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They submit that all such conduct was already considered by the Court at that hearing and thus that the Respondent is estopped from raising it again in this motion. [38]         There is no merit to this position. First, it is not clear to me on the record whether the Court even considered on April 3, 2012 whether the Appellants’ appeals should be dismissed. More importantly, even if the Court had considered that issue, the legal question that would have been considered was whether the Appellants’ conduct up to April 3, 2012 was sufficient to warrant a dismissal. ...

    [19]         Employment which is not held under an express or implied contract of service is not considered pensionable employment. ... As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties' intent. ... Conversely, if he did not “ordinarily” report for work in Canada, the time spent in Canada working for the Appellant will not be considered pensionable employment in Canada ...

Cooke, when considered in conjunction with the services provided by Mr.  ... The fact that the appellants' son was a tenant of the Mississauga property is considered in the context of determining whether the property was used to make a profit and thus whether it was a source of income earned from a business or property. ... Thus, where the nature of a taxpayer's venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act ...

John’s Newfoundland, this Court has considered the extent, if any, to which the Appellant’s claimed expenses were unreasonable and the needed reduction, if warranted, which is necessary under section 67 of the Income Tax Act, RSC 1985, c.1, as amended (the “ ITA ”) to render such unreasonable expenses reasonable;           NOW THEREFORE THIS COURT ORDERS THAT: 1.      ... Peach explanation for them be considered, the Court has employed a hopefully useful methodology. ... Peach was not considered in the Federal Court of Appeal’s decision. To that extent, counsels’ submissions have been received and filtered by this Court through the actual evidence, pleadings and documentary evidence before this Court at the hearing. [11]         Of particular note in that regard, are the following facts concerning the 2009 and 2010 taxation years adduced into evidence by Mr. ...

Thus, where the nature of a taxpayer's venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act. 53 We emphasize that this "pursuit of profit" source test will only require analysis in situations where there is some personal or hobby element to the activity in question. ... Where there is a personal element, the factors stated by the Supreme Court in paragraphs 54 and 55 of the decision must be considered. ... On the other hand, even if I were to disregard that, when I reread the evidence and considered whether the respondent had proven that some expenses were not legitimately related to the law practice, I noticed that given how everything was presented, it was impossible for me to make such a determination because what I noticed was that both bundles of the receipts submitted totalled more than the amounts claimed.                                     ...

As noted above, removing or replacing the walls together with either the ceilings or floors would qualify, regardless of the room being considered. ... HMQ, 2005 TCC 502 at paragraph 14. c)      Drywall should be excluded as a component considered in the calculation of renovation [16]          The Appellant’s agent took much time to argue before the Court that the non-removal and/or non-replacement of entire walls of drywall in the building were irrelevant; drywall is critical to the safety, integrity and strength of a building. ... The test is whether based upon the totality of the renovations, after a careful listing of those elements to be included, but excluding those not to be considered, substantial renovation to the building has occurred. ...

Tremblay’s critique greatly undermines his credibility as an expert, seeing as he considered these properties in the reconciliation. [29]   Indeed, during his reconciliation, Mr. ... Tremblay selected four properties (37 Whistler Street; 155 Banff Street; 132 Charmonix Street; 107 Tremblant Street) with a slab or crawl space, i.e. without a basement, including three that were considered in the reconciliation. ... Gauvin-Lamontagne only considered the appliances, whereas he included all the furnishings, including the appliances and a spa, pursuant to the deed of sale. ...

Although Cattanach J. expressed the caution that his words did not constitute an “exact” definition, the extent to which his words have been adopted in the jurisprudence without change over some thirty years suggests that his approach, although not necessarily exhaustive, is now considered to be the working definition. ... The legislative restrictions are relevant and have to be considered. In this case, the Appellant’s expert opined and counsel argued that this extent of regulation automatically dismissed the market as a relevant market and required a proxy market be created. ... These reasons and this decision should not be considered to suggest otherwise or raise concerns that fundraising activities by charities should be in any way curtailed. ...

Justice Visser in 2078970 Ontario Inc. [8] agreed with Paletta and stated that while earlier cases dealing with previous versions of Rule 58 may still be of assistance, they should be considered cautiously and distinguished when needed. [17]   Cases still suggest some caution. ... Moreover, inadmissible evidence did not warrant, in Judge Gouge’s considered opinion, the exercise of a discretion to stay proceedings. ... Questions 1, 2 and 3, which fall with the category of mixed questions of law or fact or the admissibility of evidence, shall be considered further. ...

In addition, he never considered himself an employee of the Payer. Although he acknowledged that the Payer paid him as an employee, he stated that “they shouldn’t have done that” as it was a breach of the Offer of Admission. ... If religious beliefs (or the absence thereof), were to be considered relevant to bolstering a witness’ credibility, then surely they would also be relevant to impeaching credibility. ... Rooke’s payments were paid by the Payer’s payroll department, suggesting that the Payer considered Mr. ...