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While the purpose of the legislation is a factor to be considered, it is only one of several which need to be taken into account. ...

It is in the context of this extraordinary procedure that the facts in this appeal must be considered. ...

The facts in these cases are almost identical to those considered by my colleague Judge Lamarre in Laurence v. ...

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. ...

And for greater certainty, no other activity, including working, housekeeping or social or recreational activity shall be considered as a basic activity of daily living. ...

To accept the respondent’s interpretation would be to follow a “purely mechanical approach” rather than a “functional one” in which the scheme is “considered as a whole, taking into account the intent of the legislation, its object and spirit and what it actually accomplishes”. ...

Minister of National Revenue^ [4] Sobier J. considered the judgments of the Supreme Court of Canada in Andrews v. ...

That is a question that perhaps might more appropriately be considered in the context of section 67 but it is also a factor which was taken into account in my decision. ...

Koka were concerned that the gain might be considered as being on income account, rather than capital. ...

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. ...