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In our view, Beatriz's proposal is logical, since the full amount in question would be available for Maia's maintenance rather than being reduced by the amount of tax that Beatriz would have to pay if the income were considered hers. ... The following passage from that agreement leaves room for doubt about the true intention of each party on signing the agreement: [TRANSLATION] In our view, Beatriz's proposal is logical, since the full amount in question would be available for Maia's maintenance rather than being reduced by the amount of tax that Beatriz would have to pay if the income were considered hers. ... The following passage is worth noting (p. 6421):                 Some aspects of the definition of the expression "child of the marriage" set out in the Divorce Act [R.S.C. 1985, c. 3 (2nd Supp.)] evoke a concept similar to the one contemplated by the support obligation set out in the Civil Code: a child may be considered to be under the charge of his or her parents for so long as he or she cannot provide for his or her own needs, regardless of age.                 ...

The appellant found the accommodation by consulting the Michelin Guide; he considered that it was cheaper to rent an apartment than to rent a hotel room. ... The travel expenses were considered to be capital outlays, the deduction of which was prohibited by paragraph 18(1)(b) of the Act. ... The Queen, 2004 FCA 125, the Federal Court of Appeal clearly stated that travel expenses incurred by a taxpayer in travelling to and from his home to his place of work are considered personal expenses. ...

According to counsel for the respondent [52] The appellant unquestionably worked for his father, who gave him instructions, and that is why only the non-arm’s-length dealing was relied on and argued in the instant case. [53] The appellant’s father had a mishap in December 1996 and two of his friends lent him a hand, but without pay. [54] When the appellant took over from them, however, he was paid. [55] He was already working for his father when he found out that he needed four more weeks to qualify for benefits. [56] He may have gotten ahead in preparing meat in his last week of work, but when the magic four-week figure was reached he was laid off although his father had to keep his cast for another week. [57] It is true there is nothing illegal about that, but the Minister, as he was required to do, considered all the facts in deciding not to include the employment in insurable employment. [58] The Minister considered the fact that when the appellant was younger he was already providing services to his father by putting bottles in their proper places and that he subsequently stopped by the store and did small errands. [59] There was a non-arm's-length relationship: the appellant was earning a little more than the minimum wage, whereas a butcher might be paid $10 or $11 an hour. [60] In Attorney General of Canada v. ... Analysis [76] The Minister wrongly considered the fact that the payer’s wife was paid $245 a week, whereas she and her husband only got $340 between them, plus of course their food and the use of the truck; he may thus have believed that the business could support more than two people. This factor was moreover in no way relevant to the decision to be made in the instant case. [77] However, the Minister’s error regarding the date of the fracture is unimportant for the purposes of the conclusion herein. [78] The Minister considered an irrelevant factor in taking into account the fact that the payer had nevertheless gone on working, although doing so sitting down, from September 9, 1996 to February 9, 1997: the payer did what he could and that was entirely to his credit. ...

To that effect, the Supreme Court stated in paragraphs 52 and 54:... where the nature of a taxpayer's venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the [ITA]....... ... We would also emphasize that although the reasonable expectation of profit is a factor to be considered at this stage, it is not the only factor, nor is it conclusive. ... The expected profitability of the venture is one factor, but not the only one, to consider in assessing whether the appellant's activity evidenced a sufficient level of commerciality to be considered a business source of income. [32]          The appellant had the proper training to develop a therapeutic horse riding business. ...

Given that over twenty years have passed since his injury, his deficits are certainly considered permanent in nature. ... The specialists used terms such as reduced information processing, severe short term memory impairment, chronic pain, significantly handicapped, deficit certainly considered permanent in nature and neuropsychological impairments. ... He is not considered capable of resuming any type of competitive (for remuneration) employment. ...

Furthermore, resolutions by Trab's board of directors dated May 6 and June 23, 1992, gave Rosario Poirier and his wife, Sergine Dugas, authority to sign all documents considered necessary and also to make any decisions relating to Trab. [1] [12]          The two main, if not the only, administrative duties performed by Luc Poirier were signing Trab's cheques for the few expenses it occasionally paid and choosing a replacement truck every three years. ... (g)    in determining the fair market value of a share of the capital stock of a corporation, all issued and outstanding shares of the capital stock of the corporation shall be deemed to be non-voting. (5.1) Control in fact — For the purposes of this Act, where the expression " controlled, directly or indirectly in any manner whatever," is used, a corporation shall be considered to be so controlled by another corporation, person or group of persons (in this subsection referred to as the "controller") at any time where, at that time, the controller has any direct or indirect influence that, if exercised, would result in control in fact of the corporation, except that, where the corporation and the controller are dealing with each other at arm's length and the influence is derived from a franchise, licence, lease, distribution, supply or management agreement or other similar agreement or arrangement, the main purpose of which is to govern the relationship between the corporation and the controller regarding the manner in which a business carried on by the corporation is to be conducted, the corporation shall not be considered to be controlled, directly or indirectly in any manner whatever, by the controller by reason only of that agreement or arrangement. [23]          The respondent relies here on paragraph 256(1)(a) of the Act in concluding that RPI and Trab were associated. ... First of all, pursuant to a resolution by Trab's board of directors, Rosario Poirier has been authorized since May 6, 1992, to sign all documents considered necessary and to make any decisions pertaining to Trab. ...

The entire investment picture should be considered (Smith). 12.            ... It is considered that a literary work such as a novel, poem, short story or any non-fictional prose composition that is written for general sale or syndicated distribution would normally have a greater profit potential than a work undertaken for restricted distribution. 6.              ... All relevant criteria are considered together in making a determination and the taxpayer's failure to meet any one particular factor will not in itself preclude the taxpayer's artistic or literary activities from qualifying as a business. 7.              ...

In his view, the purchase of a tractor could not be considered as a capital expenditure on or in respect of SR & ED activities because the tractor itself was not subject to experimentation. ... The difficulty in this appeal is the lack of details in the Reply to the Notice of Appeal concerning what the Minister considered to be the useful life and the residual value of the tractor after 10 or 15 years of SR & ED activities. ... The interest must thus be considered an expenditure of a current nature attributable to SR & ED within the meaning of section 37 of the Act. [39]     Counsel for the respondent stated, however, that these were prescribed expenditures with respect to the ITC. ...

Accordingly, his appeal must fail in spite of his having satisfied me that his LRIF was a pension under the law of Saskatchewan and that payments out of an RRIF are not necessarily excluded as a source of qualified pension income even if they are not received as a consequence of the death of a spouse. [19]     With respect to the Charter argument raised by the Appellant I note that this was considered in Kennedy. ... In coming to my view that an RRIF is capable of being described in subparagraph (a)(i) of the definition of "pension income", I have considered that RRIF's can invest in life annuities as contemplated in subparagraph (a)(i) of the definition of "pension income". This may not be the case in other registered plans. [10] In Law, the Supreme Court considered the validity of legislation providing age based benefits; i.e. differential treatment based on age. [11] I note that the requirements of the Federal Court Act in respect of the required notice of a charter argument being raised were not met in this case. ...

Cimon ultimately concluded that the appellant's building should be considered a hotel or motel for part of the year, that is, the summer. [9]      Concerning the application of the GST, Mr. ... As a last ground of the objection, the appellant requested that the use of the land be considered separately from the use of the building since part of the land used for parking was not used in the winter. ... No. 644, the Federal Court of Appeal stated that GST-exempt supplies must be considered separately from supplies made for commercial activities, as follows: 22. ...