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With all respect to the members of the Appellate Division, I agree with the learned trial judge that a valid sale of this motor vehicle had been made to the defendant Peter Pidoborozny (the father) and that he was the owner at common law notwithstanding the fact that his son had made the payments under the conditional sales contract and had had exclusive possession of the vehicle from the date of its purchase. [11] I recognize that these two cases interpreted the word "owner" within the meaning of the provincial legislation and that other things may have to be considered in deciding the meaning of the words "acquire", "supply" or "import". ...

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. ...

The denial of the ITC implies that the Ferrari is not considered to be inventory on hand as at January 1, 1991 but capital property. ...

Settlement offers should be taken and considered seriously as costs may be awarded in an amount significantly in excess of tariff against an unsuccessful party who has not accepted a settlement offer that would have been more favourable than the outcome at trial. ...

  [6]               Since the return was made outside the normal reassessment period, t he Minister considered that the return was a request by Mr. ...

DECISION:   [8]     In addition to the oral submissions of the parties, I have also considered the letter from the Appellants dated April 16, 2012. ...

The C4, C5 and C6 discs in Trina's neck had been broken and she was considered to be a quadriplegic. ...

., [2001] 2 C.T.C. 2048, Tardif J. considered a corporate appellant's inability to pay a lawyer's fees as "a decisive factor" in such a motion as this. [8]            In this case the appellant's financial statements for 1997 and 1998 were put in evidence and they show a company in very healthy financial condition. ...

In interpreting the Agreement, I have considered the sworn testimony of Mr. ...

Loan Year                        Amount Repayments           Amount Owing 1992                                  $28,166.34                  $10,735.17                  $17,431.17 1993                                   $ 8,678.14                  $15,120.51                  < $6,442.37 > 1994                                  $24,465.03                  $14,882.15                   $ 9,582.88 1995                                  $38,806.80                  $25,592.68                  $13,214.12 1996                                  $11,800.00                  $18,256.11                  < $6,456.11 > 1997                                  $40,359.60                   $ 6,445.86                  $33,913.74 1998*                               $11,310.98                  $34,337.51               < $23,026.53 > Balance                                                                                                  $38,216.90 *to August 5 th, 1998 [12]          I have carefully considered the testimony of the Appellant, the testimony of Dennis, the testimony of Mr. ...