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Shah testified that rental income properties located in the sunbelts of California and Florida were actively considered and weighed. ... Analysis I have considered the authorities advanced by each party in their cause. ... I have considered these factors as well as the favourable features highlighted by counsel for the appellants. ...

Paragraphs 56(1)(b) and 60(b) and subsections 56.1(3) and 60.1(3) of the Act read as follows: 56(1) Without restricting the generality of section 3, there shall be included in computing the income of a taxpayer for a taxation year, (b) any amount received by the taxpayer in the year, pursuant to a decree, order or judgment of a competent tribunal or pursuant to a written agreement as alimony or other allowance payable on a periodic basis for the maintenance of the recipient thereof, children of the marriage, or both the recipient and children of the marriage, if the recipient was living apart from and was separated pursuant to a divorce, judicial separation or written separation agreement from, the spouse or former spouse required to make the payment at the time the payment was received and throughout the remainder of the year; 60 There may be deducted in computing a taxpayer’s income for a taxation year such of the following amounts as are applicable; (b) an amount paid by the taxpayer in the year, pursuant to a decree, order or judgment of a competent tribunal or pursuant to a written agreement, as alimony or other allowance payable on a periodic basis for the maintenance of the recipient thereof, children of the marriage, or both the recipient and children of the marriage, if he was living apart from, and was separated pursuant to a divorce, judicial separation or written separation agreement from, his spouse or former spouse to whom he was required to make the payment at the time the payment was made and throughout the remainder of the year; 56.1(3) For the purposes of this section and section 56, 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 received before that time and in the year or the immediately preceding taxation year is to be considered as having been paid and received pursuant thereto, the following rules apply: (a) the amount shall be deemed to have been received pursuant thereto; and (b) the person who made the payment shall be deemed to have been separated pursuant to a divorce, judicial separation or written separation agreement from his spouse or former spouse at the time the payment was made and throughout the remainder of the year. 60.1(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 immediately preceding taxation year is to be considered as having been paid and received pursuant thereto, the following rules apply: (a) the amount shall be deemed to have been paid pursuant thereto; and (b) the person who made the payment shall be deemed to have been separated pursuant to a divorce, judicial separation or written separation agreement from his spouse or former spouse at the time the payment was made and throughout the remainder of the year. ... With respect to subsections 56.1(3) and 60.1(3), the agreement between Aceti and Gravino does not provide that the amounts made and received in May, June, July and August are to be considered as having been paid and received pursuant to the agreement. ... M.N.R., [1990] 1 C.T.C. 2231, 90 D.T.C. 1110, Lamarre Proulx, T.C.C.J. stated, at page 2235 (D.T.C. 1113), that: Not only shall the clause stipulate that amounts have been received in the year or the previous year but it should also be clear that the parties want these amounts to be considered as having been paid and received pursuant to the agreement. ...

That part of the explanation accompanying the notice of reassessment that is relevant to the disposition of that property states: Sale of property known as NW19-36-4 W3rd should be made at Fair Market Value and is considered a gain in the nature of trade rather than a capital gain. The rollover under subsection 85(1) is considered invalid as it is considered the land is inventory held for resale. ... Goetz, T.C.C.J. said at page 2321 (D.T.C. 607): “In itself and by itself that land is not and could not be considered a viable investment for a farming business or the capital investment for a farming business.” ...

The constitutional validity of other sections of the Income Tax Act related to administrative enforcement mechanisms has also been considered by this court. ... In Satellite Earth, MacKay, J. reviewed the factors to be considered by a court on a subsection 225.2(8) review of a jeopardy collection order. ... However, in exceptional circumstances where “it could reasonably be considered that collection of an amount assessed would be prejudiced by the delay”, the Minister under the former section 225.2 could institute collection proceedings. ...

In the appeal of Liliane Blais and the Minister of National Revenue, the appellant appealed from an income tax assessment for the 1983 taxation year in which the respondent added to the appellant's reported income an amount that the appellant considered her to have received as alimony from the appellant André Poliquin. ... This passage clearly indicates that the two parties to this agreement considered that weekly alimentary allowance payments had not been made since March 4, 1983, since it speaks of "arrears of alimentary allowance accumulated” since that date. With respect to 1984, the amount of $4,927.50 was considered to have been deducted from the $20,000 owing to the appellant Poliquin by the appellant Blais as a result of the arrangements made concerning the family home. ...

The appellant does not dispute that the land should be treated as common property. [3] In the decision under appeal the Court considered that the respondent's wife had become co-owner of the land when it was purchased and still was at the time it was sold. ... Additionally, in the submission of the respondent, in determining taxable income s. 3(b) establishes that a capital gain is considered as income, just as any other income. ... He considered that although paragraph 39(1)(a) speaks of property “of” the taxpayer, the most important aspect of the section is that the person who makes a capital gain is the one who derives benefit or gain from the sale. ...

This is a question of fact, which must be considered in each case. In practice, a debt is a bad debt when it becomes unrecoverable. ... Such an estimate is not a prophecy to be judged as to its truth by after events, but a valuation of an asset de praesenti upon an uncertain future to be judged as to its soundness as an estimate upon the then facts and probabilities. 4.03.2(2) One of the first factors to be considered is the nature, the origin of the debt. ... Accordingly, the moneys collected before April 27, 1984 should not, in my opinion, be considered as a bad debt. ...

I have considered and reviewed, in the context of these submissions, Lamon, Lackie and Mel-Bar. ... Davey (1957), 37 T.C. 593 (a case referred to by Cameron, J. in Lamon) were considered by Dubé, J. ... Dubé, J. reviewed a number of earlier decisions in which paragraph 6(1)(j) of the Act (the predecessor of 12(1)(g)) was considered, including Mouat and Hoffman. ...

Each case must be considered on its own facts. Further in the case of Commissioners of Inland Revenue v. ... Every case must be considered on its facts. See Barr, supra, at page 411; Van Den Berghs Limited v. ... I have considered the facts in this case in light of the jurisprudence and cannot conclude other than the amount received as damages was an income receipt. ...

., I returned to Allen the said 40 Common Shares of E.C.L. for which I had never paid him and which I therefore considered to belong to him. 7. ... Detzler, the latter treated this transaction as a loan of $25,000 and the $10,000 that he received was considered by him as interest for the use of that money by the Company over approximately a five-year period. ... Furthermore, the evidence given by the appellant suggests that the value of the preference shares was the only factor considered in arriving at an aggregate price to be paid by the Company to Llandaff. ...