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Frank Moauro Farms Ltd. is considered primarily to be the appellant's company whereas Glenriver Investments Ltd. is considered to be his son's company. ... The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk is taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ...

During this period as well Kinwest acquired approximately 400 additional contiguous acres which were considered appropriate to include in the overall development. ... Moreover, I accept his characterization of the project as "selfliquidating"—an expression used in a memorandum prepared when the project was being considered and accepted by Mr. ... M.N.R., [1964] C.T.C. 372, 64 D.T.C. 5224 must be considered. The Fraser decision stands for nothing more than the common sense proposition that where a taxpayer holds a trading asset that he intends to sell at a profit he cannot convert what would otherwise be a trading gain into a capital gain by packaging the trading asset in a corporate shell and selling the shares. ...

At the trial the character of the costs was not considered in issue and both counsel submitted the sole issue before the Court was whether the appellant had acquired sufficient interest in the properties at the time the outlays were incurred to permit him to deduct the outlays in the computation of income for the 1981 taxation year. ... M.N.R. [4] considered a fact situation somewhat similar to this appeal. ... Couture, T.C.C.J. considered that the appellants had had access at all times to the construction sites, that they had done the mechanical, plumbing, and heating work themselves, and that they had assumed obligations normally incumbent upon a mortgagor. ...

NOTE: This agreement supersedes all previous agreements and drafts between the above parties and is considered the final agreement. ... Counsel for the appellants argued that the appeals should be allowed because the operation of the yacht owned by the appellants and chartered by their agent should be considered as a business venture rather than a leasing property and that the capital cost allowance deductions should be granted under subsection 1100(17) instead of being limited by subsection 1100(15) of the Income Tax Regulations. ... Vandenbelt did not even testify and the Court considered that none of the respondent's allegations have been denied. ...

The following criteria should be considered: the profit and loss experience in 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. ... Although there is an allowance for grain sales and trees, since neither the partnership agreement nor the partnership registration declaration refers to anything but raising and breeding dogs, the trees and hay cannot be considered as part of Simca Kennels, particularly in light of the fact that the acreage property where the operation was moved to on April 1, 1982 is owned jointly by the appellant and her sister. ... A townhouse in Toronto on a 15 by 70 foot parcel cannot be considered a farm. ...

Dickson, J. says at page 314 (D.T.C. 5215-16) the factors to be considered. ... Canada, [1989] 1 C.T.C. 235; 89 D.T.C. 5080, follows the dicta in Moldowan and finds that the words "the time spent, the capital committed, the profitability both actual and potential" must be considered conjunctively and not disjunctively. ... At no time would farming be considered as his main source of income either alone or in combination with his other business activities, rather it was carried by the income from his other activities. ...

Various alternatives were considered. Counsel wrote to Revenue Canada, Taxation, to determine its position. ... It is not for me to speculate what order might have been made had the relevant provisions of the Act been considered. I have considered the arguments submitted and have concluded that the position taken by the respondent is correct. ...

The Court agreed that it was not unreasonable for the Minister to have delayed assessment of the returns pending disposition of the appeal process concerning the personal assessments and noted, at page 6 (D.T.C. 5057), that the time lag considered in the context of "all due despatch" was the period which commenced with the date of the decision of the Supreme Court of Canada. ... The Court considered the timing of those assessments as having met the "due dispatch” parameters imposed on the Minister. ... This phrase was considered by Fournier, J in Joseph Baptiste Wilfrid Jolicoeur v. ...

It was argued that nowhere is a reasonable expectation of profit defined in terms of length of time and each endeavour must be considered separately. ... While this may be a factor in determining whether or not a business is carried on with a reasonable expectation of profit it cannot be considered conclusive by itself. ... The question of deductibility of losses in a year where the taxpayer anticipates future profits but has no expectation of profit in that year was considered by Mr. ...

., [1985] 1 C.T.C. 2178; 85 D.T.C. 210, Christie, A.C.J.T.C. considered paragraph 8(1)(h) of the Act as it related to salesmen and stated at 2185 (D.T.C. 215):... ... No serious argument can be advanced that failure to comply with the employer's instructions in this context could, in due course, be considered a breach of the employment contract. ... What was “expected” of a salesman must be considered in the light of advice given by Gillis to prospective salesmen with respect to expenses. ...