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The allowable amount for services of counsel is stipulated in paragraph 1(1)(J) of Schedule II, Tariff B of the Rules: 1(1) The following amounts may be allowed for services of counsel: (J) for conduct of the hearing for each day or part thereof, Class B: $1000 The reasons of counsel for the Appellant which were considered by the Registrar in the Certificate of Costs included: 1. ...

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. ...

Paulette made a comment in evidence to which I attach much significance: “For them, it has never been considered like work because it was family time together.” ...

His ruling is considered to be final and binding until it is reversed and Belchetz has not instituted any proceedings against it. ...

The Prothonotary erred in law in determining (paragraphs 42-45 of the reasons) that to be considered a third person in good faith within the meaning of article 1452 C.C.Q. and be entitled to avail him or herself of an apparent act, the third person (creditor) must have been a party to a contract or transaction with one of the parties to the apparent act, which excludes Her Majesty, as her claim derives from the law alone (namely the tax liability of Gilbert Gadbois); 2. ...

In reaching a conclusion in that case, I considered a number of Federal Court decisions including the decision of the Federal Court of Appeal in Trans Quebec & Maritimes Pipeline Inc. v. ...

It is much more satisfactory for the matter to be dealt with at a supervisory or appellate level on the basis of the entire record in the provincial court where all of the relevant issues have been considered in one forum, rather than having been litigated piecemeal. ...

Baker et al. (1975), 55 D.L.R. (3d) 224 at p. 229, [1976] 1 S.C.R. 254 at p. 261, 38 C.R.N.S. 306, where he referred to it as “the doctrine of privilege as so ably considered in Wigmore”. ...

I am further satisfied that the corporation, by reason of the foregoing, should be considered as having sold (or exchanged for parts) those vehicles with the result that the amount of $18,894 should have been included in the corporation’s gross income. ...

She considered that the earned income should not be reduced by rental losses since those losses were sustained by a company in which she was only a limited partner, and so only a passive participant not actively engaged in the business. ...