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The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

The Record of Employment is being issued to you, because there is considered to be an interruption of earnings from school year end until your return to work at the beginning of the 1997/98 school year. ...

The samples of box beam, or jointry system, or the video recording of the house construction are not considered to be the evidences of systematic experimental development work. ...

The two Appellants applied for unemployment insurance benefits, after being laid off at the end of the periods of employment set out above. [1] Their applications for benefits were reviewed by the appropriate officer of the Department of Human Resources Development, who then requested a ruling from the Minister of National Revenue (the Minister) under the Unemployment Insurance Act as to whether the employment could be considered insurable employment. ...

One or more of the tests may have little or no applicability so the overall evidence must be considered. [18]     The Control Test. ...

This is also considered to be entered in error. [11] But the real question is whether there was a sale on October 30, when the Appellant and Farm World signed their deal in Form A (Exhibit A-1, Tab 1). ...

Only the first and last of these tests will be considered, the other two posing no problem in this case. ...

The tests to be considered include control, ownership of tools, possibility of profit and risk of loss and integration. ...

It is not practical to find such requests to be objections in the context of section 169. [23]          Accordingly, I dismiss the appeals as requested pursuant to the motions, on the basis that the requirements for 169 have not been met. [24]          Although not strictly part of the judgment, I can add that, although I have not heard any evidence or argument on the merits of this matter, there is a likelihood that, if the merits of this matter had been considered, Revenue Canada's position would have been sustained. ...