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Thus, where the nature of a taxpayer's venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act. 53 We emphasize that this "pursuit of profit" source test will only require analysis in situations where there is some personal or hobby element to the activity in question. ... Where there is a personal element, the factors stated by the Supreme Court in paragraphs 54 and 55 of the decision must be considered. ... On the other hand, even if I were to disregard that, when I reread the evidence and considered whether the respondent had proven that some expenses were not legitimately related to the law practice, I noticed that given how everything was presented, it was impossible for me to make such a determination because what I noticed was that both bundles of the receipts submitted totalled more than the amounts claimed.                                     ...

As noted above, removing or replacing the walls together with either the ceilings or floors would qualify, regardless of the room being considered. ... HMQ, 2005 TCC 502 at paragraph 14. c)      Drywall should be excluded as a component considered in the calculation of renovation [16]          The Appellant’s agent took much time to argue before the Court that the non-removal and/or non-replacement of entire walls of drywall in the building were irrelevant; drywall is critical to the safety, integrity and strength of a building. ... The test is whether based upon the totality of the renovations, after a careful listing of those elements to be included, but excluding those not to be considered, substantial renovation to the building has occurred. ...

Tremblay’s critique greatly undermines his credibility as an expert, seeing as he considered these properties in the reconciliation. [29]   Indeed, during his reconciliation, Mr. ... Tremblay selected four properties (37 Whistler Street; 155 Banff Street; 132 Charmonix Street; 107 Tremblant Street) with a slab or crawl space, i.e. without a basement, including three that were considered in the reconciliation. ... Gauvin-Lamontagne only considered the appliances, whereas he included all the furnishings, including the appliances and a spa, pursuant to the deed of sale. ...

Although Cattanach J. expressed the caution that his words did not constitute an “exact” definition, the extent to which his words have been adopted in the jurisprudence without change over some thirty years suggests that his approach, although not necessarily exhaustive, is now considered to be the working definition. ... The legislative restrictions are relevant and have to be considered. In this case, the Appellant’s expert opined and counsel argued that this extent of regulation automatically dismissed the market as a relevant market and required a proxy market be created. ... These reasons and this decision should not be considered to suggest otherwise or raise concerns that fundraising activities by charities should be in any way curtailed. ...

Justice Visser in 2078970 Ontario Inc. [8] agreed with Paletta and stated that while earlier cases dealing with previous versions of Rule 58 may still be of assistance, they should be considered cautiously and distinguished when needed. [17]   Cases still suggest some caution. ... Moreover, inadmissible evidence did not warrant, in Judge Gouge’s considered opinion, the exercise of a discretion to stay proceedings. ... Questions 1, 2 and 3, which fall with the category of mixed questions of law or fact or the admissibility of evidence, shall be considered further. ...

In addition, he never considered himself an employee of the Payer. Although he acknowledged that the Payer paid him as an employee, he stated that “they shouldn’t have done that” as it was a breach of the Offer of Admission. ... If religious beliefs (or the absence thereof), were to be considered relevant to bolstering a witness’ credibility, then surely they would also be relevant to impeaching credibility. ... Rooke’s payments were paid by the Payer’s payroll department, suggesting that the Payer considered Mr. ...

For the purposes of this Appeal, the relevant conditions may be summarized as follows: a)   the individual must be one of the two parents of the qualified dependant; b)   the two parents must not be cohabiting spouses or common-law partners of each other; c)   the individual and the other parent must reside with the qualified dependant on an equal or near equal basis; and d)   the individual and the other parent must primarily fulfil the responsibility for the care and upbringing of the qualified dependant when residing with the qualified dependant, as determined in consideration of prescribed factors. [18]   The Judge then referred to the Regulations and more particularly to section 6302 thereof which prescribes the factors that are to be considered in determining whether a particular individual primarily fulfills the responsibility for the care and upbringing of a qualified dependant. ... Accordingly, there may be situations where non-numerical or unmeasurable factors should be considered in determining whether parents reside with a child on an equal or near equal basis. ... The Queen, 2015 TCC 117 [Levin]. [22]   At paragraph 61 of his Reasons, the Judge emphasized the fact that in making a determination with regard to the expression “equal or near equal basis”, his colleagues had considered the amount of time spent by each parent with their children and in doing so, they had expressed the time spent by each parent on a percentage basis. ...

The Appellant further submits that the transfer pricing income adjustments for years subsequent to 2006 should also be considered. The Respondent acknowledges that the amounts in issue in the years under appeal were substantial but that since the result of the Appeals did not bind future years the amounts reassessed in those years should not be considered. [15]   I find that the amounts in issue for the years under appeal were substantial and that this factor favours an appropriate award of costs to the Appellant. ... Conclusion [45]   I have carefully considered each of the factors described above and I have concluded that an award to the Appellant of a lump sum in lieu of taxed costs for counsel fees is appropriate in the circumstances. ...

This amount was considered sufficient to pay the secured creditors, including the CRA, which had a claim of $74,000. [25]   During his testimony, the appellant also criticized the CRA for failing to file a request for payment for any amount it was owed in a timely manner to the trustee in the proposal and the trustee in the bankruptcy of Gestion RER Inc., RER Hydro Ltd. and Hydroliennes TRÉC Saint-Laurent Inc., when the companies had the funds required to pay all preferred claims. [26]   Stephen Thibault, collections officer for the CRA, testified at the hearing to explain that the CRA had filed its claims in a timely manner with the trustee in the proposal and the trustee in the bankruptcy. ... These circumstances must be taken into account, but must be considered against an objective "reasonably prudent person" standard in which context a given decision was made (paragraph 39); (e) the objective of the review of the defence provided under subsection 227.1(3) of the Act is to require that the director's duty of care, diligence and skill be exercised to prevent failures to remit. ... The amount obtained was sufficient to pay the full amount of the CRA's claim, and it was only because of a technicality in the Bankruptcy and Insolvency Act that the CRA's claim could not be paid in full (part of the CRA's claim was not considered a claim of property belonging to the Receiver General of Canada). [48]   As indicated in management's report to the creditors concerning the proposal, the appellant and his spouse invested over $4 million of their own money to continue Groupe RER's activities and prevent its bankruptcy. ...

The Officer also noted that they cited as H&C factors their establishment and integration in Canada, their family ties, the best interest of their son, and the hardships they would face if required to leave Canada and return to Poland. [4]   The Officer considered that Mr. ... The Officer accepted that, while returning to Poland might pose some hardship and there would be a period of adjustment, the Applicants would not be returning to an unfamiliar place, language or culture. [10]   The Officer then considered the best interests of the Applicants’ son, noting that they were expecting a second child. ... The child’s level of development will guide its precise application in the context of a particular case. … [39]   A decision under s. 25(1) will therefore be found to be unreasonable if the interests of children affected by the decision are not sufficiently considered: [citation omitted]. ...