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However when I consider the additional vacant lots in the same subdivision purchased and resold for profit, it clearly indicates two different intentions operating in the Appellant's mind respecting those lots upon which he built and those lots that he considered an investment. ... The Appellant and his family moved into the home in May of 1997 and the property was considered substantially complete in June of 1997. ... This recognizes that a taxpayer can have more than one intention concerning a property and yet it can still be considered to be the primary residence. ...

They also agree that the 2004 taxation year was reassessed and the later reassessment is subject of a Notice of Objection that is currently being considered by the Minister. ... Subsequently the parties considered documentary disclosure, in particular the scope of each party's production and coding of each document, that is, in Ms.  ... The majority of matters considered by the parties were not resolved.   [16]         Ms.  ...

The Appellants are of the view that the Courts have not yet fully considered the proper identification of the market, in reaching a conclusion on fair market value ("FVM") of the donated property. ... McCanse maintained he not only considered Mr. Varley’s opinion but checked invoices provided to him by Mr. ... He also considered the artists curriculum vitae, history, qualifications, decorative merit, sales and galleries who represented the artist. ...

In this regard, subsection 18(9) of the Act requires a taxpayer to match certain specified expenses to the taxation year to which they can reasonably be considered to relate. ... The Queen, [1985] 2 S.C.R. 46, [1985] 2 C.T.C. 111, 85 D.T.C. 5373, extensively reviewed the jurisprudence and appropriate principles of law to be considered and applied to the determination of the classification of an expenditure as being either expense or capital. ... Furthermore, the Court emphasized that the right to fish for roe herring must at least be considered an "interest" or a "profit" in, arising out of or as an incident to property. ...

An objection was filed and the appeals assessor considered that the provision that should be applied was paragraph 7(1)(b). ... The respondent points out that much of the travel relates to trips from Renfrew, where Pearl lived, to Ottawa and back and that a largeportion of those trips should be considered as personal driving to and from work as opposed to driving while working. ... In that event the $15,375 would be considered as replacement financing and the interest thereon would normally be deductible. ...

In an assessment dated June 25, 1996, for the 1992 taxation year, the Minister of National Revenue (the “Minister”) considered that the Appellant was not entitled to any non-capital loss from previous years and carried forward the amount of $2,499,358 as a non-capital loss to subsequent years.   6.         ... In this regard, we agree with the conclusion of the Federal Court of Appeal that “the entry of new persons... will be considered to constitute the creation of a new partnership, provided of course, that the requisite components of the definition... are satisfied” (para. 51).  ... The Supreme Court of Canada seems to have considered that there was a carrying on of business in common between the new partners and the former partners whereas it considered that that was not the case in Backman for the following reasons:   20                 However, despite the similarities between the transactions in this case and those in Backman, there are some essential differences.  ...

From the definitions of the common dictionaries and the decisions cited above, the conditions that appear essential for an organization to be considered as a religious order are, in my view, first that the members adhere to the particular rules uniting them ina a formal way and that those particular rules governing them be more compelling than those that consist simply in ratifying the beliefs established by the religion or the denomination to which they already belong. ... It follows that the appellant may not be considered as a member of a religious order. ... An assembly or gathering of persons of different religious denominations for activities that are not strictly regular religious activities of a religion or particular denomination cannot be considered as a congregation. ...

Some of the factors she alluded to can be considered in the broader context of the several factors of Happy Valley Farms and others in addition thereto and reference will be made to those relevant factors below. ... The difficulty I have with this argument is that if the Appellant was in such position and had, as it testified earlier, considered the project to belong to the other members, why did it not just loan the monies to the remaining members or joint venture and take back mortgage security on the Joint Venture property for the loan and even the initial loan. It seems to me the Appellant had other options to protect and even enhance its security but did not explain why no such other options were considered. ...

So too, where investment income is at issue, it must be viewed in relation to its connection to the Reserve, its benefit to the traditional Native way of life, the potential danger to the erosion of Native property and the extent to which it may be considered as being derived from economic mainstream activity. ... We should indicate that the concept of "commercial mainstream" is not a test for determining whether property is situated on a reserve; it is merely an aid to be used in evaluating the various factors being considered. ... In addition, as mentioned above, the Federal Court of Appeal stated that the following factors should be considered: 11.               ...

Well, it was originally based on the amount of money at risk that each investor had made, or had invested, and that was considered as close an approximation to the contribution to the profit of the company as anyone could figure out. ... This situation is on all fours with that considered by the Federal Court-Trial Division in the case of The Queen v. ... On this aspect, the present appeals are therefore clearly distinguishable from the case considered by Christie, A.C.J. of this Court in the matter of Samuel F. ...