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Thence the expenses were not incurred for the purpose of producing income the said expenses must be considered personal or living expenses. ... 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 mental attitude of the appellant and his resourcefulness may be considered as a good asset. 4.03.3.3 The appellant's intended course of action Many times after the Supreme Court, the courts have insisted on the existence of an organized plan of action to prove the objective seriousness of the activity, contended as being a business, a source of income by a taxpayer. ...

In the case of the installation of a large machine, for example, making a base or angle irons for it may be manufacturing, while, on the other hand, the actual installation of the machine with the help of a crane can hardly be considered manufacturing, according to the respondent, and the appellant would not have met the burden of proof. ... As a general rule, the on-site fabrication, installation and erection of machinery and equipment, regardless of size, is not considered to be construction, unless it constitutes a component part of a building or structure (e.g. — heating system, air-conditioning equipment, sprinkler system, plumbing, wiring, etc). ... Because the existing system was needed to make the new one operate, contract no. 23 cannot be considered separately from the three others. ...

The appellant contends that the whole property must be considered as the enjoyment of the housing unit as principal residence of the deceased. ... (e) Her mother never considered selling or subdividing the six acres. ... Raper had died before 1980, the entire land would have been considered as necessary to the use and enjoyment of the housing, because of the Yates decision, to which once again the Court is bound. ...

He considered going into some other business: real estate, clothing manufacturing, hockey sticks (Sn p 37). ... The latter could be considered as the accumulated profit. The fair market value of those 34 horses was not given in evidence. ... (par 3.10, 3.11) 4.03.6 The Capital Committed Concerning the capital committed, it appears from the evidence that the appellant invested $400,000 only for the purchase of horses, (par 3.16, 3.17) 4.03.7 Profitability Concerning the profitability, the court thinks that the inventory at the end of 1983 being between $500,000 and 950,000 (par 4.03.2) must be considered as potential profitability which may be changed at any time into actual profit by selling part of it. ...

Chettabi's testimony and the documents entered into evidence during the hearing, the Court may also consider the overall reasonableness of the assessment made based on the deposit method to decide whether to allow or dismiss the appeal. [26] In this case, the evidence showed that, on a balance of probabilities, several deposits considered unexplained in the context of the audit were justified by a withdrawal made the day before or the same day, or even a few days before, from another bank account held by Mr. ... Chettabi was able to establish that $2,861.46, which was considered an unexplained deposit in the context of the audit and added to Mr. Chettabi's income, came from the SAAQ. [28] Thus, taking into account the amounts from the SAAQ and other withdrawals that were not conceded by the Minister or, moreover, that were not considered by the auditor to justify the subsequent deposits ($1,000 withdrawn from the Scotia account on May 16, 2007, and $6,000 withdrawn from the Caisse account on May 17, 2007), the unexplained deposits are reduced to $10,653 from $40,514, which is the amount initially assessed by the Minister. [29] In light of all of the evidence, I find that Mr. ...

The Minister issued a refund cheque in the name of C. and mailed it to what he considered to be C.’s authorized representatives for the 1992 taxation year. ... Legislation cited: Income Tax Act, R.S.C. 1985, c.1 (5th Supp.)- 129(2) 160 160(1) 224.1 225.1 Margeson J.T.C.C.: — It was agreed at the outset that evidence given in one would be considered in the other where applicable. ... The Minister issued a refund cheque in the name of the Company on April 1, 1993 and mailed it to what he considered to be the Company’s authorized representatives for the 1992 taxation year, whose address was the same as that appearing on the Company’s tax returns. ...

In addition, under questioning he agreed that the Appellants had considered the situation in December 1990 (noted above) and recognized that for the year 1991 there would be a rental loss (excess of paid out expenses, less rents received) estimated to be at least $10,000.00. ... He further agreed that they had also considered the prospect of selling the property in December 1990, but that would also have occasioned approximately the same amount of estimated loss-about $10,000.00- and that route they rejected. ... Argument For the Appellants, Michael maintained that all factors above had been carefully considered, it appeared the second year would show a profit, and that the plan to remain in Toronto living while renting their home in Oakville for several years, had just been frustrated because they could not find a tenant at the end of 1991, and the place would have remained vacant for some time. ...

., Sarchuk T.C.C.J. held the taxpayer’s counsel personally responsible for 75 per cent of the Minister’s costs of $4OO. [20] Judge Sarchuk said that the taxpayer’s Notice of Motion was fundamentally without merit, poorly researched, ill-considered and virtually impossible to support in law and the taxpayer’s counsel ought to have known this. ... While ordinarily a solicitor’s behaviour in one case should not be considered in another case, the JKM & A appeals are different, in my view. The JKM & A appeals, because of their common facts, should be considered as a related group of cases. ...

This feature was noted in the old case law, which considered that there was such an analogy with the assignment of a debt that they often confused the two. ... In a letter dated February 15, 1995, the head of the Ministry of Income Security’s Service des opérations du recouvrement (services of collecting operations) confirmed that [TRANSLATION] “the amount [$6,119,28] we have received as support payments... was paid for the benefit of Jacinthe Mercier for the 1994 taxation year” J [1] Minister’s Position In making the assessment, the Minister considered, inter alia, that: (a) Mr. ... In addition, Bishop arose in a province where the legal system of social assistance seems somewhat different from that which exists in Quebec.^ [2] The most relevant provisions of the Act respecting income security, S.Q. 1988, c. 51, should now be considered. ...

[9] who considered in that case the fact that the Minister was possessed of all of the necessary information to reassess within the normal reassessment period and commented: It is quite clear from the evidence that the failure to reassess in time was not due to any misrepresentation on the part of the plaintiff (the taxpayer) but simply a total failure on the part of the defendant (the Minister) to consider the information which it had before it.... ... This principle must be considered in the context of a taxpayer’s experience with accounting and tax matters and capacity to fully understand the details of a provision of the Act. ... If, as Strawson said, he was perplexed and confused by the relevant provisions and considered the issue to be beyond his tax expertise, his failure to seek the advice of Fukushima or of a tax specialist raises a serious question as to whether he bestowed proper attention and care upon the function he was performing for the partnership. ...