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The Queen, 2010 TCC 483, the Court considered that the words of the Act clearly contemplated or required that there be a "new work location" for a taxpayer to qualify for the moving expenses deduction. ...

The Queen, 2003 DTC 5115 set out a number of factors to be considered in determining whether a debt is properly determined by a taxpayer to be a bad debt. ...

On the basis of these authorities, even though on the face of the judgment of the earlier decision it is not obvious that the precise points now put in issue were specifically put to or considered by the judge in the prior proceeding, if they were essential to the determination reached by him a later court cannot retry the issue. ...

Choudhry offered no evidence to explain how the mistake could be considered objectively reasonable. ...

Following any such request, the parties shall review the Minimum Fee for such CyberPlan Software with a view to fixing the Minimum Fee at 25% of the market value of the licences being granted.... [7]      Clause 4.02 outlines what events would be considered a default under the license agreement, including the non-payment of the license fees or the advances on the license fees. ...

Therefore, even if “maintaining a land base” could be considered to be a use of property within the meaning of paragraph 44(5)(a.1), as submitted by the Appellant, this use of the Smokey River property would not have been the same as or similar to any use made by the Appellant of the Bowden property ...

I do believe, however, that this is where subsection 152(9) needs to be considered. ...

In DeCosta v The Queen, 2005 TCC 545 he stated:   11 In drawing the line between "ordinary" negligence or neglect and "gross" negligence a number of factors have to be considered. ...

Any standby period occurring after commencement of operations in Jordan will be considered an operations period insofar as surcharge computations are concerned. ...

In those cases, Rogers considered these expenses were unnecessary, unjustified or unreasonable ...