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The intention at the time of acquiring an asset as inferred from surrounding circumstances and direct evidence is one of the most important elements in determining whether a gain is of a capital or income nature. 15 While all of the above factors have been considered by the courts, it is the last one, the question of motive or intention which has been most developed. ... The various criteria from Happy Valley Farms are considered below. i) nature of property sold [26] For the purposes of determining whether Ms. ...

Yet the respondent Crown presumably would have considered this in committing to application of Rule 82. [36] Finally, in CIBC, above, the following comment of the Chief Justice is apt: As for any issue of proportionality, the principle is certainly a worthy and important one, and efforts should certainly be made to keep costs down. ... Proportionality must not defeat the purposes of discovery, particularly in appeals of this magnitude. [12] (underlining added) [37] For these reasons I do not accept the respondent Crown’s proportionality submission. [38] The respondent Crown will be ordered to review the Scrap Gold Audit Documentation for the purposes of Rule 82 listing, keeping in mind that the threshold for relevance is a low bar, and that on the spectrum of relevancy only “clearly irrelevant” documents should be considered not relevant. ...

Section 11(g) [60] Paragraph (d)(viii) of the Notice of Appeal states: Is the decision of the CRA to be considered “penal” in nature for the purposes of section 11(g) of the Canadian Charter of Rights and Freedoms therefore? ... It... does not place the assessed person under state control in a manner that could possibly be considered treatment or punishment within the meaning of section 12 of the Charter.” [21] [66] Paragraph (d)(ix) should be struck without leave to amend. ...

The amendments were retroactive to 2011. [9] Parents are now considered shared-custody parents if they meet three tests: they must not be cohabitating spouses or common-law partners; they must reside with the child either at least 40 percent of the time in the month or on an approximately equal basis; finally, they must each primarily fulfil the responsibility for the care and upbringing of the child when the child resides with them. [10] The amendment changed the second test. ... Regulation 6302 sets out factors that are to be considered in determining whether a parent primarily fulfils the responsibility for the care and upbringing of the child. [27] The factors are the supervision of the daily activities and needs of the child; the maintenance of a secure environment for the child; the arrangement of and transportation to medical care at regular intervals and as required for the child; the arrangement of, participation in, and transportation to educational, recreational, athletic, or similar activities of the child; the attendance to the needs of the child when the child is ill; the attendance to the hygienic needs of the child; and the provision of guidance and companionship to the child. [28] I find that Mr. ...

In an ordinary degree; to the usual extent. [29] A person will therefore be considered to ordinarily carry on employment duties in different places for purposes of subparagraph 8(1)(h.1)(i) of the Act if he or she is carrying out employment duties at different places in the ordinary or usual course of events or states of things. ... Mason’s situation is similar to the exceptions set out in Campbell and is analogous to the situation considered by the Federal Court of Appeal in Hoedel. [38] I am of the view that Mr. ...

In May of 1992, a dispute arose between Gurm and the Appellant, among other things, regarding the portion of the Total Commission to which Gurm was entitled: a) the Appellant considered that Gurm was entitled to 30% of the Total Commission, totalling $29,620.13; b) Gurm considered that he was entitled to 60% of the Total Commission totalling $59,240.25. 1 l. ...

There may be deducted in computing a taxpayer’s income for a taxation year such of the following amounts as are applicable: (b) an amount paid by the taxpayer in the year, pursuant to a decree, order or judgment of a competent tribunal or pursuant to a written agreement, as alimony or other allowance payable on a periodic basis for the maintenance of the recipient thereof, children of the marriage, or both the recipient and children of the marriage, if he was living apart from, and was separated pursuant to a divorce, judicial separation or written separation agreement from, his spouse or former spouse to whom he was required to make the payment at the time the payment was made and throughout the remainder of the year; (c) an amount paid by the taxpayer in the year, pursuant to an order of a competent tribunal, as an allowance payable on a periodic basis for the maintenance of the recipient thereof, children of the marriage, or both the recipient and children of the marriage, if he was living apart from his spouse or former spouse to whom he was required to make the payment at the time the payment was made and throughout the remainder of the year; Section 60.1 reads in part as follows: 60 1(1) Where a decree, order, judgment or written agreement described in paragraph 60(b) or (c), or any variation thereof, provides for the periodic payment of an amount by a taxpayer (a) to a person who is (1) the taxpayer’s spouse or former spouse... the amount or any part thereof, when paid, shall be deemed for the purpose of paragraphs 60(b) and (c) to have been paid to and received by that person. (2) For the purposes of paragraphs 60(b) and (c), the amount determined by the formula A- B where A is the total of all amounts each of which is an amount (other than an amount to which paragraph 60(b) or (c) otherwise applies) paid by a taxpayer in a taxation year, under a decree, order or judgment of a competent tribunal or under a written agreement, in respect of an expense... incurred in the year or the preceding taxation year for maintenance of a person who is (a) the taxpayer’s spouse or former spouse.... or for the maintenance of children in the person’s custody or both the person and those children if, at the time the expense was incurred and throughout the remainder of the year, the taxpayer was living separate and apart from that person, and B |not applicable] Shall, where the decree, order, judgment or written agreement, as the case may be, provides that this subsection and subsection 56.1(2) shall apply to any payment made thereunder, be deemed to be an amount paid by the taxpayer and received by that person as an allowance payable on a periodic basis. (3) For the purposes of this section and section 60, where a decree, order or judgment of a competent tribunal or a written agreement made at any time in a taxation year provides that an amount paid before that time and in the year or the preceding taxation year is to be considered to have been paid and received thereunder, the amount shall be deemed to have been paid thereunder. ... There was no clear stipulation in the agreement that the previous payments were to be considered as having been paid and received under the agreement pursuant to subsection 60.1(3) of the Act. ...

Issues (L2/R5142/T0/BT0) test_marked_paragraph_end (308) 1.043 1094_1139_1231 The issues in these appeals are: (1) Can the Appellant’s home be considered a “nursing home” for the purposes of paragraphs 11 8.2(2)(b) and (d) of the Income Tax Act (the "Act")? If the answer to number (1) is in the negative, then alternatively: (2) Can the Appellant’s home be considered an “other place” for the purposes of paragraph 118.2(2)(e) of the Act? ...

Professor Brooks has, however, in summarizing some re-occurring factual patterns, elucidated factors to be considered, and I find his discussion generally helpful: supra, at pp. 256- 59. ... Traditionally, expenses that simply make the taxpayer available to the business are not considered business expenses since the taxpayer is expected to be available to the business as a quid pro quo for business income received. ...

Through the testimony of the two expert witnesses I learned not only what they considered was meant by the word “roadway”, but also how forest roads are built. ... On the basis of what “appropriate grading” should a surface course be considered to exist? ...