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The accepting of a mortgage back was not a trading asset but one that could be considered as an investment. ... In all of these cases the sales of assets were not deemed to be in the ordinary course of business and therefore were considered as capital transactions. ...

At the hearing of that appeal, the Minister apparently did not contest the deductibility of the legal fees and they were considered by the Board as having been incurred for the purpose of gaining income from property and the appeal was allowed on that point. ... It seems to me, however, that had the “legal expense” issue been contested, it might have proven useful (at least with respect to the many cases dealing with alimony and maintenance payments) in determining which “rights” can properly be considered “property” for purposes of paragraph 18(1)(a). ...

The affidavit filed by counsel for the Minister, with this application, notes that the documentation considered by the Minister to be necessary for the proper preparation of a reply to notice of appeal, was not all available to counsel until August 12, 1983. ... In my view, it could be completely possible for the Court to accept the filing of the original reply, and reject (on whatever grounds it considered sufficient) the filing of the amended reply. ...

Legal expenses cannot be considered as expenses incurred for the purpose of collecting a salary or wages. ... The Appellant stated that he was suspended without pay by the employer and, as such, the sum of $27,325.65 cannot be considered as salary. ...

Shushack considered this to be a start-up period in which it was not reasonable to expect to make profits, and therefore not reasonable for them to deduct losses. ... The Federal Court of Appeal has recently considered the state of the law with respect to business losses in Tonn v. ...

Unfortunately, from the time they bought the property until 1994 the appellants failed to show a profit from renting the property and claimed the following losses: YEAR TOTAL RENTAL LOSS EACH APPELLANT’S SHARE- 50% 1987 $ 1,478 $ 739 1988 $ 5,378 $2,689 1989 $ 2,934 $1,467 1990 $ 2,382 $1,191 1991 $ 2,196 $1,098 1992 $17,438 $8,719 1993 $18,190 $9,095 1994 $17,848 $8,924 One of the assumptions of fact that the Minister considered when he made the assessments was that the Scarborough property was vacant throughout 1993 and 1994. ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

In Bogie, Brulé J. referred to the Appellant’s “considered decision to terminate the appeal”. In the present case the Applicant made no such decision, considered or otherwise. ...

Caporicci considered the replacement of the roof as maintenance for wear and tear. ... She argued that if repairs to the roof are considered “grosses réparations”, all the more so should the replacement of the roof. ...

She worked on weekends and during two summer months which she considered part of her business activities, separate from her employment income. ... Linden J. continued: Bowman, T.C.C.J’s approach to the problem in the case above seems very sensible and might be considered in future cases such as this one. ...

Resolution of the uncertainty is appropriate and necessary to enable the Appellant and the Federal Court of Appeal to know with certainty the basis upon which the appeal should be considered. ... In view of the position taken by counsel for the Respondent, I have considered counsel’s request that I clarify my Judgment, notwithstanding the absence of the Notice of Motion which Rule 65 requires, and I have concluded that the formal Judgment correctly expresses my decision in the case, but that I should issue Supplementary Reasons for Judgment to clarify the basis of the decision. ...