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Respondent's counsel has moved to dismiss the application for failure to appear. [2]            Since the Appellant is neither here, nor have we received anything to explain his absence or anything in the form of material or affidavit supporting the application, which I might have considered in considering the merits of the application, the motion is granted and the application to set aside the judgment is dismissed. ...

Respondent’s argument   [12]         The respondent claims that the training the appellant took cannot be considered a “supply”. ...   [27]         Home telephone and cellular telephone charges can be considered "supplies": see McCann v. ... Although training could be considered a service provision, the type of service considered by the Act is a public service, such as natural gas and electricity. ...

  [27]         Paragraph 161(7)(a) of the Act lists deductions and exclusions which are considered to be specified future tax consequences. ...   [41]         However, applying correctly subparagraph 161(7)(b)(iii) of the Act, the Minister should have considered the deduction as having effect 30 days after July 29, 2009, thus on August 28, 2009. ...   [44]         The request in writing which resulted in the reassessment of January 18, 2011 was made on April 15, 2010 and the deduction is thus to be considered as having effect 30 days later, that is May 15, 2010.   ...

The letter stated that the lump sum amount paid to her from Nortel Networks for $45,334.85 was being classified as a retiring allowance and is not considered insurable earnings by HRDC. ... If that payment had been considered a termination payment by Nortel, no such deduction would have been made, nor would any pension adjustment. ... This being so, such damages can rightly be considered a "retiring allowance" as that term is now defined by subsection 248(1) of the Act.    ...

However, if he had considered it it is apparent that, from the employees' standpoint, the latter were not in any way integrated into the employer's business ... I do not believe that it could be said that the Worker could be considered to be an "integral part" of the Appellant's operation in the Periods.   ... Furthermore, as noted above, both the Worker and the Appellant considered it to be casual employment since the Appellant did not make any employee deductions for the Worker and the Worker claims that he considered himself an independent contractor.   ...

The payments made in November and December of 1987 cannot be considered as deductible by the Appellant pursuant to paragraph 60(b). ... This agreement acknowledged that payments had been made but did not state that they were to be considered as maintenance for tax purposes. ... They were not periodic payments as required by paragraph 60(b) because one payment cannot be considered as periodic. ...

He is eligible for crop insurance, deficiency payments and is considered by other governmental bodies to be a full-time farmer and should be considered to be such under the Income Tax Act. ... The Minister feels the profitability must be considered after capital depreciation as shown in Moldowan at page 313 (D.T.C. 5215) (although he agrees that Moldowan was considered on the basis of reasonable expectation of profit before Morrissey). ... The case was not raised by either parties here but this issue was considered in the case of Campbell v. ...

In the case at bar we are concerned specifically with subparagraph 18(3)(b)(ii): where one taxpayer borrows money and it is reasonable to conclude that this money is used to assist a second taxpayer with whom the first does not deal at arm's length to acquire land, the first taxpayer will be considered to have borrowed the money to acquire land. ... Anstel) in respect of borrowed money that may reasonably be considered (having regard to all the circumstances) to have been used to assist, directly or indirectly, another person (i.e. ... In issue was whether or not a parcel of land (the "Lynwood" property) owned by the appellant could reasonably be considered to have been used in, or held in the course of, a business carried on in the year by the appellant, vide subparagraph 18(2)(c) of the Act. ...

Not only shall the clause stipulate that amounts have been received in the year or the previous year but it should also be clear that the parties want these amounts to be considered as having been paid and received pursuant to the agreement. ... I am of the opinion that there are two legal questions to be considered in order to resolve the matter of the validity of the clause. ... Stewart but they were not made pursuant to a written agreement: the written agreement did not provide that the said amounts were to be considered as having been paid and received pursuant thereto and therefore they are not deductible by Mr. ...

  [26]         These were the two principal alternative methods considered.   ... A proportion is a comparative ratio that is a part considered in comparative relation to a whole. ... Making such a decision can not be considered a transaction for GAAR purposes ...