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As clarified in written submissions received from the respondent following the hearing, these amounts do not have to be considered separately because they are part of the child tax benefit in section 122.61 of the Act.   ...

the above dates shall be considered strict time limits. In the event of the Appellants’ non-compliance with such time limits, the Respondent shall be free to bring a motion in writing to dismiss the appeals for the Appellants’ failure to comply with the terms of this Order.   5.       ...

Both the purpose and the effect of the legislation must be considered in determining the appropriate comparison group or groups. ...

The reimbursement of these expenses cannot be considered as conferring a benefit within the terms of the Act. ...

  [25]         Fraudulent activity of this sort has been considered in a number of judgments. ...

He considered this to be a good price, and so he accepted the offer. He and his wife conveyed lot 15, together with the unfinished house, to the Appellant on April 3, 1997 for $80,000. ...

Nanthakumaran confirmed the Appellant’s testimony that upon receipt of the Notice of Confirmation, he had been called by the Appellant, puzzled about the decision and asking why his information had not been considered. ...

  [28]     That is to say, it is impossible to say what Parliament intended in respect of travel expenses in a case like this except to note that if fiscal issues were being considered, Parliament might well have wanted to allow the travel expense in this case. ...

In these respects particularly, the facts of the instant appeal are distinguishable from those of the cases cited by the respondent in which the businesses carried on by the taxpayer had clearly ceased to be operated or had so been altered in the loss application years that they could not be considered as being the business carried on by the taxpayer during the loss years. ...

Many of the projects were to simply maintain the building and should not be considered a betterment. ...