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Issues The issues in this appeal are fairly straightforward and involve a determination of whether the plaintiff is entitled to deduct the disallowed expenses totalling $13,497, $18,850.75 and $28,911.95 in the 1980, 1981 and 1982 taxation years respectively, under paragraph 18(1)(a) of the Act and whether the disallowed expenses were considered to be personal or living expenses and therefore not deductible under paragraph 18(1)(h) of the Act. ...

Thus, the letter is far from being as clear and formal as that considered in the following passage from the judgment in Valence v. ...

This determination will vary with the circumstances of each case, but here, having examined the full text of the report, I considered it appropriate to accept counsel's undertaking of nondisclosure, even to his client, and to allow him access to the disputed portion solely for the purpose of argument. ...

In addition, the chapeau language in paragraph 231.2(3) provides that the Court may make the Order “subject to any conditions that the judge considers appropriate”. [29] I have considered the evidence and submissions on this application, as well as the broad information-gathering purpose of ITA s. 231.2 recognized by the Federal Court of Appeal in Roofmart and Greater Montréal Real Estate Board, the nature of the testimony that supported the conclusions that the Orders should issue in those cases, and the limited scope of the information sought by the Minister from RBC. ...

If the option price is equal to the value of the stock when the option is given, no benefit is considered to be received at that time. ...

In such a case, the non-contributing joint account holder is likely to be treated, in law, as mere trustee for the other joint account holder who will be considered the sole owner of the funds. ...

Where a natural gas compressor station is used in conjunction with the main gathering or pipeline system and it is used to either stabilize the varying field pressures for transmission of the gas to a gas processing plant or to compress the gas to a pressure required for its transmission to a gas processing plant, the compressor is not considered to be a component part of the pipeline and its capital cost is included in class 8. ...

In view of this lack of evidence the parties are content that each of the respondents be considered an “officer” of the National Parole Board for purposes of this appeal. ...

Since he is still alive and therefore a party to the proceedings, although unrepresented either in person or by counsel these allegations have to be considered, which is why the evidence to which reference has been made was permitted. ...

Justice Strayer considered in Shore v. Minister of National Revenue, [1992] I C.T.C. 34 (Fed. ...