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The Court agreed that it was not unreasonable for the Minister to have delayed assessment of the returns pending disposition of the appeal process concerning the personal assessments and noted, at page 6 (D.T.C. 5057), that the time lag considered in the context of "all due despatch" was the period which commenced with the date of the decision of the Supreme Court of Canada. ... The Court considered the timing of those assessments as having met the "due dispatch” parameters imposed on the Minister. ... This phrase was considered by Fournier, J in Joseph Baptiste Wilfrid Jolicoeur v. ...

In addition to the cases considered by Judge Mercer, two new cases have been placed before me which, although decided before Judge Mercer's decision on October 27, 1987, were apparently unknown to either counsel or the learned judge. ... Justice Smith in the Supreme Court of Ontario also dealing with a claim of protection under paragraph 11(h) of the Charter decided September 29, 1987 (unreported) in which he considered Mr. ... The appellant's position, extremely briefly, is that the procedure under section 163 is in the first instance merely administrative, and if appealed against follows the format of a civil action or appeal and that the 25 per cent assessment should be considered in the nature of punitive damages in a Civil sense, while section 239 is, to quote Mr. ...

It was argued that nowhere is a reasonable expectation of profit defined in terms of length of time and each endeavour must be considered separately. ... While this may be a factor in determining whether or not a business is carried on with a reasonable expectation of profit it cannot be considered conclusive by itself. ... The question of deductibility of losses in a year where the taxpayer anticipates future profits but has no expectation of profit in that year was considered by Mr. ...

The important legal arguments raised by the defence are: (1) Plaintiff’s claim is prescribed. (2) Defendant was only acting as a selling agent and thus cannot be considered an "importer". (3) The fact that defendant failed to state the true value of the merchandise imported, is this "fraud" as claimed by the plaintiff. ... Defendant was only acting as Sales Agent Assuming that the defendant was only acting as a "sales agent”, can she be considered as an importer under the Customs Act. ... Here again, one has additional proof as to who would be considered an "importer” under the Customs Act. ...

., [1985] 1 C.T.C. 2178; 85 D.T.C. 210, Christie, A.C.J.T.C. considered paragraph 8(1)(h) of the Act as it related to salesmen and stated at 2185 (D.T.C. 215):... ... No serious argument can be advanced that failure to comply with the employer's instructions in this context could, in due course, be considered a breach of the employment contract. ... What was “expected” of a salesman must be considered in the light of advice given by Gillis to prospective salesmen with respect to expenses. ...

Méthé depended very much on his understanding of the Information Brochure regarding Rental Revenue provided by the Department of National Revenue, and in particular the following portion thereof: Capital vs current expenses Expenses you incur to restore your property to its original condition are considered “current expenses*'. ... For example, if the roof leaks and you replace it with one which is of better quality and greater durability than the old roof, this is considered a capital expense. ... The Court did not have a basis upon which to determine which specific item (if any) of the disputed expenses, properly could be considered as “current”. ...

After an office warehouse was built on other property in 1981 (infra #6) the appellant considered building a rental warehouse/office on this site but these plans were not pursued. 4. 1981 — A residential dwelling was acquired on 50th Street in Camrose. ... Hansen maintained that resale had never been discussed nor considered as an option at the time of acquisition. ... There is no evidence that price, size, or renovations were considered or discussed. ...

The appeal for farm losses by the company was withdrawn, leaving three main issues to be considered. ... It then must be considered whether or not her assistance in the decision-making process was worth this large amount to the company. ... In Roymac Mobile Homes Limited v MNR, 77 DTC 204 the Board held that salaries of $10,000 paid to the wives of two directors of the corporation were considered just and reasonable in relation to the services performed. ...

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 Court finds that it can be said that there was reasonable expectation of profit in the 1977, 1978 and 1979 taxation years, therefore the appellant must be considered as a gentleman farmer. ... Also only 60 per cent of the mortgage interest paid must be considered as business expenses. 5. ...

The Appellant's Submissions The appellant says that since he was never employed by Crown Cork, the payment received can not be considered to be income in any sense of the word and accordingly the respondent was wrong in including it in his taxable income. ... Notwithstanding that, on the evidence before me I can readily find that the payment to the appellant was not a grant or voluntary payment or a payment in the nature of a windfall such as the payment considered by the court in The Queen v Cranswick, (supra). ... How appellant’s efforts to bring the parties together were considered by Crown Cork and whether they were a factor in their ultimate arrangements with him is not known to the Court. ...