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This document explains the various alternatives that I considered as well as the problem with accounting and customer relations. ...

The intention at the time of acquiring an asset as inferred from surrounding circumstances and direct evidence is one of the most important elements in determining whether a gain is of a capital or income nature. 15 While all of the above factors have been considered by the courts, it is the last one, the question of motive or intention which has been most developed. ...

Having considered this issue, Justice McArthur issued Orders that contemplated the situation that has now arisen (the Appellant has not produced any further documents nor has he, since the date of the Orders, satisfied any undertakings), and provided that the hearing should still proceed in any event. ...

The circumstances in which a Court may do so were considered in Gunnar Mining. ...

The result is that the $40,000 amount will be considered to be the taxable amount of the dividend ...

[10]          The question of the scope of paragraph 8(1)(b), properly interpreted, was considered by Woods   J. in Fenwick v. ...

Accordingly, chaplains in the armed forces or with an institution are generally considered to minister to congregations. ...

He has asked us to review whether the income or losses realized from this limited partnership should be considered in the calculation of earned income for purposes of the RRSP deduction. ...

I have considered the nature of the two subsections and concluded that they are substantive and that the word "shall" in each subsection is intended to be mandatory. ...

I have also carefully considered the decision of the Federal Court-Trial Division in the case of Mohawk Oil Company Ltd. v. ...