrue could not be identified; it was a clear liability, definite and measurable (the inventory gain (part sold) plus interest from August 1, 1977, to December 31, 1977). ... Could the amount then be considered as an expense of making income because the plaintiff had a known and measurable liability to its customers at the end of 1977. ...

Wording to be considered is “an amount paid in the year or payable in respect of the year” in paragraph 11(1)(c). ... All rents, annuities, dividends, and other periodical payments in the nature of income, whether reserved or made payable under an instrument in writing or otherwise, shall, like interest on money lent, be considered as accruing from day to day, and are apportionable in respect of time accordingly. ...

The result of the whole exercise was that the settlement figure of $103,111 was reported in the plaintiff's 1973 T-1, Return as follows: (a) Share of 1973 profits $ 15,175.00 (b) 1971 Accounts receivable of the partnership, not previously reported due to computing income on the cash method and included in the 1973 partnership profits reported 12,225.00 27,400.00 (c) 1971 Accounts receivable of the partnership not previously reported due to computing income on the cash method and considered to have been collected in the April 1, 1973 sale of the partnership interest 14,074.00 (d) Goodwill 61,637.00 TOTAL $103,111.00 5. ... The rationale of his dissent is thus stated at pp. 1384-1385: If the arrangement arrived at by virtue of the agreement of the 1st of February 1956 (Ex. 3) is, as I have found it to be, a sale of partnership assets by the various partners to the continuing partner and included in those assets the right of the retiring partners to share in any profits of the partnership, either those which were earned before the agreement or those which would be earned thereafter, then I am of the opinion that the authorities quoted require the sale price to be considered as a capital receipt, and I am of the opinion that if, when the sale price was Calculated by including as part thereof an estimate of the already earned but undistributed profits, the same result applies.... ...

The present Acceptance of Offer to Sell is open for your approval not later than June 7th, 1963, at 5:00 o’clock pm after which time it shall be considered null and void and nonexistent. ... The witness said he had seen the first document (Ex A-16) which George Richstone had submitted in respect of their original offer to sell (Ex A-15) and, although the said Exhibit A-16 had contained restrictive covenants which had not appeared in the initial offer (Ex A-15) and had allocated a separate amount of consideration to shares and rights and had ascribed another specific amount as consideration in respect of the restrictive covenants, he had considered it as nothing more than a matter of form for selling the shares and rights “because I only had one thing in mind—to sell our shares and get out”’. ...

In examining the “taxpayer's whole course of conduct", various courts have considered the following factors: (a) the number and repetition of similar transactions by the taxpayer,* [1] (b) the circumstances surrounding disposal of the property, [2] + and (c) the intent or motivation of the taxpayer at the time the property was purchased. ... Without further particulars, this is only one factor to be considered among others. ...

They must be considered in the light of the basic premises, that everyone must have a fiscal residence somewhere and that it is quite possible for an individual to be simultaneously resident in more than one place for tax purposes. and later on the same page: I am satisfied that had the defendant been asked, while in France, where he regularly, normally or customarily lived, Canada must have been the answer. ... He never filed income tax returns in the United States although he considered himself a resident there. ...

NAR first considered establishing its own trucking arm to carry goods from Waterways to Mildred Lake but by early 1974 had decided to contract out the trucking aspect. ... If NAR and its contractors are making use of any facilities affected under this sub-section, such use will be considered when establishing the unrecovered fixed cost and the out-of- pocket cost cannot be agreed upon, it shall be established by arbitration under the provisions of section 8.07. ...

It was the considered opinion of the partners that there must be a clean break with the past and that in the future all such requests and consultations should be with a corporation. ... The persons selected to be advised of those services were persons considered likely to have a need for them. ...

Bronfman Trust, [1987] 1 S.C.R. 32; [1987] 1 C.T.C. 117; 87 D.T.C. 5059, that it is the current use, rather than the original use, of borrowed funds which must be considered when determining if interest payments are deductible. ... The absence of documentary evidence or objective proof is not necessarily determinative of an issue of this nature, but is one element which must be considered in arriving at a proper finding. ...