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The property could not be considered as a vacation retreat because she refused to holiday there. ...

(iii) an amount in respect of which an election has been made under subsection 40(1) of the Income Tax Application Rules, 1971, and (b) the amount by which 50% of the aggregate of all amounts each of which is the amount that may reasonably be considered to be the employee's salary, wages and other remuneration from an office or employment for the 12 months preceding the date that is the earlier of (i) the date on which the office or employment was terminated, and (ii) the date on which an agreement, if any, in respect of the termination was entered into exceeds the amount determined under paragraph (a) for each previous year in respect of that termination whether the recipient is the officer or employee whose office or employment was terminated or a dependant, relation or legal representative of the officer or employee; [....] ...

., [1947] A.C. 390; [1947] 1 All E.R. 469, in which it was confirmed that interest on a debt awarded by a court of law constituted income for the recipient even if this amount could also be considered damages. ...

He found, however, that the detailed and painstaking investigation of the day-to-day operations of marinas which he considered necessary before an offer to purchase could be made was impeded by the lack of a boat. ...

Equally there can be a situation considered as a “‘special user" as I see it and the charge appropriate thereto — a "special" yet nevertheless legitimate charge. ...

There was a difference of opinion, however, as to whether the figure of $276,000 or the one of $312,000 should be considered, or somewhere in between which might indicate a then true market value. ...

There is no doubt that he is considered an expert in the field of numismatics and both witnesses for the respondent acknowledged this fact. ...

This is directly in contradiction to the evidence given by the appellant who told the Court that he had not considered a sale before 1977. ...

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 answer to this question is dependent upon the facts as they existed in 1981 considered in the light of the principles laid out by Mr. ...