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This was one of the matters which was litigated before Judge Ferg, however, and can be considered as settled by his judgment. ...

When considered in total perspective, the actions of Beatrice Shindle with respect to the Ontario operations were the actions, not of a company director, but, rather, those of a substantial creditor doing her very best to keep the Ontario operation going so that, hopefully, it could become a profitable operation from which, in time, the profits could be employed in repaying Evan’s large indebtedness to his parents. ...

Further, subsection 184(3.1) has not, to my knowledge, been judicially considered. ...

For the purposes of this Act, (a) a taxpayer's taxable capital gain for a taxation year from the disposition of any property is /2 of his capital gain for the year from the disposition of that property; and 54, In this subdivision, (g) “principal residence" of a taxpayer for a taxation year means a housing unit, a leasehold interest therein,... owned,... in the year by the taxpayer, if the housing unit was, (i) ordinarily inhabited in the year by the taxpayer... except that, subject to section 54.1, in no case shall any such housing unit, interest or share, as the case may be, be considered to be a taxpayer's principal residence for a year (iii) unless it has been designated by him in prescribed form and manner to be his principal residence for that year, and no other such housing unit... has been so designated for that year by him... and for the purposes of this paragraph the” principal residence” of a taxpayer for a taxation year shall be deemed to include, except where the property consists of a share of the capital stock of a co-operative housing corporation, the land subjacent to the housing unit and such portion of any immediately contiguous land as may reasonably be regarded as contributing to the taxpayer's use and enjoyment of the housing unit as a residence, except that where the total area of the subjacent land and of that portion exceeds 1/2 hectare, the excess shall be deemed not to have contributed to the individual's use and enjoyment of the housing unit as a residence unless the taxpayer establishes that it was necessary to such use and enjoyment; [Emphasis added.] ...

To reach that standard he considered it expedient to continue in his employment at Ontario Hydro, having reached the capacity of 40 sows on the home place expropriated in 1982 and to achieve the objective of 64 sows on the new farm. ...

In computing his capital gain, he deducted from the proceeds of disposition of the shares what he considered to be the adjusted cost base to him. ...

The opportunities to provide information and documentation to the CRA, outlined above, were more than sufficient to be considered fair to R&S. ...

Yet that simply carries on a long-standing regime under Customs Acts of the past, at least in relation to goods seized, for the goods are forfeited to Her Majesty at the time of the contravention of the Act (s. 122), and terms of any remission, where the Act or regulations are contravened, have been considered beyond the role of the Court to review. ...

F-7 regarding a decision made by Yvan Bélanger, Trade Policy Services Officer (the officer) at the Canada Border Services Agency (CBSA), on February 9, 2005, in which he denied the three applicants’ drawback claims, which were considered incomplete ...

In my assessment, the fundamental principle enunciated in the Salomon case remains good law in Canada and "One Man Corporations" should be considered as separate entities from their major shareholder save for certain exceptional cases. ...