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Lisa learning to play the organ and Paul having an attraction to computers. [16] Paulette made a comment in evidence to which I attach much significance: “For them, it has never been considered like work because it was family time together.” ...

., supra, described a number of factors to be considered in determining whether relitigation would constitute abuse of process. ...

  [13]         Contrary to counsel for the appellant’s contention at the hearing, there is at least one case involving a sale of shares that was considered as conferring a shareholder benefit. ...

If the commercial mainstream as a connecting factor is relevant to these appeals, it is the activities and services of the Appellants which are to be considered in this connecting factor. ...

  [38]         At the hearing, I asked both counsel to address whether the 2008 tax return that was filed on March 31, 2009 could be considered an application for the rebate for purposes of subsection 256.2(3). ...

In making a finding on this issue, it will likely be necessary to consider a number of facts, some of which will also have to be considered in the litigation between the Municipality and the appellant, but this is not sufficient to invoke paragraph 28(1)(c). ...

Specifically, counsel indicated that the case, upheld on appeal, considered the delivery of social services to native women and found that there was no reason to confer preferred tax treatment on the taxpayer after the proper application of the connective factors test. ...

The Queen, 2005 TCC 545, 2005 DTC 1436, at paragraphs 11 and 12:   [11]      In drawing the line between "ordinary" negligence or neglect and "gross" negligence a number of factors have to be considered. ...

If renovations which are expressly provided for under the Act must be so substantial as to require virtually gutting all of a pre‑existing premises to qualify for a rebate, additions, for which there are no express provisions in the Act, should (if they are to be considered at all) presumably be more substantial yet. ...

These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. . . .                                                                                                 ...