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Canadian Liberty Net. [7] In that case the Court considered the interpretation to be given to the second test in ITO-International Terminal Operators Ltd. and said the following: The requirement that there be valid federal law which nourishes the statutory grant of jurisdiction serves primarily to ensure that federal courts are kept within their constitutionally mandated sphere. ... Rouleau J. declined jurisdiction on the following grounds: The contractual issue [the validity of the transactions] therefore cannot be considered to be in some way incidental to the Court's jurisdiction nor is it merely a phase of compulsory execution... nor the Federal Court Rules, which grant jurisdiction to issue a final garnishment order, can in any way seem to bestow or nourish jurisdiction on this Court to undertake an examination of the circumstances surrounding the transactions and agreements in question and to make a determination with respect to the Crown's allegations of fraud, allegations which concern incidents that occurred some 8 months prior to this event. [9] [38]       Further, there is no doubt that the questions of fraud, simulation and enforceability cannot be fairly and properly resolved on the basis solely of evidence by affidavit and the transcripts of examinations on affidavit. [39]       In order to render a decision based on these grounds, and in which the oral evidence is important, the Court must have the opportunity of assessing the credibility of witnesses. ...

Having considered the written submissions of the parties, I hereby confirm the decision that I rendered in my Judgment of July 17, 2018, with respect to the two issues that were submitted to me for reconsideration and find that subsection 128.1(1) of the Act and the relevant tax treaty, have no application in this instance, in accordance with the attached Reasons for Judgment. ... The Court has now considered those submissions. [4] Unless otherwise stated, all references to legislative provisions in these reasons refer to the Income Tax Act, [5] (“the Act”) as concerns the assessment(s) and the taxation year(s) in question. ... (as he then was) considered, “whether in 1987 and 1988 he had resumed ordinary residency in Canada.” [63] Having concluded that the taxpayer was a resident of Canada during those years, he considered the application of the Canada-Japan Income Tax Convention (1986). ...

Instead of liquidating capital assets to make the allocations, the trustees considered it advantageous to retain the Trust investments temporarily and finance the allocations by borrowing funds from a bank. ... Minister of National Revenue, 70 D.T.C. 6351; considered: Sternthal v. ... The allocations could not, by any stretch of the imagination, be considered as having been used for the purpose of earning income. ...

Scottish Imperial Insurance Co. (1879), 4 S.C.R. 192; considered: Lucena v. ... Before turning to an examination of the later cases which considered the divergent opinions expressed in Lucena v. ... She has set out the facts, referred to many authorities, and considered the law on this question of an insurable interest. ...

The proposal to add the predecessor to s. 462(2)   was based on a practical concern that the affected bank branch actually receive notice of the bank’s obligations before the obligations are considered binding. ... Cases Cited                     Distinguished: Royal Bank, Re (2002), 25 O.S.C.B. 1855; considered: Woodland v. ... Quite the opposite, s. 462(2) was enacted so that a bank is considered to be notified of an obligation once the relevant branch receives notice. ...

The respondent now raises certain objections in this respect in this Court, and these must accordingly be considered.   ... Applying this method, the expert witness Genest considered that the loss amounted to $1,081,629.  ... The credibility of an expert witness is obviously not the only point to be considered in weighing testimony, though it is a very important one.  ...

The relevant sections provide: 118.3 Credit for mental or physical impairment (1) Where (a) an individual has a severe and prolonged mental or physical impairment, (a.1) the effects of the impairment are such that the individual's ability to perform a basic activity of daily living is markedly restricted, (a.2) a medical doctor, or where the impairment is an impairment of sight, a medical doctor or an optometrist, has certified in prescribed form that the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individuals's ability to perform a basic activity of daily living is markedly restricted, (b) the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2), and 118.3 Crédit d'impôt pour déficience mentale ou physique (1) Le produit de la multiplication de 4118 $ par le taux de base pour l'année est déductible dans le calcul de l'impôt payable par un particulier en vertu de la présente partie pour une année d'imposition, si les conditions suivantes sont réunies: a) le particulier a une déficience mentale ou physique grave et prolongée; a.1) les effets de la déficience sont tels que la capacité du particulier d'accomplir une activité courante de la vie quotidienne est limitée de façon marquée; a.2) un médecin en titre ou, s'il s'agit d'une déficience visuelle, un médecin en titre ou un optométriste atteste, sur formulaire prescrit, que le particulier a une déficience mentale ou physique grave et prolongée dont les effets sont tels que sa capacité d'accomplir une activité courante de la vie quotidienne est limitée de façon marquée; (c) no amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual, is included in calculating a deduction under section 118.2 (otherwise than because of paragraph 118.2(2)(b.1) for the year by the individual or by any other person, for the purposes of computing the tax payable under this Part by the individual for the year, there may be deducted an amount determined by the formula                            A x $4,118 where A is the appropriate percentage for the year...... b) le particulier présente au ministre l'attestation visée à l'alinéa a.2) pour une année d'impostion; c) aucun montant représentant soit une rémunération versée à un préposé aux soins du particulier, soit des frais de séjour du particulier dans une maison de santé ou de repos, n'est inclus par le particulier ou par une autre personne dans le calcul d'une déduction en application de l'article 118.2 pour l'année (autrement que par application de l'alinéa 118.2(2)(bl1). 118.4(1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual's ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means               (i) perceiving, thinking and remembering,      (ii) feeding and dressing oneself,      (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual,      (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual,      (v) eliminating (bowel or bladder functions), or 118.4(1) Pour l'application du paragraphe 6(16), des articles 118.2 et 118.3 et du présent paragraphe: a) une déficience est prolongée si elle dure au moins 12 mois d'affilée ou s'il est raisonnable de s'attendre à ce qu'elle dure au moins 12 mois d'affilée; b) la capacité d'un particulier d'accomplir une activité courante de la vie quotidienne est limitée de façon marquée seulement si, même avec des soins thérapeutiques et l'aide des appareils et des médicaments indiqués, il est toujours ou presque toujours aveugle ou incapable d'accomplir une activité courante de la vie quotidienne sans y consacrer un temps excessif; c) sont des activités courantes de la vie quotidienne pour un particulier;      (i) la perception, la réflexion et la mémoire,      (ii) le fait de s'alimenter et de s'habiller,      (iii) le fait de parler de façon à se faire comprendre, dans un endroit calme, par une personne de sa connaissance,      (iv) le fait d'entendre de façon à comprendre, dans un endroit calme, une personne de sa connaissance,      (v) les fonctions d"évacuation intestinale ou vésicale,      (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity shall be considered as a basic activity of daily living.      ...

Heneghan” Judge FEDERAL COURT SOLICITORS OF RECORD   Docket: T-2194-18   STYLE OF CAUSE: KASIRYE KABALA v HER MAJESTY THE QUEEN   MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES ORDER AND REASONS: HENEGHAN, J.   ...

[“Guy Régimbald”   Judge Certified true translation Johanna Kratz FEDERAL COURT SOLICITORS OF RECORD DOCKETS: IT A-13738-07 IT A-11407-08 IT A-12811-14   STYLE OF CAUSE: THAN LONG NGUYEN v THI HOANG CHAU NGUYEN   MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO, PURSUANT TO SECTION 369 OF THE FEDERAL COURTS RULES ORDER AND REASONS: RÉGIMBALD J. ...

Considered:  Re Reevie and Montreal Trust Co. of Canada (1986), 53 O.R. (2d) 595; Hockin v. ... The Chief Justice next considered the Catalytic plans.  The first began in 1959 as a defined contribution plan.  ... The matter has, however, been considered by courts in England and the United States.  ...