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  [5]                In finding the payments to be income from a source the Judge considered and rejected the appellant's argument that the payments were a windfall.  ...

  [10]            Contrary to the appellant’s counsel, I do not believe however that, based on the workers’ failure to intervene regarding their status, the judge inferred that the workers considered themselves to be employees or that their silence was an expression of their intention with regard to the legal status of their employment. ...

  [2]                First of all, in detailed and meticulous reasons in support of the impugned conclusions, the judge ruled that the loss claimed by the appellant could not be considered a business investment loss within the meaning of paragraph 39(1)(c) of the Income Tax Act (“Act”). ...

)   [6]                To reach this finding of fact, the judge considered that the appellants did not testify, did not have the so-called third director testify, and simply submitted documentary evidence concerning the allocation of the company’s shares among the three shareholders, that is, themselves and Jean-Claude Leblanc ...

They incorporate a fuse, and a plastic housing fitted to the batteries and designed to enable the power pack to interface physically and electrically with the tools to which they provide power. [5]                The CITT considered that the fuse and the plastic housing distinguished the items in issue from the description in the explanatory note to heading 8507. ...

It has been considered in the disposition of Mr. Stickle's motion. [10]            Along the same lines, Mr. ...

However, the likelihood of wasted time and effort generally is not considered irreparable harm. ...

The judge considered this evidence and drew the inferences and conclusions that supported his ultimate finding on whether the employment was insurable. [8]                For these reasons the application for judicial review will be dismissed with costs.                 ...

It is apparent from his reasons that Judge Bowie considered on its merits the constitutional argument that counsel intended to raise on behalf of Ms. ...

Nor are the bank statements, considered with Mr. Rose's affidavit, capable of establishing that the assessment under appeal is incorrect. [5]                 In our view, the decision of the Tax Court Judge is sound, based on the evidence before him. ...