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This judgment was not appealed from and apparently has never been considered. ... When the reassessment is made as a result of the redetermination by this judgment of the FMV, the amount of $73,856.40 will also have to be considered to reflect the payments made by the appellant towards the tax liability owing by her former spouse. ...

  [94]     In cross‑examination, he stated having considered Exhibit A‑10, that is, a cheque issued by the Payor, on April 14, 2000, to Caroline Plourde while the latter's period of employment was from May 1 st to September 15, 2000 ...   [135]   In light of all the circumstances, including the declarations of the Appellants, the Payor and of the aforementioned caselaw, the Minister has considered all of the relevant facts and finds that the conditions of employment would not have been similar if the Appellants and the Payor were dealing with each other at arm's length ...

This cannot in the ordinary sense be considered the application of the section. ... It is not for me to construe the legislation contrary to its plain meaning, context and purpose to rectify Parliament's legislative oversight, if indeed this is even to be considered an oversight. [52]          The Applicant argued that relying on GAAR in the alternative produces a different numeric result. ...

To formulate a decision then, the overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate. ... The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ...

To that end, Zaeri and other members of the business group considered Eleniak's sole responsibility to be a marketer of their products and service in an effort to increase sales. ... The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ...

Grice stated he considered his tools to be composed of his special skills, extensive organ library, metronome, computer and software for cataloguing music, office supplies and special shoes- with very thin soles- for playing the organ. ... Grice stated that he was considered- by virtue of paragraph 6 of the contract- to be an ex officio member of the Worship and Music Committee but he was not a member of the congregation at Young. ...

Canonne stated that honesty was a cultural matter, and that in that culture documents were superfluous. [18]          He even claimed that to require documents could be considered as an insult and as casting doubt on one's honesty. ... Rompré said to me one day, I don't know if I telephoned him in Montreal or from the Bahamas, I don't remember, but he told me that the money market was finished, that the good times were over for the money market and that some other kind of investment would have to be considered.                 ...

The Queen, 96 DTC 1520. [56]          In that case, the Honourable Judge Hamlyn found that investment income was taxable personal property after considering the various connecting factors for determining the situs of that income. [57]          He thus considered the following aspects: the residence of the appellants; the origin or location of the capital used to buy the securities; the location of the bank branch where the securities were bought; the location where the investment income was used; the location of the investment instruments; the location where the investment income payment was made; and the nature of the securities, and in particular the residence of the issuer, the location of the issuer's income generating activity from which the investment was made and the location of the issuer's property in the event of a default that could be subject to potential seizure. [58]          In keeping with the case law, Judge Hamlyn did not attach the same importance to each of these factors; however, he accepted and recognized that the Indian's place of residence was crucial. ... He stated the following:                ... where investment income is at issue, it must be viewed in relation to its connection to the Reserve, its benefit to the traditional Native way of life, the potential danger to the erosion of Native property and the extent to which it may be considered as being derived from economic mainstream activity. ...

I agree that, in deciding whether or not any activity may be classed as a business under the provisions of s. 7(1) (b) of The Assessment Act, all relevant factors regarding an operation must be considered and weighed. However, they must be considered and weighed in order to determine not whether in some general sense the operation is of a commercial nature or has certain commercial attributes, but whether it has as its preponderant purpose the making of a profit. ...

He also argued that even if the Court was not bound by the relevant Information Circular, his course of conduct and his spirit of cooperation should be considered as factors bearing on the issue of penalty. [41] The Appellant maintained in his summation the proposition that the only amount he received from Mr. ... It is clear that this payment could not be considered as a gift. The Appellant recognized that when he was first retained by Mr. ...