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It may be, as counsel for appellant contends, that a finding so expressed is not in any event a simple finding of fact, for it involves the construction of the statute, and much may depend upon what the Board considered to be the meaning of s. 8. ...

In allowing the appeal, Wetmore, C.J. said: “When I use the term ‘for a mere temporary purpose’ I wish it understood with a limitation, because I do not desire for a moment to be considered as holding that if the appellant, when he moved his family to Wolff’s to stay there during the summer, and had so taken up his temporary residence there for the summer— if he had brought his stock there deliberately, they would not have been liable to assessment.” ...

It was income earned in 1946 and must be considered as subject to the general charging of Section 9, to the extent that it was not covered by Section 35. ...

Rule 4(1) states that the Rules shall be liberally construed to secure the just, most expeditious and least expensive determination of every proceeding on its merits. [12] Rule 9 allows the Court to dispense with compliance with the rules where it is in the interest of justice. [13] Finally, pursuant to subsection 126(4)(e), a case management judge may make any order that is considered just in the circumstances. ...

And, finally, in making its decision, the Tax Court appears to have carefully considered all of Mr. ...

The proper force of law in Canada, to the extent that it has been included in computing the taxpayer’s income for the year.... approach must be a functional one, and the scheme must be considered as a whole, taking into account the intent of the legislation, its object and spirit and what it actually accomplishes (cf. ...

Accordingly, this argument does not assist the appellant. [12] The appellant also suggests that the Tax Court should have considered the T2200 forms he introduced as evidence and should have found them to be determinative of the quantum. ...

Although he agreed that only the 2007 taxation year is at issue, he considered this to be “one matter”. ...

Besides the treaty itself and the commissioners’ report, the Federal Court of Appeal and lower court in Benoit considered the affidavit of a witness to the signing of Treaty 8, transcripts of interviews with indigenous elders, and expert testimony, among other things. [10] [13] While the principle of stare decisis does not apply to oblige me to follow Benoit as a legal precedent, there is no basis for me to make a different factual finding than the Federal Court of Appeal made in Benoit with more evidence on the record before it. ...