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Now, you mentioned that you considered that your properties, for example, had gone up in value I take it, and that was one of the reasons why you were liquidating? ...

This only produced 17 orders which was considered an inadequate response. ...

.), that: To determine whether a person has ceased to be resident of any particular place, the duration of his previous residence, his connections with that community and his interest in it are circumstances to be considered. ...

The criteria Dickson, J. states should be considered are: the profit and loss expenses 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. ...

This proposition appears not to have been considered by counsel and was not canvassed in their submissions which proceeded on the basis of the issue of priority turned on whether the charge was fixed or floating. ...

Raymond, [1980] C.T.C. 520, 80 D.T.C. 6383, the Federal Court of Appeal considered an instance in which a bailiff, under writ of execution, had seized and paid money into court. ...

He maintains that they should be considered as being reimbursements for expenses, although they cannot be quantified. ...

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. ...

Cormie testified that he decided upon such demands and that he had never considered demanding a loan before it was paid. ...

The situation that existed prior to 1984 is described there as follows at page 10: Before 1984, for an amount to be considered a deductible allowance, it must have been a fixed sum of money paid directly to the recipient for maintenance and support pursuant to a court order, decree or separation agreement. ...