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The material submitted was considered, and the reassessments of tax for the two years in issue were confirmed by CCRA on March 12, 2004. ...

It is not clear to me that this transaction, which does not appear to have been effected through a dealer in securities, was considered or taken into account in making the assessments. ...

It is true that the Workers worked for the Appellant's business, but under an agreement that considered them to be self-employed. ...

  [24]     The broad scope of subsection 10(1) was recently considered by the Federal Court of Appeal in Insurance Corp. of British Columbia v. ...

Peter Stavrou's sons, Tom and Tim, did the physical labour involving the repair, maintenance and construction of buildings, and Tom's wife, Noula, assisted her husband doing cleaning, painting and other lighter construction work. [4]      In order for rental income to be considered active business income for purposes of the small business deduction, the business must not be a "specified investment business. ...

., a gymnastics session ($320.00), a nasal hygiene cure ($225.40), some kinesitherapeutic mobilization ($40.26) and a pedicure ($48.90). [23]     Unfortunately for the appellant, these expenses cannot be considered medical expenses within the meaning of paragraph 118.2(2)(a) of the ITA, even though the care greatly improved his physical condition. [24]     Paragraph 118.4(2)(a) refers us to the laws of the province of Quebec. ...

There simply is no basis to say that different treatment under these sections of the Act is based on some personal characteristic of the person receiving the service and incurring the expense. [9]      Province of residence (even if it were considered the basis of differentiation) is not an enumerated ground under section 15, nor is there any basis to consider it an analogous ground to those enumerated. ...

The payor bid on the same work for the subsequent period, which began in 2001, but its bid was not considered because of an error with respect to the deposit that was to accompany it. [8]      The appellant operated two sawmills. ...

In my opinion, the Minister should have considered all the particular details of the situation before making a judgment, which was apparently not done. ...

  [7]      Despite all his efforts, none of the projects on which the Appellant worked was carried out, for various reasons for which he was not considered responsible ...