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The meaning of the word allowance has been considered in a multitude of decisions including Ransom v. ...

Rankin, and the changes in American tax law had a negative and unexpected impact on the business, no evidence was presented to show what profit the taxpayer might have earned had these events not occurred and whether the amount would have been considered substantial when compared to his professional income. ...

The auditor and the appeals officer also considered other methods of determining the gross income but finally determined that the most appropriate method was to rely on the financial statements. ...

This two-month period began sometime towards mid-October and ended on December 9, 1997. [15] In my opinion, if the Minister had exercised his discretion objectively, he should have considered the additional factors that I have just pointed out. ...

Unlike a joint-stock company, a partnership is not considered to be a person separate from its partners. ...

This in turn will be determined by whether in the 1997 year one Joseph Oduro is to be considered as the Appellant's spouse. ...

Minister of National Revenue, N.R. 1168, Umpire Marceau rightly considered the service charge amount that the appellant distributed among its employees as part of their earnings, and the notices of assessment were therefore justified. [12] In rendering his decision, the umpire wrote as follows at page 4: [TRANSLATION]... ...

Scott to work overtime at the beginning of his work period. [13] Section 9.1 of the Employment Insurance Regulations reads as follows: "Where a person's earnings are paid on an hourly basis, the person is considered to have worked in insurable employment for the number of hours that the person actually worked and for which the person was remunerated. ...

Analysis [8]      When the evidence as a whole is considered, it is clear that the amount deducted by Mr. ...

It can be seen that the fee of $910 is within $3 of being 10% of these donations. [15]         This evidence, considered with whatever other evidence I had, leads me to conclude that it is more likely than not that Mr.  ...