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They considered alternatives, such as putting up cottages but were informed that rezoning would be difficult if not impossible and that in any event the lot was too small. ...

However, I am troubled by this payment when this fact is considered with all the other facts put before me during the hearing of this case. ...

I am satisfied that the determination of this appeal rests on the characterization of the itemized deductions that the appellant took, in that are they to be considered as a "personal allowance”, as referred to in the example contained in the technical explanation or not. ...

His commitment of capital to the farm over the years was well considered and substantial. ...

The Minister took issue with this treatment and considered the said amount as a benefit by the corporation to the appellant as a shareholder and consequently included same in his income for 19'88. ...

In-house photocopying, as in the present instance, is considered to be included in the legal firm’s overhead and not taxable. ...

On these bare facts it is hardly surprising that the Minister of National Revevue considered that the sale of 1 Hannibal Square was part of an adventure in the nature of trade. ...

I have also considered the reasons for judgment of Venne v. The Queen, [1984] C.T.C. 223, 84 D.T.C. 6247 (F.C.T.D.), Udell v. ...

Analysis The Court has considered this motion and the position of the appellant as set out above. ...

In the First Investors case, supra, the tests considered appropriate to make a determination were those found in the text by Scace and Ewens being The Income Tax Law of Canada, Fifth Edition, 1983. ...