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Canada, 2005 FCA 131, [2006] G.S.T.C. 52, in the Federal Court of Appeal and Rule 9(2) as well as the decisions of this Court which have considered the relationship between cost awards and abuse of process such as Bono v. ... I have considered the Appellant’s position in the Notices of Appeal, and his comments and submissions today in the context of the considerations applicable to awards of costs generally and to how best regulate abuses of process, which are summarized in the cases I have referred to and in our court’s rules. ...

Based on the access granted in the court order, you do not have the children 50% of the time and therefore, are not considered the primary care giver of the children.   ... I believe this is an important new fact, and it should be considered when determining the primary caregiver or shared eligibility ...

The intention of the parties is a significant and material guideline or criteria to be considered along with all of the other considerations. ...   [34]          I must acknowledge that there were two aspects of the evidence that could be considered unusual. ...

Thus, where the nature of a taxpayer's venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act ...

Another example is section 160, in which the harshness of an open-ended assessment period was considered by the Supreme Court of Canada in The Queen et al v. ...     [48]     As for whether such expenses are deductible, a similar issue was considered in Neeb.  ...

Such payments shall be considered as having been paid and received pursuant to the provisions of sub-section 56.1(3) and 60.1(3) of the Income Tax Act, including any payments referred to above made prior to the date of this Agreement.   ... Further, my finding of a written agreement was not based solely on the cheques the father had paid to the mother for child support; their effect was considered as a whole along with the oral evidence and handwritten entries in the standard form agreement that had been provided to the parties for their completion ...

I specifically gave the Respondent a month to do just that, and I have received and considered its arguments. ... They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...

He described the factors considered by parents in choosing a school for their children, namely: location, distance, cost, and the experiences of other parents, relations, friends or colleagues. He considered that the risk of rejection is higher at the School due to its education program. ...

  [30]          Despite the discrepancies (absence of expenses), (absence of income), (marginal revenue), the appellants still considered any question and request for information superfluous, vexing and insulting ...   [34]          Such an analysis or search for pertinent facts to be considered need not take account of the entire life of the person assessed on the basis of aspects that have nothing to do with the assessment that is the subject of an objection ...

In MacDonald, Webb J. considered the fact that the taxpayer kept his Nova Scotia driver’s licence, that he continued to be covered by the Nova Scotia provincial health insurance plan, that his common-law spouse remained in Nova Scotia, that he kept his houses in Nova Scotia, that he did not take all his belongings with him to Alberta, that he did not purchase any property in that province and that he did not relocate his bank accounts to Alberta where he had travelled to find work. ... Certainly it is one factor, but only one of many that must be considered in the context of the entire evidence which presents itself in each individual case. ...