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First, counsel for the Respondent argues that if the letter of September 24, 1997 from the Applicants to the Sudbury Taxation Centre was to be considered a Notice of Objection, it is late as it was not filed within 90 days of the Notice of Reassessment. ... Ginsberg, 96 DTC 6372, the Federal Court of Appeal considered the meaning of the word "shall" in light of subsection 152(1) of the Act. ... Hence, the consequences of compliance and non-compliance must be considered in the light of the purpose and text of the statute and the facts of the particular case. ...

The only issue is whether the profit generated from the sale of this shopping centre should be considered a Capital gain or income. ... When the mall was sold the plaintiff considered the $200,000 profit on the sale to be a capital gain. ... It is the jurisprudence that has extensively considered the question. ...

That subsection was considered generally as referable only to operating and maintenance expenses. ... The expenditure therefore brought into existence an advantage for the enduring benefit of the trade and Which should be considered to be a capital asset {Dominion Natural Gas Co. ... It was considered as a capital asset and. having been purchased with the engine was treated as one asset. ...

It is with these principles in mind that I considered the evidence of Mr Bonham tendered by the defendant. ... It is not even a true liability but rather a mere right to choose at some time in tne future whether an undetermined amount will be paid or not and is therefore even more tenuous and nebulous than what is commonly considered a contingent liability. ... In 1972, he was considered as reimbursed by the above referred to reimbursement agreement signed by the vendor at that time. ...

Paragraph (h) of the definition of “eligible individual” provides that:   (h)        prescribed factors shall be considered in determining what constitutes care and upbringing;   [12]          These prescribed factors are set out in section 6302 of the Regulations and are as follows:   6302. ... He considered it to be a conclusion of law "that has no place among the Minister's assumed facts".   25        I agree that legal statements or conclusions have no place in the recitation of the Minister's factual assumptions. ... Section 6302 of the Regulations sets out the various factors that “are to be considered in determining what constitutes care and upbringing of a qualified dependant”. ...

In particular, the use of this property as a whole must be considered. ... Having regard also to this analysis of subsection 70(9), I believe that the wooded portions of the property under study are too large to be considered as secondary to the part that was farmed. ... All things considered, I set the portion of the lands in issue that was used by Mr. ...

According to counsel for the appellant, even if it is acknowledged that the expenses relate to ITB’s sales, the appellant can still deduct them since it can be considered that ITB was in fact merely the appellant’s agent. ... First of all, it is clear that the expenses in question, which all relate to the promotion of products manufactured by the appellant, are generally considered current expenses rather than outlays of capital. Only if the appellant can be considered to have paid the expenses on ITB’s behalf and if ITB can be considered to owe the appellant an equivalent amount can the amount be treated as an investment in a subsidiary and thus as an outlay of capital. ...

I have considered the following decisions from the case law cited by the appellant: Canadian Marconi Co. v. ... I have considered the following decisions from the case law and doctrine cited by the respondent: Wertman v. ... On first reflection this sort of income could realistically be considered either business income or property income. ...

Packaging is considered as the final phase of manufacturing activities. ... It would appear that it was considered as being used in the first stage of shipping or storage activities. Should the matter be considered differently in the case under review? ...

Gervais. [13]            The Minister considered that this result it not consonant with the Act. ... The judge considered whether shares (or bonds) held on a long term basis could result in the acquisition of a capital asset that generates a capital gain when it is sold, but he was of the view that, in the circumstances, the shares acquired and then sold by Ms.  ... The judge considered that financial benefit sufficient to conclude that the transaction resulted in income, despite the absence of profit. ...