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c) The acts of a party and events prior to the commencement of the legal proceeding may, in appropriate circumstances, be considered in awarding costs.   d) The successful party’s actual costs may be considered and taken into account in appropriate cases. A losing party’s actual, approximate or estimated costs may also be considered.   ...

She did see Jim Shaw’s cheque, which she considered proved the whole program was legal, before deciding to use the same tax preparer. [24]          The Respondent’s submissions were, in brief, that this is a case in the same pattern as others, termed “fiscal arbitrator” cases. ... The Respondent considered that here both witnesses (the Appellant and Brian Shaw) were very credible and believable. ... It involves a high degree of negligence tantamount to intentional acting or indifference as to whether the law is complied with or not. [31]          I have considered the decisions of Torres (supra); Strachan v. ...

FACTORS TO BE CONSIDERED IN AWARDING INCREASED COSTS [21]   The parties agree that this Court enjoys broad discretionary power in awarding costs. ... The offers of settlement on which the appellants rely are not the types of offers that are likely to be considered for the application of subsection 147(3) of the Rules. (5) Volume of work [30]   The volume of work in this proceeding does not seem to have been particularly heavy. ... As the objection decision was handed down on July 2, 2013, the invoices that are not to be considered for costs purposes total $11,575.87. ...

He answered in examination- in-chief that the amount of $1,000 per month had been considered paid (in his own terms, “The obligation of $1,000 per month was deemed satisfied”). ... Payments made for the children’s education as well as dental care and medical expenses incurred for them were considered by the Federal Court of Appeal in R. v. ... Judge Garon came to the conclusion that the compensation, if there had been any compensation, could not be considered as a deemed payment of the alimony otherwise payable. ...

Canada, [1991] 2 C.T.C. 42, 91 D.T.C. 5408, the Federal Court of Appeal considered the definition of property as to whether it was broad enough to encompass a fractional interest in a multiple unit residential building (MURB). ... M.N.R., [1992] 1 C.T.C. 1, 92 D.T.C. 6031 considered the matter of the taxpayer using a particular method of accounting for his income in trading in gold futures. ... Therefore, I would allow the appeal on the basis that the amount at issue was received by the appellant from BCASF under circumstances in which it could reasonably be considered to be a payment by BCASF made in respect of the acquisition by it of an interest in the appellant's property. ...

Paquin could reasonably have been considered to be an employee of Imprimerie Bourguignon in 1984, 1985 and 1986, but for the existence of the appellant. ... Paquin could not reasonably have been considered to be an employee of Imprimerie Bourguignon during the years in issue, had the appellant not existed. ... Paquin was considered to be an employee and Imprimerie Bourguignon made source deductions from his earnings, with no protest by him. ...

He considered a cattle operation but again found it to be too expensive. ... Even while working at Touche Ross he considered he was there only as a source of income. ... His wife was very knowledgeable, he had been involved since 1974, ne had experience, he had talked to people involved: jockeys, trainers, racetrack people, was aware of and considered contingencies and understood risks. ...

The property in question must therefore be considered as a whole; it is impossible to break it down into its various components. ... The monthly payment of $250, which was to be paid to the appellant in respect of their occupation of the property is another factor that must be considered. ... The amount of this payment must be considered in light of two factors. ...

Incidentally, it is worth noting that the appellant never considered selling the debenture. ... I shall now advert to the first issue whether or not the purchase and the redemption of the debenture by the appellant can be considered to be an adventure in the nature of trade. ... In that case, the learned judge decided that the taxpayer in engaging in an S.R.T.C. transaction cannot be considered to have undertaken an adventure in the nature of trade. ...

Settlement on the Mortgage Reserve At the beginning of the trial, the parties informed the Court that the issue of the mortgage reserve related to the 1977 taxation year will not be necessary to be considered. ... In sum, the expenses (interest and property taxes) may not be deducted unless in all of the circumstances it can be reasonably considered that the land was in the year either: (a) used or held in the course of a business carried on in the year by the taxpayer; or (b) held primarily for the purpose of earning income from the land in the year. (18)2)(c), (e)) In my opinion, during the years involved the farm land was not “used in or held in the course of, a business carried on in the year by the taxpayer’’ pursuant to paragraph 18(2)(c). ... However the absence of explanation seems to confirm the appellants’ allegation in paragraph 5 of his notice of appeal, which reads as follows: By mistake the “Kruschka Mortgage” was spread over all properties though that mortgage existed before against all rental properties as a collateral mortgage; therefore, this mortgage cannot be considered a mortgage against the farm property per se. ...