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There was no mention in either of these two cases that these undertakings could have been considered farming activities. ... In certain factual circumstances it is considered that "farming" includes raising fish, market gardening, the operation of nurseries and greenhouses, and the operation of a chick hatchery. ... Counsel for the respondent stated that not all cases of dog breeding and the operating of a kennel would be considered by the respondent as a farming activity. ...

There is also no dispute about the Agreed Statement of Facts, including that the industry does not treat wine coolers as refrigerators. [8] The CITT’s Decision is slightly complicated by the fact that it was considering an issue that it had previously considered (in Rona Corporation v. ... The dispute in this case concerns whether that presumption was rebutted, such that the meaning of “refrigerator” in the trade should have displaced the ordinary meaning. [11] The CITT considered the context of item no. 8418 of the Customs Tariff and found no indication that the term “refrigerator” depended on the type of consumable stored therein. ... None of these is concerned with whether it is food or another consumable that is to be refrigerated. [14] The CITT considered CSA standards but was not persuaded that the definitions found therein negated or outweighed the ordinary meaning of terms used in the Customs Tariff. ...

He submits the Delegate’s decision does not demonstrate an understanding of the nature, severity or degree of his illness, or what could be considered a reasonable action for a person suffering from debilitating mental health concerns. ... Allen’s diagnosis, and his illness was the very reason he was unable to comply with his obligations for many years. [15] The respondent submits the Delegate properly considered Mr. ... Also, the newly introduced information was not before the decision maker, and should not be considered by this Court on judicial review: Association of Universities and Colleges of Canada v Canadian Copyright Licensing Agency (Access Copyright), 2012 FCA 22 at para 19; PPSC Enterprises Limited v Canada (National Revenue), 2007 FC 784 at para 16. ...

Minister of National Revenue, [1995] 2 C.T.C. 85, 95 D.T.C. 5344 (F.C.T.D.) at page 86 (D.T.C. 5345), I considered some of the substantial reasons that the Court has accepted where there has been a request for an oral hearing of a motion intended to be dealt with in writing: There are a number of instances in which, pursuant to Rule 324(3), the Court will agree to a request by a respondent for an oral hearing including that the matter is complex (Enviro-Clear Co. v. ... Serious prejudice to the defendant In the event that I am wrong in accepting mismanagement of the company’s affairs, by the holder of the majority of the voting shares, as a credible excuse, I have also considered whether there has been serious prejudice to the defendant. ... It must never appear that the court accepts or encourages such delays and yet in complex litigation, they can scarcely be considered exceptional. ...

.), Judge van der Hoop considered whether payment of the balance of a debt was compelled by the seizure: It seems to me that the sheriff makes out a prima facie case by proof of seizure and payment thereafter, and it is up to the judgment debtor to establish, as was done in the Richards case, that the payment was not compelled by the seizure. ... In The "Saturna Maid", 100 D.L.R. (3d) 100, [1979] 2 F.C. 342 at page 344, the Court of Appeal considered an appeal from the Trial Division which had confirmed the taxation of a marshall’s bill of costs. ... In the present instance, the poundage claimed by the sheriff would not lead to absurd results, however "absurd results" may be a rather difficult measure to apply and perhaps too high a standard, all things considered. ...

A reading of subparagraph 6(l)(b)(x) shows that Parliament clearly considered a sum paid on the basis of the number of kilometres travelled as an allowance. Indeed, every allowance which is not evaluated solely on the basis of the number of kilometres travelled in the performance of the duties of the employment is considered as "in excess of a reasonable amount" for the purposes of subparagraph 6(l)(b)(v). [1] It therefore appears clear that an allowance determined on the basis of a number of kilometres travelled constitutes an allowance for the purposes of the Act. ... The appellant and his employer appear to have considered the allowance as reasonable since the allowances received in 1988 and 1989 were not included in the appellant’s T4 or in his income pursuant to subparagraph 6(l)(b)(v) of the Act. ...

The relevant passages of subsection 115(1) of the Act are as follows: 115.(1) For the purposes of this Act, the taxable income earned in Canada for a taxation year of a person who at no time in the year is resident in Canada is the amount of his income for the year that would be determined under section 3 if (b) the only taxable capital gains and allowable capital losses referred to in paragraph 3(b) were taxable capital gains and allowable capital losses from dispositions of property each of which was a disposition of property or an interest therein (in this Act referred to as a "taxable Canadian property") that was (i) real property situated in Canada, (c) the only losses referred to in paragraph 3(d) were losses from businesses carried on by him in Canada, minus the aggregate of (e) such of the deductions from income permitted by section 111 as may reasonably be considered to be applicable to the duties of an office or employment performed by him in Canada, a business carried on by him in Canada or a disposition of property, any profit or gain on which would have been required by this subsection to be included in computing his taxable income earned in Canada, and (f) where all or substantially all of the non-resident person’s income for the year is included in computing his taxable income earned in Canada for the year, such of the other deductions permitted for the purpose of computing taxable income as may reasonably be considered wholly applicable. ... The same is true for non-capital losses referred to by paragraph 115(l)(e) since those losses must reasonably be considered to be applicable to a business carried on in Canada (see paragraph 115(l)(e) cited above). ...

A third issue is, even if the gain can be considered to be on capital account, did the appellant lose his right to a capital gains deduction pursuant to paragraph 110.6(6) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... In some cases this might be considered a "short time" but considering the reasons for the ultimate sale discussed below the period of time is not determinative in this case. ... He considered himself as having rent-free accommodation and this was much better than paying rent to a third party. ...

The appellant’s feeding of the calves over three or more months which led to substantial weight gains should be considered a contribution to their growth and maturity and therefore constitutes farming. ... In essence it stipulates that if the cattle are kept for over 60 days, or they gain at least 200 pounds, this will be considered to be a contribution to the growth and maturity of the cattle and will be held to be farming. ... The Court held that such activity could not be considered to be farming. ...

I am satisfied that the spouses had concluded that, that the appellant's accountant had concluded that, and if the husband had not been in the financial position that he was in and indeed had not gone into bankruptcy when he did the spouses would not have considered the facts to be otherwise. ... It seems absurd to me that the failure to include such a statement in the agreement would prevent the agreement from being considered to have satisfied all of the requirements of paragraph 56(1)(b) and to be anything other than that which it purported to be. I have considered all the cases referred to by both parties but the one that gives me most difficulty is Shapiro v. ...