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That point was made in H Munday v MNR, [1971] CTC 585; 71 DTC 5321 in which Dumoulin, J, pointed out: Once again, let us bear in mind that the vendor alone is to be considered. ... The only inference I can draw from all the evidence is that Skalbania’s initial allocation of $2,600,000 to the land was arbitrary rather than considered and that there is no real basis for relying on it as reflecting a reasonable consideration for the land from the vendors’ point of view. ... His employment is certainly a factor to be considered in weighing his evidence and fair grist for the mill of cross-examination but it does not render his evidence inadmissible. ...

The appellant also suggests that if the amounts are considered as having been received by him, then the error made by the Department in making the overpayment caused a prejudice to the appellant in that by seizing his superannuation refund and his severance pay, the appellant was precluded from entering an income averaging annuity contract and submits that that fact should be considered in establishing the tax payable. ... The respondent concludes that the appellant received the advantages and the benefits of the amounts in his credit account and that, in law, he is considered as having received those taxable amounts which were rightly included in his 1977 income. ...

(Exhibit A-1) The reasons behind the said sale or exchange of shares, was to make of Jorgenson Canada a Canadian-controlled private corporation, so as to qualify for the small business deduction of subsection 125(1) of the Income Tax Act and to become more readily considered for contracts with the Government of Canada. ... The storing of his furniture in Canada while residing in Sierra Leone for 39 months, can hardly be considered as moving to and as residing in Canada. ... A careful analysis of the cases referred to by counsel for the appellant in his List of Authorities, convinces me that the facts in each of the cases cited are easily distinguishable from those in the instant appeal, but, more important, the principles or criteria that the courts have enunciated in determining the residence of a taxpayer have not been met in the present instance, eg Mr Ciceri made only occasional visits to Canada from 1967 to 1975; his physical presence in Canada had no permanency; Mr Ciceri had no place of abode available to him in Canada (his father’s home in Canada cannot be considered as being available to, kept by, or for Mr Ciceri as a residence for himself and his family). ...

Contention regarding Disposition The appellant contends that the redemption on maturity of a bond constitutes a legitimate and bona fide disposition of the bond and cannot be considered otherwise. ... At the hearing counsel for the respondent submitted that if the bonds were considered by the Board to have been validly transferred and assigned to the appellant, the amount of interest earned by the appellant pursuant to paragraph 12(1)(c) of the Income Tax Act, SC 1970-71-72, c 63, as amended, must be computed from the date of the assignment to the date the bonds matured, ie $32.08. ... The only amount that can be considered as valid interest for purposes of this appeal is that which accrued to the appellant from December 5, 1975 to the date of maturity on December 15, 1975. ...

In support of his submission he referred to the same decision at 318 [206]: From this definition, it would appear that the possession of a farm in one of the countries by an enterprise of the other country would be considered as a permanent establishment of that enterprise in the country in which the farm was situated. Possibly the intention of the terms of the Convention was that, if the enterprise itself conducted farming operations on such a farm situated in the territory of the other contracting state, it would be considered to be carrying on business in that state and subject to taxation on the industrial and commercial profits arising from the farm. But, if the farm was rented to some third party, and all that was received by the enterprise was income by way of rentals, then the provisions of Article Il of the Convention quoted above would apply, and such rental income would not be considered to be industrial and commercial profits subject to general taxation under the income tax laws of the country in which the rental income arose. ...

Verdun considered it unreasonable to travel from Elmira to Wellesley at suppertime to have his meal at home and then have to return in the evening to Elmira. ... With respect to the Corporation: (1) Furniture, fixtures and leasehold improvements: In each of the taxation years, 1989, 1990 and 1991, the Minister disallowed the full amount claimed as an expense, considered the expenditures as on account of capital and allowed capital cost allowance. ... It follows they cannot be considered a shareholder benefit under subsection 15(1) of the Act. ...

Judge Bowman doubted that the disk containing the program or the hard copy could be considered to be a structure. ... As to the point of whether there is at least an arguable case that the judgment appealed from was wrong, I have looked at the whole judgment and considered the argument of the Appellant. ... In relation to the general procedure case, as I have reviewed, this Court has considered the criteria, whether to extend time, and I find that the criteria have not been met, and on that basis the request for an extension of time to appeal is dismissed. ...

In making this reassessment for the 1994 taxation year, the Minister relied, inter alia, on the following facts: (a) on November 9, 1994, and July 4, 1995, as part of a review program for the 1994 taxation year, the Minister requested the appellant to provide an original medical certificate (T2201) so that his application for a non- refundable disability tax credit could be considered; (b) since the appellant did not respond to the Minister’s requests, the Minister issued a notice of reassessment dated October 2, 1995, denying the appellant the $719.61 non-refundable disability tax credit. ... Conclusion I therefore conclude that because of his mental disorder, Roger Roussel is unable to resume his work as an administrative specialist with the MEQ [Ministère de I’Education of Quebec], Having regard as well to the chronic nature of his illness and his guarded prognosis, I am of the opinion that Roger Roussel should be considered totally and permanently disabled. ... The Minister may obtain the advice of the Department of National Health and Welfare as to whether an individual in respect of whom an amount has been claimed under subsection (1) or (2) has a severe and prolonged impairment, the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted, and any person referred to in subsection (1) or (2) shall, on request in writing by that Department for information with respect to an individual’s impairment and its effects on the individual, provide the information so requested. 118.4: Nature of impairment. (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 (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. ...

Subsection 60.1(3) provides as follows: (3) For the purposes of this section and section 60, where a decree, order or judgment of a competent tribunal or a written agreement made at any time in a taxation year provides that an amount paid before that time and in the year or the preceding taxation year is to be considered to have been paid and received thereunder, the amount shall be deemed to have been paid thereunder. ... The draft proposed resolution in respect of these issues is as follows: The last two paragraphs under the heading “Acknowledgement” read: This Mediation Report is not to be considered a legal and binding document but only a working draft of the proposed resolution. ... The Interim Mediator’s Report is not signed by the Appellant or her spouse and is without prejudice and specially states, “it is not to be considered a legal and binding document”. ...

Subsection 118.4(1) of the Act reads as follows: 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, (111) 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 (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. ... Under paragraph 118.4(1)(d) of the Act, working and housekeeping are not considered basic activities of daily living for the purposes of the said tax credit. ... C.A.), the Federal Court of Appeal has considered what may constitute an inordinate amount of time regarding a basic activity of daily living. ...