Search - considered

Furthermore, these factors, when considered with the evidence mentioned earlier, suggest that the Abbeywood purchase was the first of a number of speculations in single family dwellings undertaken by Mr Hecht. I may say in reaching this conclusion I am not unmindful of the warning expressed by President Thorson in John Cragg v MNR, [1951] CTC 322; 52 DTC 1004 at 327 [1007] as follows where His Lordship says: There is, I think, no doubt that each of the profits made by the appellant could, by itself, have been properly considered a capital gain and the Court must be careful before it decides that a series of profits, each one of which would by itself have been a capital gain, has become profit or gain from a business. ...

In neither of these appeals was section 60.1 of the Income Tax Act applicable and therefore rightly not considered by the learned Justice of the Federal Court of Appeal. ... Since it is no longer mandatory for the payments to be made directly to the spouse, there remains, in my view, three points to be considered before a deduction can be made pursuant to paragraphs 60(b) and 60(c) of the Income Tax Act: 1. ...

He had never considered the use of the land for residential purposes—he was quite certain no such rezoning would have been permitted, although at acquisition he had anticipated industrial or commercial rezoning could be obtained. ... Findings The general format within which this matter should be reviewed was put forward in Elmer D Bassani v MNR, [1977] CTC 2311; 77 DTC 208, at 2321 and 215 respectively: In my opinion, to determine a question of the kind posed at this hearing, particularly dealing with the purchase and sale of land and considered against the background just described, requires the following: (a) An examination of the appellants’ personal and business circumstances at the time of acquisition, as such circumstances conflicted with, or complemented the probable fulfilment of their stated intention. ...

As to year-ends, it was explained that when the estate of the deceased was being considered the year-end was in July, the anniversary date of the death of the deceased. ... In reply, the appellant’s counsel submitted that: what was paid was an amount; the Senator was a mere conduit pipe to ensure the payments were made to Isobel; insofar as the Veliotis (supra) case is concerned, it considered the question of periodicity not allowance and its remarks in this respect were obiter; the amount is a calculable amount; the obligation of the receiver was to receive and pay out and it was received twice a year; in paragraph #12 re benefit, the last five lines read as follows,... or a certificate of her subsequent marriage, or an order of this Honourable Court declaring her to be no longer entitled under the terms hereof. ...

It provides, in essence, that a taxpayer shall include in income any amount received from a government where the amount can reasonably be considered to have been received (iv) as a reimbursement, contribution or allowance or as assistance, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of the cost of property or in respect of an outlay or expense... ... A taxpayer is required to include in income an amount received from the government where the amount can reasonably be considered to have been received. ...

In order to understand the meaning of a severe and prolonged impairment, we must refer to subsection 118.4(1): (1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or may reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ... (e) Finally there must be considered — and this is the most difficult principle to formulate- the criteria to be employed in forming the judgement whether the mental impairment is of such severity that the person is entitled to the credit, i.e. that that person’s ability to perceive, think and remember is markedly restricted within the meaning of the Act. ...

., I understand from the evidence and pleadings that the appellant admitted making these sales to Les Entreprises René Leclerc Inc. but considered that it should be allowed to deduct the amount since it said it used the proceeds of this sale of animals to buy other animals. ... The concept of gross negligence has also been considered by the courts many times. ...

Subsection 118.4(1) reads as follows: (1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or may reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ... The reports. of the two psychiatrists must be considered. Dr. Hillel described his condition as follows: This is to certify that the subject has been under my care since March 4, 1982 for a bipolar affective disorder. ...

Irving, a Collection Officer for the Minister, can be considered a “federal board, commission or other tribunal”. ... Irving fits into the definition under Section 2 does not mean that all of his statements can be considered as decisions subject to judicial review. ...

Counsel for the Appellant considered paragraph 125(7)(c) and noted that it contained the expression “income from property”. ... Judge Bowman considered the meaning of “principal purpose” in Prosperous Investments Ltd. v. ...