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That same day Olah forwarded an unsworn supplementary affidavit of documents and made particular reference to accounting records considered particularly relevant. ... In addition to Erlichman’s evidence I nave considered the affidavits and examinations of Stanley, Pomianowski and Siqueira. ... I have considered the criteria enumerated in the Rule and have concluded that a lump sum award is not warranted. ...

This estate had no assets which could be considered to be personal-use property, as defined in paragraph 54(f) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... Advisory legal services relating to the appellant's income tax returns may perhaps be considered as related to the appellant's income earning process if some evidence were produced to the effect that legal services were rendered for that purpose. However, on one hand, the account was not apportioned as such, and even if it had been, the reasonableness of the account would have to be considered. ...

Eng) received a letter from Rosales providing additional information which Rosales considered relevant with respect to the disallowance of West Coast business losses. 15. ... He responded and did provide additional material which was considered by the Minister. ... I am satisfied that the Minister examined the return with due dispatch, advised Rosales of the audit being performed with respect to West Coast, considered his submissions and then assessed the tax payable for the year. ...

Issue The issue is whether the appellant’s profits from the disposition of its interests in a 38-suite apartment building municipally known as 1315 Bayview Avenue ("Bayview") in the Borough of East York and in a 50-suite apartment building municipally known as 37 Oriole Road ("Oriole") in the City of Toronto are to be considered as a capital gain or as being on income account. ... Motive — The authors observe (page 24) that in Canada over the years factors one to five supra have been considered by the courts but that the question of motive or intention at the time of acquisition of an asset has received the most attention. ... All of the circumstances, including that circumstance, must be considered. ...

He considered a Standardbred racing operation and investigated the practicability of such a move by consulting breeders, trainers and other individuals involved in that business. ... Although no changes in the manner in which the operation was conducted appear to have been seriously considered at this time Lloyd continued to believe that Trent could make its investment worthwhile. ... Respondent's position Counsel for the respondent submits that the criteria established in Moldowan, supra, must be considered with reference to the actions of the corporation as a whole and should not be restricted to or confused with the actions of its sole shareholder. ...

The expenses are considered expenses of the taxpayer and not of the corporation. ... Expenses are not deducted in calculating the income of the partnership but are considered, for tax purposes, to be the expenses of the partners. The appellant in this case is claiming “Canadian exploration expense" pursuant to the Act that allows the partnership's expenses to be considered as the expenses of the partners. ...

She further said that her understanding was that the Government of Canada considered only Lot 11 as Indian reserve land by virtue of Order in Council P.C. 1956-120, and that is what the government has registered on the title as seen from the excerpt from the Reserve General Ledger in Exhibit A-1 as Appendix G. ... There is no legal basis, notwithstanding the history of the exemption, and the special position of Indians in Canadian society, for extending it by reference to any notional extension of reserves or of what may be considered as being done on reserves. ... I am satisfied that the present status of the law on the interpretation of paragraph 87[1](b) requires that the liberal interpretation approach should be used but also that the section does not extend beyond the ordinary meaning of the words and expressions contained in the section and I am not prepared to adopt any notional extension of" reserves", or as to what may be considered to be done on reserves. ...

The fact that they were subject to some slight variations foreseen by the judgment due to variable tax rates does not in my view prevent them from being considered as predetermined sums of money within the meaning of the Pascoe case. ... Counsel for the appellant added that the allowance payable in April 1986, in accordance with the 1985 agreement, had to be considered as being an interim measure because they were moving from the system in effect in 1982, 1983, 1984 and 1985 to the method of paying alimony provided in the first paragraph of the 1985 agreement. ... In that case, the question considered by the Federal Court of Appeal was whether certain periodic payments amounted to allowances for maintenance or whether, on the contrary, the payments were made on account of a payment of capital or in a lump sum payment. ...

Neither the appellant nor Father Larre considered her to be an employee of Bosco during the time she was studying in the United States. ... However, that does not end the matter as the effect of subsection 6(3) of the Income Tax Act must be considered and it reads as follows: 6. (3) An amount received by one person from another (a) during a period while the payee was an officer of, or in the employment of, the payer, or (b) on account or in lieu of payment of or in satisfaction of an Obligation arising out of an agreement made by the payer with the payee immediately prior to, during or immediately after a period that the payee was an officer of or in the employment of the payer, shall be deemed, for the purposes of section 5, to be remuneration for the payee's services rendered as an officer or during the period of employment, unless it is established that, irrespective of when the agreement, if any, under which the amount was received was made or the form or legal effect thereof, it cannot reasonably be regarded as having been received (c) as consideration or partial consideration for accepting the office or entering into the contract of employment, (d) as remuneration or partial remuneration for services as an officer or under the contract of employment, or (e) in consideration or partial consideration for a covenant with reference to what the officer or employee is, or is not, to do before or after the termination of the employment. ... Cardin, as he then was, Chairman of the Tax Review Board, considered the matter of a taxpayer who had worked for a company as a research chemist for 33 years. ...

When he was not fishing during the fishing season because, for example, no area was open and he was close to Hot Spring Cove, Charleson would return to the reserve, which he said he considered "home". ... There is no legal basis, notwithstanding the history of the exemption, and the special position of Indians in Canadian society, for extending it by reference to any notional extension of reserves or of what may be considered as being done on reserves. ... There was no suggestion in the evidence that the waters fished by Charleson are considered traditionally or historically part of the community of the native people so that the waters may constitute a real and actual extension of the reserve: see National Indian Brotherhood, supra, at page 684 (D.T.C. 6491). ...