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Amounts paid as a donation to CanAfrica [10]         The first question to be considered is what amounts were given as a donation to CanAfrica. [11]         The starting point for the analysis is to consider what the Minister assumed in making the assessments because the appellants have the initial burden of proof to demolish these assumptions, at least on a prima facie basis. ... This assumption will be considered to be true unless an appellant establishes otherwise. [13]         I would make a few preliminary comments before considering the evidence. [14]         First, the appellants all relied almost exclusively on their own self-interested testimony, or the self-interested testimony of a spouse, to satisfy this burden of proof. ... Further, there was not the expectation of a benefit which the Tax Court had found in Webb. [61]         Based on these comments, I would conclude that the issuance of an inflated tax receipt should not usually be considered a benefit that negates a gift. [62]         The Court in Doubinin seems to leave open the possibility, however, that there may be extraordinary circumstances in a particular case that should be taken into account. [63]         Are there particular circumstances in these appeals that would justify a conclusion that the inflated tax receipts are a benefit that negates the gifts? ...

Prior payments   (3) For the purposes of this section and section 60, where a written agreement or order of a competent tribunal made at any time in a taxation year provides that an amount paid before that time... is to be considered to have been paid and received thereunder,   (a) the amount is deemed to have been paid thereunder; and  ...   ... (b)   Payments to third parties may be considered deductible support only if the order explicitly provides for the application of subsections 56.1(2) and 60.1(2) of the ITA (that is to say that the payer may deduct the amounts and that the recipient must include them in his or her income) ... I do not see how hypothec payments made under that clause could be considered as payments of "support amounts" according to the definition in subsection 56.1(4). ...

In order for such a payment, which in itself, of course, is not made for the purpose of earning a profit, to be nonetheless considered to meet the requirement in paragraph 18(1)(a) of the Act, it must be seen as the unfortunate consequence of a risk that the taxpayer had to take and assume in order to carry on his trade or profession. And in order for the payment to be seen as such, it is an essential condition, I believe, that it be directly related to an act that was necessary in order to carry on the trade or profession and that it could potentially have been considered to have been performed improperly ... In my humble opinion, if the TCC judge had considered the evidence from the criminal proceedings, he would have had no choice but to conclude that the respondent had not discharged his burden of proving the connection between the legal fees and his business ...

A "Tee” was payable in respect of each completed vehicle, but when the whole plan is considered, that was solely as a reward for personal services in managing the whole undertaking. ... In instances where the driver’s means of financial support is [sic] inextricably bound up with the respondent we are of the view that he cannot be considered an independent contractor. ... The most that can be said is that control will no doubt always have to be considered, although it can no longer be regarded as the sole determining factor; and that factors, which may be of importance, are such matters as whether the man performing the services provides his own equipment, whether he hires his own helpers, what degree of financial risk be taken, what degree of responsibility for investment and management he has, and whether and how far he has an opportunity of profiting from sound management in the performance of his task. ...

An expropriation judgment may be considered by the Court and in my opinion the position adopted by Mr. ... Counsel for the appellant argued that the present paragraph 53(1)(n) simply entrenched a pre-existing accounting principle in the Act in 1985, and that the reasonable expenses incurred by the taxpayer in having the property appraised and in disposing of it must be considered in calculating the adjusted cost base. ... In my view, it is an expense which, in certain circumstances, depending on the evidence, may be considered to be incurred for the disposition of a property. ...

Schmaltz, [1977] 5 W.W.R. 278 and says that the evidence in this appeal meets the tests set out and considered in that judgment. ... Bayda, J.A. considered a number of authorities and at page 346 said: A review of the cases on rectification confirms that the following extract from the Law of Contract by Professor P.H.L. ... It was unquestionably the intention of the legislators to remove any doubt that the particular form of payment described in subparagraph 18(1)(m)(i.2)(iii) of the Act could not in any circumstances be considered as a Canadian development expense for the purposes of subsection 66.2(5) of the Act. ...

There is no hard and fast rule as to when expenditures made on capital assets will, and when they will not, be considered to be capital expenditures within the meaning of paragraph 18(1)(b) of the Income Tax Act. ... The question of deductibility of expenses must be considered from the standpoint of the taxpayer and its operations, as a practical matter. ... Brulé, T.C.C.J., concluded that the useful lifetime of the items replaced could not be considered "enduring", having regard to the nature of the taxpayer's operations. ...

According to him it was not considered to be important at that time. They only had two hours to do the agreement and they intended to proceed with a formal agreement later on. 20 In paragraph 8, the words “ the company will not make any claim against ” were changed to “ will not pursue ” the bank for any claim that it may have against the bank up to April 12, 1988. 21 According to this witness these changes showed that the agreement was not final. 22 He admitted that two senior and experienced counsel had formulated the agreement but he did not express any concern at the time that there was no reference to transferring the Debenture in the agreement. ... It must be considered from the point of view of the taxpayer who would be affected by section 80, not the creditor. ... When all of these are considered, it can be seen that the debt was clearly not extinguished or settled on April 12, 1988. 43 It was suggested that the creditor in agreeing that it “ would not pursue ” the Appellant was merely “ abandoning its right to enforce payment ” and that this is not a settlement. ...

When can two persons be considered as living in a conjugal relationship? ... The problem has often been considered in actions brought under s. 4(1)(e)(i) of the Divorce Act and, generally speaking, a finding that the parties were living separate and apart from each other has been made where the following circumstances were present:   (i)           Spouses occupying separate bedrooms.   ... Reference to these seven factors will prevent an inappropriate emphasis on one factor to the exclusion of others and ensure that all relevant factors are considered.  .....   ...

The Core Bible Studies, according to Mr Hudspith, were what the board and the faculty “considered to be the very hub of the curriculum”. ... In holding that these payments were not “gifts” within the meaning of subparagraph 27(1)(a)(i) of the Income Tax Act (being in all relevant respects similar to subparagraph 110(1)(a)(i)), Mr Justice Heald stated (at 262; CTC 509): It seems clear from the evidence of most of the witnesses that they considered they had a primary duty to their own children to provide them with a Christian education in a separate Christian school and that obligation has been discharged by the payments to the Jarvis School. ... By letter of May 19, 1981 the Minister declined to grant this request and informed the respondent that his objections to the 1976 and 1977 reassessments would be considered by the Appeals Branch.. as expeditiously as possible". ...