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Second, the conduct and possible negligence of the person entrusted with the conduct of the appeal is a factor which must be considered in deciding whether to vacate the ex parte judgment. ...

Bégin, whom they considered their accountant. I am convinced that most of the clients did not know of the existence of Gestion or of the role it played. ...

Second, can either of these units be considered a principal residence? ...

Further, the appellant provided some food for the tenants, only claimed expenses related to taxes, insurance and interest, whereas other expenses were obviously incurred and must be considered. ...

The appellant’s obvious answer to the penalties is that he always considered himself to be a resident of the United States of America after 1978 and therefore did not file income tax returns in Canada after 1978. ...

The Federal Court of Appeal considered such a situation in the case of Hodson v. ...

The committee had considered taxing the family benefits based on family income but rejected this idea for the following reason: Taxation of family benefits based on family income would probably be the fairest method, as already is done with respect to the child tax credit. ...

In terms of the evidence, no single factor is conclusively determinative of the issue and the surrounding circumstances must be considered, Taylor, supra at page 214 (D.T.C. 1139). ...

Inland Revenue Commissioners, [1958] 1 All E.R. 406, Lord Denning said that in understanding a statute he considered specific instances. ...

However, during the years under appeal the appellant claimed capital cost allowance on the plaza, an indication that it considered the plaza to be as a capital asset and not as inventory for sale. ...