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In my view, the record before the Court contains nothing that would indicate how or why the receipt of donations smaller in amount than those previously received by the Fund would cause any harm to the Fund that could be considered to be irreparable ...

The Federal Court considered sales to non-Aboriginals in the course of determining whether the Acadia Commodity Tax is a modern expression of the Communal Sharing Tradition and made no reviewable error in so doing. ...

Nevertheless I will direct that the submissions be filed, and I have considered them.   ...

  [16]            There is no need to review the specific allegations made by the appellant in this respect because either they bear on issues which, for the most part, have been considered by the judge or were not sufficiently material to overcome the conclusion that she reached ...

In addition, the Appellant has submitted that there was a public interest element that should have been considered in the assessment of costs. ...

This shows that the appellant, who was best suited to decide, considered the receipt and payment of these amounts to be part of a distinct and separate matter which ended with the settlement of the legal proceeding instituted against him (on this point, see the broadened definition of the word “business” in subsection 248(1) of the Act) ...

  [7]                On the basis that the appellants and Mr Holmes had different intentions concerning the scope of the waiver, Justice Miller considered how the reference in the waiver to “Canadian Exploration and Development Expense” should be interpreted objectively. ...

Canada, 2005 FCA 355, our Court considered what appears to be the practice occasionally adopted by the Tax Court of Canada of amending reasons given orally at the hearing. ...

In particular, the negligible rental income, when considered in light of the high cost of the financing and the absence of a serious business plan, allowed the Tax Court judge to find that the applicant did not have a reasonable expectation of profit. [23]       When all is said and done, the analysis of the Tax Court judge is consistent with the approach recommended by the Supreme Court in Stewart, and the result he reached was justified by the evidence. [24]       I would dismiss the application for judicial review with costs.                           ...

The factors to be considered in determining whether to grant leave to intervene are well established: see Canadian Union of Public Employees (Airline Division) v. ...