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I find that the decision, considered as a whole, is reasonable and that the decision-maker did not fetter his discretion. ... There is no reason to believe that the decision-maker considered himself to be bound by the CRA’s manual or that he failed to take into account a relevant consideration. ... Considered in isolation, the sentence reproduced above could suggest that the decision-maker held the mistaken belief that Mr. ...

He stated that the policy is somewhat different when senior executives of the company such as he himself are provided with vehicles for personal use, since this is then considered to be part of their compensation and shown on their T4 slip in the amount approved by the Income Tax Department. ... An employer is considered to make an automobile available for an employee’s personal use when he gives the employee the custody and control of the automobile and he does not impose strictly enforced rules prohibiting its use by the employee for his own personal purposes... 5. ... The contention is that since there were no restrictions imposed by the employer on the car’s personal use by defendant it was so available to him at all times during the year, since even on the days when it was in business use or when defendant was away from home with it it was still available for his personal use outside of business hours, and since a day consists of 24 hours it must be considered as having been available at least part of every day in the year for personal use. ...

Once the assessment was issued, the appellant asked that its objection, in effect, be considered a notice of appeal to this Board. ... Mr Padulo wrote me on December 2 to say that the matter was being considered. ... All things being considered, counsel submitted that the requirement which the respondent is trying to impose must be set forth clearly in the words of the statute and, since such is not the case, the position taken by the Crown is untenable. ...

This was a scheme which could only be characterized as a venture in the nature of trade when one considered the experience with Shearmat. ... Counsel for the respondent pointed out to the Board certain indications that the appellants had not dealt with the acquisitions as one would deal with an investment, but the main emphasis by counsel was placed on a detailed and complicated proposition that the transactions surrounding the acquisition and disposal of the securities by the appellants constituted a specific venture in the nature of trade—that the gain ‘‘was the result of a carefully considered plan executed as conceived” (quotations from page 187 [5154] of Sissons (supra)). ... I am also satisfied that the prospect of at least getting back their purchase price of the promissory notes was considered. ...

Donald F Stonehouse v MNR, [1967] Tax ABC 1128 at 1133; 68 DTC 63 at 66: Counsel for the appellant contended that gross negligence as referred to in Section 56(2) of the Income Tax Act implied something more than mere carelessness: that it must be considered to be conduct of such marked departure from ordinary reasonable conduct as to amount to something highly reprehensible. Arthur B Haven v MNR, [1969] Tax ABC 833 at 835; 69 DTC 582 at 583: By reason of all this, the appellant has been considered grossly negligent and penalized accordingly by the respondent. ... The comment on the summary of property income of the appellant, attached to the tax return read: NOTE: Share of principal payment received on Zsiros property mortgage receivable is considered to be realization of capital gain on sale of property which took place in 1971. / of $36,000.00 \ $12,000.00 The Board recognizes that the omission of the disputed amount from his reported taxable income was a lack of compliance with the responsibilities under the Act, and that both the ‘appellant and his accountant are experienced and knowledgeable businessmen who, with marginal extra care, could have ensured proper reporting. ...

The basic question confronting the Board is whether or not “arrears” under any circumstances are allowable as a deduction, and whether “back payments” resulting from an order should be considered “arrears” for such purposes. ... This does not clarify the matter greatly, since it is difficult to be certain from the reported judgment that the presiding Member of the Tax Appeal Board considered any part of the lump sum payment as arrears of alimony specifically. ... I think it may be assumed that my colleague considered the $420 mentioned as being so little more, comparatively, than the amount ordinarily payable periodically, that it should be deductible. ...

Contentions The net effect of the reassessments was: (1) to add to the appellant’s income for the year 1970 the amount of $8,500 classified by the Minister as salary or wages and to transfer that amount from the business income reported by the appellant in his 1971 income tax return; and (2) to disallow as expenses the amounts of $5,910.95 for 1971 and $1,442.79 for 1972 since the reported business income for the years 1971 and 1972 was considered by the Minister to have been salary or wages. ... However, later on he broadened out the basis of his position as follows: Now, my friend has spent considerable time in emphasizing control, what control does the master have over the servant and I will fully admit that control is a factor to be considered, but I would not admit in today’s advanced society that it is the factor or the primary factor to consider. ... It might be considered that “control’’ need not always be a physical or even a visible thing. ...

After having considered all of the facts which, as above stated, I find were substantially the same as those adduced before me, Cat- tanach, J concluded that the appellant’s expenditures for scientific research which it claimed as deductions under sections 72, 72A and by virtue of paragraph 11(1)(j) in computing its taxable income for the year were expenditures of a capital nature as a consequence of which those expenditures were not deductible in determining the base for the calculation of the depletion allowance for the purposes of Regulation 1201. ... In considering whether the results of any transaction can be considered in computing the profit of a business for a particular year, the first question is whether it was entered into for the purpose of gaining or producing income from the business. ... CTC 275; 60 DTC 1219, as follows: In MNR v Imperial Oil Limited, [1960] S.C.R. 753; [1960] CTC 275, the Supreme Court considered Section 1201 of the Regulations in its earlier form. ...

In commencing on article 1411 of the Civil Code, Notary Roger Comtois, in his text Traité Théorique et Pratique de la Communauté de Biens at page 255 cites the French commentator Troplong who, in discussing the similar article 1525 in the French Code Napoleon states in Vol XXIII at page 2173: This agreement is not considered as a donation, it is a covenant authorized by “le droit commun”.. an aleatory covenant between partners. ... Looked at this way the community is really considered as a partnership. ... Moveable property existing at the time of the marriage or falling to the consorts afterwards shall be considered to be acquests, unless the con- 2 “Quebec Civil Code, 1292 after 1964 and before 1969 amendment. 3 “Quebec Civil Code, article 1292 (before 1969 amendment): 1292. ...

The appellant had no real estate advice as to the rentability or income-producing potential of these properties for the holding period which he anticipated to be about a year and a half before demolition and construction of what he considered to be his future development. ... According to Mr Herrington, the rule of thumb at that time was $2,000 per unit; and even with a unit cost of $1,000, only 114 units could be built and he never considered that a viable proposition. ... Notwithstanding his lack of financial depth, he was very firm in his answer to me, which he repeated, that he never at any time considered the possibility of having to sell these properties to bail himself out (if I may use a colloquial expression) should he not be able to raise the financing required to proceed. ...