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Subsection 60.1(3) provides as follows: (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. ... The draft proposed resolution in respect of these issues is as follows: The last two paragraphs under the heading “Acknowledgement” read: This Mediation Report is not to be considered a legal and binding document but only a working draft of the proposed resolution. ... The Interim Mediator’s Report is not signed by the Appellant or her spouse and is without prejudice and specially states, “it is not to be considered a legal and binding document”. ...

Subsection 118.4(1) of the Act reads as follows: For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time. even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living: (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (111) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ... Under paragraph 118.4(1)(d) of the Act, working and housekeeping are not considered basic activities of daily living for the purposes of the said tax credit. ... C.A.), the Federal Court of Appeal has considered what may constitute an inordinate amount of time regarding a basic activity of daily living. ...

The Notice of Confirmation dated August 19, 1994 reads in part as follows: Notices of Objection for taxation years 1989, 1990 and 199] Your Notices of Objection for the years shown above have been considered and as agreed recently, the assessments are hereby confirmed in accordance with subsection 165(3) of the Income Tax Act. ... T.D.), MacKay J. considered whether Revenue Canada had a fiduciary duty to the taxpayer to make a demand on a bank guarantee prior to its expiration. He stated at page 6219 that: I do not find that the facts established create any duty that could be considered a fiduciary duty owed by Revenue Canada to Royalty or to the plaintiff. ...

The Appellant considered that mare to be royally bred but she was not a racing prospect because of a leg problem. ... How can such a person be considered as a “gentleman” or “hobby” farmer as described by the Federal Court of Appeal in Donnelly? ... Although he sustained losses, that reason alone is not sufficient to establish that the Appellant must be considered as a hobby farmer with no reasonable expectation of profit. ...

Section 118.4: Nature of Impairment. (1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ... Panic disorder is considered to be present when these panic attacks occur repeatedly and lead to a persistent concern over a period of time (at least one month) that they may reoccur. ... The Appellant cannot work due to his impairment but work is not considered a basic activity of daily living pursuant to section 118.4 of the Income Tax Act. ...

On the first issue, he stated that the amount should be treated as a shareholder loan of Larry York to Park Mobile and consequently, it should be considered as an asset carried over from Trojan to Park Mobile because the amount was used to develop the site by Trojan. ... In short, Mr York and the purchaser of 50% of the shares in Park Mobile considered the amount of $75,834.27 as belonging to park Mobile by virtue of Larry York placing the amount into the said company. In the alternative, counsel submits that it should be considered as a capital loss. ...

A deteriorated house and barn were considered of little or no value. Elmwood Drive runs from the centre of the city in a northerly direction. ... The respondent's expert viewed the property as very rural in nature, not to be compared with active residential development to the south of the TransCanada Highway and to be considered without sewer or water services. ... Having considered all of the evidence as to value, I have come to the conclusion that the appellants have over stated and the respondent under stated the value. ...

In the absence of a legitimate appointment or recognition, the mere performance of the duties of a minister will not suffice to constitute a "regular minister"... [12]     In order to determine whether the Appellant can be considered a "member of the clergy" or a "regular minister", it will be necessary to review the evidence put before the Court, which will require an examination of the Appellant's role in the church. ... This precludes the Appellant from being considered a "regular minister". [28]     The Appellant claims in an alternative argument that he has a higher level of responsibility, which sets him apart from the other lay members of the church. ... No factor predominates and each must be assigned its proper weight in the context of all the facts. [29]     The Bulletin suggests the following factors be considered: 9. ...

Judge Rip stated: 23        One factor to be considered is whether or not the alleged separate supply can be realistically omitted from the overall supply. ... The refundable nature of a deposit is considered an implied term with regard to deposits. ... The assignment of the Deposits can also be considered an assignment of a beneficial interest in money, which is not a “supply” within the meaning of the ETA. ...

(x)... any amount... received... in the course of earning income from a business... where the amount can reasonably be considered to have been received (iii) as an inducement... or (iv) as a reimbursement, contribution, allowance or as assistance... ... Therefore, a portion ($321,440) of the inducement amount can reasonably be considered to have been received as a "contribution" or as "assistance" in respect of the cost of those leasehold improvements within the meaning of subparagraph 12(1)(x)(iv). ... Therefore, that remaining portion cannot “reasonably be considered to have been received" in respect of the cost of property within the meaning of subparagraph 12(1)(x)(iv). ...