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The appellant contends that the issue should be considered from the end of the year in question or from the end of the 60 days following the end of the year. Judge Bonner of this Court considered the text of this subparagraph in Gadsby v. ...

Also, the respondent submits that the order of Justice Morse should be considered the same as a garnishee. ... The effect of the “without prejudice” portion of the discharge from bankruptcy (see fact No. 3) was that the assets in question were to be considered as assets available to the creditors if the actions were successful. ...

Justice Robertson considered the specific question at page 376 (D.T.C. 6539) when he asked the rhetorical question whether the impugned legislative provision is discriminatory in its effects. ... It does cut the Gordian knot by creating distinctions between dependent and non- dependent children, the former being included in the family unit and receiving their refundable tax credit through that channel, the latter being considered, as any other unattached individual, a tax unit on its own and receiving the tax credit personally. ...

The Minister of National Revenue (Minister) considered this sum as a taxable benefit and Mr. ... To sum up, when all the circumstances surrounding Tele-Direct’s payment of compensation are considered, one realizes that it was a sum determined in advance which did not vary on the basis of disbursements or of the loss which Mr. ...

But the Bank of Mtl. case contains very thorough well-considered fully-researched statements about the basic nature of Bank Act security over inventory. ... The Chambers Judge appended to his Reasons the passages from the security documents which he considered relevant, and they certainly do not say that. ...

.), the court considered the effect of the failure on the part of the crown to make complete disclosure. ... Having made my findings on each of the above-mentioned motions, I have considered whether it can be said that the imperfect disclosure and delay in the conduct of the trial have had the cumulative effect of causing prejudice to Wilder. ...

The Federal Court of Appeal then considered full farming losses in the case of Poirier Estate v. ... A person who chooses to begin farming as a second or third career after having been successful at previous endeavours, and therefore able to enjoy a steady income, would not become disentitled from being considered a class 1 farmer merely because the quantum of the farming income would be unlikely to ever match that of the pension, investment or other amounts of income generated in a passive sense. ...

It might be argued that it is a mere play on words—but when considered in the light of the jurisprudence going back to Ransom v. ... The learned justices in Phillips, supra, discreetly left intact the basic principles permitting the possibility of some amounts to be considered "non-taxable”. ...

Brian Smith, the general manager of all three companies, the three companies were considered one business entity and intercompany loans were not unusual. ... However, in Cartwright, the Court noted that corporate assets acquired for the purpose of earning income but used incidentally by a shareholder would be considered a benefit to the shareholder equal to the amount he would have been required to pay to obtain the same benefit from a corporation of which he was not a shareholder (see Youngman, supra, at page 15 (D.T.C. 6325). ...

The appellant considered that he really had no other realistic option but to agree with this change in market strategy on the part of Marineland. ... This question was considered by the Federal Court of Appeal in the case E.S.G. ...