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Nothing in the agreement suggests that the parties contemplated any change in the spouse’s residency status at the time the agreement was executed, nor is there any evidence that they even remotely considered that possibility. ...

R. (1977), [1978] 1 S.C.R. 480 (S.C.C.)] must be considered. Second is the round-figured income the appellant showed from farming one-quarter section for his wife. ...

The test of “whether it may reasonably be considered” is susceptible of being reasonably translated into the test of whether the evidence on balance of probability is sufficient to lead to the conclusion that it is more likely than not that collection would be jeopardized by delay. ...

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. ...

In Zandstra, Heald, J. made the following comments about the nature of a benefit (at page 6419): Applying the above dictionary definitions of “gift” to the facts of these cases, I have concluded that the payments made by these parents to the Jarvis School were not payments made without consideration and cannot therefore be considered “gifts” under section 27(1)(r/)(i).....It seems to me they received consideration from the Jarvis School in the form of education of their children in a separate Christian school in discharge of their duties as parents as they conceived them to be. ...

This is also considered to be entered in error. 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-l, Tab 1). ...

I have not considered it necessary to reproduce the schedules annexed to the statement of agreed facts because they are merely documents supportive of the agreed facts with the exception of schedule 4. ...

It was agreed that they should be considered together. The statement of claim as filed alleges that the defendants Wilkie, Morrison and Smith are employees of her Majesty the Queen but does not state what was the nature of their employment or that they were acting within the course of employment with the Crown when they did the various acts complained of by the plaintiff. ...

Decision The appeals are allowed in part and the matter referred back to the Minister for reassessment on the basis that the amount of $7,481.57 was not the amount equal to the appellant’s share of the partnership’s 1971 receivables and should not be added to the appellant’s 1972 income and that the appellant’s share of the partnership’s 1971 receivables was nil and should be considered as such in any computations of the appellant’s 1972 income. ...

Based on the comments made earlier in this decision, the value of the compensation (automobile, personal mortgage, etc) which he negotiated after September 16, 1976, might not be considered as arising from an obligation under the contract of employment (the contract having been terminated September 16, 1976) but rather under the settlement agreement. ...