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He also indicated that, as the eldest son of the family, he had to support his family. [9]   The IAD, in reaching its conclusion, outlined a non-exhaustive list of factors and considered three in particular: (1) time spent in Canada, establishment, reasons for leaving and efforts to come back to Canada; (2) ties with the family in Canada; and (3) difficulties and hardship if removed. [10]     The IAD noted that Mr. ... El Nouri raises the fact that he was not represented by counsel at the hearing, which caused him prejudice in outlining history. [17]   The Minister responds that the Court shall only intervene if the decision does not fall within the range of possible, acceptable outcomes which are defensible in respect to the facts and law (Canada (Citizenship and Immigration) v Khosa, 2009 SCC 12). [18]   The Minister argues that the IAD considered all the factors and that its findings were open to the IAD given the evidence that was adduced, and given Mr. El Nouri’s testimony at the hearing. [19]   The Minister adds that the IAD considered and addressed the evidence and that Mr. ...

Bokhari's language proficiency had not been addressed by the Province of Saskatchewan and the Province took no issue with the Officer’s e-mail, I am satisfied that adequate deference has been shown by the Officer. [16]   The Officer considered the level of language proficiency Mr. ... Bokhari “can perform the duties of a technical sales specialist or a retail sales supervisor” but does not offer such an analysis to support this claim. […] I am not satisfied that the representative’s interpretation is sufficient to demonstrate that PA’s English language ability would enable the PA to perform the range of tasks it would appear reasonable to expect of a technical sales specialist or retail sales supervisor in Canada such that he could become economically established within a reasonable period of time. […] All of PA’s representative’s submissions have been thoroughly considered, but I am not satisfied they are sufficient to remove the concerns outlined in the P/F. [23]   The Officer determined Mr. ... Statistics Canada projected the low threshold as $58,473 for a family of six (in 2017), and the Officer considered that a useful indicator of the income required not to fall below the poverty line. ...

Should the new evidence be provided to the Federal Court of Appeal to be considered on the appeal of my original Orders? Or, should the new evidence be considered by me on a motion for reconsideration of my original decision? ... This information could now be put either before the Federal Court of Appeal to be considered along with the submissions of the parties on the appeal, or before me on a motion for reconsideration. [12]   However, it appears that the Federal Court of Appeal has concluded that the latter course is more appropriate in the circumstances. ...

Accordingly, the defendant argues that the sum of $13,757.74 formed part of the compensation or proceeds of disposition received from Ontario Hydro for the expropriation of his land, and is not properly considered to be interest income that falls within the meaning of subsection 12(1)(c) of the Income Tax Act. ... The characterization, for income tax purposes, of interest paid by an expropriating authority on payment received as compensation for expropriated property was considered in a recent decision of the Federal Court of Appeal. ... Thus, the interest payment of $13,757.74 cannot be considered to be income from a farming business within the meaning of section 28 of the Income Tax Act. ...

Sutherland, a member of the disability tax credit medical advisory group which considered Laureen Caudle’s disability. ... Paragraph 118.4(l)(b) provides: 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; A basic activity of daily living is defined as follows by paragraphs 118.4(1)(c) and 118.4(1)(d): 118.4(1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (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 and bladder functions), or (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. ... Furthermore, I cannot ignore that activities such as housekeeping or social or recreational activities are by definition not to be considered as a basic activity of daily living. ...

Amongst the other cases considered (see attached), I have, of course, considered the leading case of Moldowan v. ... The following criteria should be considered: the profit and loss experience in past years, 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 present issue is whether the appellant was involved in a farming operation in 1970 and whether his activities in that year can be considered as having a reasonable expectation of profit. ... I do not believe that farming operations can be considered as having started at the time the idea or the intention of farming was conceived, nor at any stage prior to the actual operations of the farm. ...

Other decisions are to the effect that other criteria may have to be considered. ... The Queen, [1974] C.T.C. 510, 74 D.T.C. 6422, a decision of Collier, J. of the Federal Court-Trial Division in which he said at page 515 (D.T.C. 6425): In my opinion, the net dollar and cents position, when viewed through five years of hindsight is not the only, or conclusive criteria, to be considered in determining the question of fact: "Has the chief source of income been farming? ... They do not contest the validity of a comparison of this type, they simply add that it may not be conclusive and other criteria may have to be considered. ...

It is up to him to prove that the facts on which the respondent relied in the formulation of the assessment are not consistent with reality and to submit evidence of those which, in his view, must be considered in order to determine the validity of his claims. ... He therefore submitted that the respondent should have considered the use of assets in order to determine whether the appellant's activities were primarily manufacturing or processing. ... Counsel for the appellant relied on a document, which was filed in evidence, prepared by the witness Beaudry in order to maintain that the respondent should have considered the use of capital assets in order to issue her assessment. ...

The appellant considered renting it in its then condition but decided that in that condition it would not attract the type of tenant or command the rent that he wanted and that it was not practical to rent it while work was being done. ... His accountant testified as to the method used—he took all expenses of less than $150, totalled them along with miscellaneous fixtures and other small items, to arrive at that portion of the cost of building materials that he considered to be of a revenue nature. ... Federal Commissioner of Taxation (1938), 61 C.L.R. 337, and quoted from Chief Justice Dixon of the High Court of Australia where he said:... the expenditure is to be considered of a revenue nature if its purpose brings it within the very wide class of things which in the aggregate form the constant demand which must be answered out of the returns of a trade or its circulating capital and that actual recurrence of the specific thing need not take place or be expected as likely. ...