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The situation considered in this context is subsequent to the appellant’s filing of the appeal before the Court. ...

The Federal Court considered the decision of Richardson v. Canada (Attorney General), 2023 FC 548 cited by the appellant in support of his request for a more generous costs order, but found that it was distinguishable. ...

The Tax Court nonetheless considered whether the respondent had caused an unjustified and prejudicial delay in the hearing of the appeals and whether this delay constituted an abuse of process. ...

The reason for this decision was as follows: “A review of the facts and documents shows that the Pro-EP Exercise Pool by Tidal Fit is not considered a medical device, and are of a type that would normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment, therefore, in accordance with section 118.2(2)(l.2)(ii) of the Income Tax Act, you are not eligible to claim medical expenses for $53,673.00” A. ...

He considered the circumstances therein contemplated as justifying an award for maintenance as being first, the ability of the spouse seeking maintenance to maintain herself at the same level enjoyed during marriage without the assistance of the other spouse. ... After an extensive review of the authorties he considered that alimony is not property and is not assignable. ...

Since, however, that question does not arise if they fall within the prohibition of Section 12(1) (b), this question should be first considered. ... This decision was upheld on appeal by Atkinson, J., who considered that the matter was determined by the decision in Mallett’s Case above referred to. ...

If I have understood its counsel’s argument correctly, its obligations and rights are to be considered in the light of the contracts entered into with its sub-contractors, which all include the same clauses except for the amount withheld. ... If the work is not considered satisfactory by the architect, we reserve the right to cancel your contract and have it carried on by another contractor at your expense. ...