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Patrascu considered the corrections made by the bank, corrections attributable to GST/QST and other adjustments. ... He considered Mr. Rousseau to be like a member of his family. He even let Mr.  ... Patrascu, in her report and working papers, already considered those invoices and disallowed them for the reasons she already explained. [9] [37]   On cross‑examination, Mr.  ...

Consequently, the criteria or factors enunciated in Cooper, Roby and Kara are more pertinent than those considered in Molodowich. ... Sookochoff was familiar with, and used, the Molodowich factors as a guide while giving her evidence. (2) Meaning of “ Breakdown of Their Marriage” [25]   I have reviewed five cases that have considered the issue of whether a married couple were living separate and apart because of a breakdown of their marriage. [13] None of those cases provided a definition of the term “breakdown of their marriage,” nor did any of the cases enumerate the criteria or factors to be considered in determining whether there had been a marital breakdown. ... Gauthier used to stay in touch with one another during the Time Apart. d) Domestic services: This factor is best considered by reference to the following statement by Ms. ...

Certain differences arising from the difference between the Charter and the Human Rights Acts must, however, be considered. ... The effect of the impugned distinction or classification on the complainant must be considered. ... Judge Bonner of this Court considered this question in the matter of Dr. ...

For present purposes it is sufficient to say that it means (subject to certain refinements which need not be considered) the amount, if any, of taxable capital gains minus allowable capital losses from sources in Canada plus “all amounts each of which is the corporation's income for the year from a source in Canada that is a property" net of all expenses. ... At that time "foreign investment income" was defined in paragraph 129(4)(b) of the Act and it was the same as the definition of Canadian investment income considered in Marsh & McLennan except that the phrase "outside Canada” was substituted for the words “in Canada”. ... They are irrelevant to this appeal. 2 +The full text of subparagraph 129(4)(a) as amended by subsection 41(2) of Statutes of Canada 1979, c. 5 reads: In subsection (3), (a) “Canadian investment income” of a corporation for a taxation year means the amount, if any, by which the aggregate of (i) the amount, if any, by which the aggregate of such of the corporation's taxable capital gains for the year from dispositions of property as may rea sonably be considered to be income from sources in Canada exceeds the aggregate of such of the corporation's allowable capital losses for the year from dispositions of property as may reasonably be considered to be losses from sources in Canada, and (ii) all amounts each of which is the corporation’s income for the year from a source in Canada that is a property (other than exempt income, any divi dend the amount of which was deductible in computing its taxable income for the year or income from real property of a corporation that is not a Canadian-controlled private corporation) determined after deducting all outlays and expenses deductible in computing the corporation's income for the year to the extent that they may reasonably be regarded as having been made or incurred for the purpose of earning the income from that property, exceeds (iii) the aggregate of amounts each of which is the corporation's loss for the year from a source in Canada that is a property. ...

Such additional reasons, if any, shall be considered as forming part of these reasons as if incorporated herein. ... These amended agreements were not considered by this Court in the 2009 Decision. [57] In reading the hearing transcript and the 2009 Decision, I was struck by the presentation of a considerable amount of parol evidence presented by PC Bank to establish the context surrounding the implementation of the PCF Agreement that was in effect for the periods addressed in the 2009 Decision. ... For example, at paragraph 13(r) of its Reply, the Respondent alleges as part of the Minister’s assumptions of fact that “PCB was to provide access (…) to its customer base and provide a channel of distribution through its stores’ facilities to CIBC.” [61] In summary, the factual context in the present appeal is different than that considered by this Court in the 2009 Decision. [62] Considering all of this, I am of the view that the question of mixed fact and law, which I am tasked to decide in the present matter is different than the question of mixed fact and law adjudicated upon by this Court in the 2009 Decision. ...

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. ...

Huet because, according to him, it was considered that he was already making enough money with the Software. ... As a result of these elections, the excess dividends are considered taxable dividends, and the result is the authorized avoidance of Part III tax. ... However, the valid elections made pursuant to subsection 184(3) authorize the appellant to avoid this tax, with the excess capital dividends being considered a taxable dividend. ...

However, where the nature of a taxpayer’s activities contains elements that suggest that the activities could be considered a hobby or other personal pursuit, the venture will be considered a source of business income for the purposes of the Act if it is undertaken in a sufficiently commercial manner [9]. ... The Court must therefore consider whether the Appellant was carrying on this activity in a sufficiently commercial manner so as to be considered a source of business income. [42] At paragraph 54 of Stewart [10], the Supreme Court stated: [54] … in order for an activity to be classified commercial in nature, the taxpayer must have the subjective intention to profit, in addition, … this determination should be made by looking at a variety of objective factors … This requires the taxpayer to establish that his or her predominant intention is to make a profit from the activity and that the activity has been carried out in accordance with objective standards of businesslike behaviour. [Emphasis added] [43] The “reasonable expectation of profit,” which was the test prior to Stewart [11], must, of course, be considered if there is some personal or hobby element to the activity in question. ...

The more closely a taxpayer's business or occupation is related to real estate transactions, the more likely it is that the income will be considered business income rather than capital gain. ... First, which purchase should be considered: the one on December 4, 1987 entitled “offer to purchase”, or the one on February 11, 1988, which was the notarized agreement? 87 In Hill-Clark-Francis Ltd. (4.02(11)), the Exchequer Court held, affirmed by the Supreme Court of Canada, that it was not the intention on the date of the offer to purchase that had to be considered, but rather the intention on the date of the final contract. ...

The Submissions of the Parties [21] As noted above, the general tenor of the Respondent’s costs submissions is that HWLH, LFMI and Husky had a common goal and were working in concert and that when all three appeals are considered together the Respondent was successful. ... In such a case, it is for the Tax Court judge to determine the impact of this factor on the award of costs. [38] The Respondent accepts that HWLH was successful but submits that this success must be considered in the context of the overall success of the Respondent. ... However, I accept that in circumstances involving such significant stakes for the Appellant, efficiency and frugality may have taken a back seat to thoroughness. 17 In any event, it is important to recognize that the volume of work is merely one factor that may be considered in assessing whether and to what extent costs should be awarded to a party. ...