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To assist in considering this point, it seems to me that it would be useful to reproduce only the parts of paragraph 12(1)(x) which may be relevant to the instant case: 12(1) There shall be included in computing the income of a taxpayer for a taxation year as income from a business or property such of the following amounts as are applicable: (x) any amount (other than a prescribed amount) received by the taxpayer in the year, in the course of earning income from a business or property, from (ii) a government... where the amount can reasonably be considered to have been received (iii) as an inducement, whether as... deduction from tax... ... The respondent's expert considered also the capitalization of earnings approach. ... In order to assess the degree of risk, the following factors must be considered: general economic and market conditions prevailing, industry and market comparisons, financial condition of the business under review, and the qualitative assessment of the operations of the business. ...

Counsel submits that their wagering activity can be considered a business because it was managed and organized with the object of realizing a profit.   ...   [27]     The appellants argue that lottery winnings, by their very nature, are always tax exempt and can never be considered income from business, regardless of the volume of tickets or the circumstances surrounding their purchase. ... When asked whether he thought that the appellants’ purchasing pattern could be considered such a system, he stated that it was “preposterously risky” and in fact should be characterized as a “risk maximizing” system. ...

If she wished to be considered a resident of Korea for tax purposes in 2001 the onus is on her to prove through expert testimony what the law is in Korea with respect to taxation of residents and that she was a resident of Korea for taxation purposes on her worldwide income. There is no evidence before this court that the appellant is considered a resident of a contracting state, Korea, and liable to taxation in Korea on the basis of this residence. ... Minister of National Revenue, [1946] C.T.C. 51 (S.C.C.)] considered 'residency' and concluded that "The graduation of degrees of time, object, intention, continuity and other relevant circumstances, shows, I think, that in common parlance 'residing' is not a term of invariable elements, all of which must be satisfied in each instance. ...

I believe the appellant's salary from his employment should have been considered taxable income in Canada. ... In coming to a decision, the Court considered both Tedmon and Hewitt. ... There as well the Court appears to have considered both Hewitt and Tedmon and to have once again preferred the reasoning in Tedmon (at paragraph 9):   The source of the Appellant's income as of October 2003 was his employment. ...

That cadets were bound by certain enactments relating to codes of conduct applicable to regular members of the R.C.M.P. strongly suggests that they were considered members of the force although not regular members. ... What must now be considered is subsection 5(1) and paragraphs 6(1)(a) and (b) in order to determine the taxability of the allowance. [47] I am satisfied on the facts and contextual evidence in this case that it is appropriate to break down the allowance into two parts. ... It seems likely that this whole issue has been unwittingly created and exacerbated by T-4 slips, the preparation and impact of which were not considered when the training agreement was recast. ...

Moreover, the nature of the activity, whether it be called gambling or poker playing, is in my view generally considered a personal activity with the professional players in a minority. ... I, however, note that the Respondent’s arguments and the above cases further support my view that the activity in question is generally considered to have substantial personal element. ... Losing money every month can hardly be considered a steady source of income. ...

Instead Collier J. evaluates each type of interest income on the basis of what it considered “logging operations… and … processing…and sale…” to entail, without any analysis.  ...   [63]          MacKay J. considered what was meant by “income … from production of metals…”, and determined that production must by necessity include sales of metals because without sales, no income would be produced. ...   [91]          Second, capital gains cannot be considered logging income as suggested by the Intervenor.  ...

The result of all this was that it was alleged that a bare trust existed in favour of the appellant and that the property involved should be considered as his principal residence. ... Furthermore, at page 8:6: In other words, until we complete this process, where property is transferred to a bare trust as described earlier, for all income tax purposes the settlor will be considered the owner of the property. ... He may have avoided the element of tax had he bought and sold the property in his own name when it would have been considered as his principal residence. ...

However, other types of situations were also covered, as indicated by the following paragraph on page 140 of those notes: New subsection 245(1.1) is also aimed at those cases where an individual entitled to receive ordinary income rearranges his affairs through a series of related transactions, the purpose of which is to convert ordinary income that may reasonably be considered to have accrued up to the time the series begins into an exempt capital gain. ... Consequently, as a general rule, a dividend payment cannot reasonably be considered a benefit diverted from a taxpayer to a third party within the contemplation of s. 56 (2). ... That cannot legitimately be considered as within the parameters of the legislative intent of s. 56(2). ...

Forsyth considered whether the individual was eligible for a capital gains exemption. ... Forsyth, considered that lots devised to Mr. Pedwell’s parents and brother and Mrs. ... Also Fleury J. considered the individual devisees by Mrs. Peacock’s will to be the owners of the Property lots. ...