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After a full consideration of the lengthy evidence introduced in respect of the real estate matter at issue in these appeals, I have reached the conclusion that the appellant was involved in an adventure or concern in the nature of trade in the purchase and subsequent sale of the raw, undeveloped land referred to herein as “the Laporte property”. ...

And in further consideration of the Vendor granting to the Purchaser the aforesaid easement the Purchaser agrees to permit the Vendor at her own cost to connect such spurlines as she requires at such locations as she desires, without remuneration to the purchaser, leading from the railway line to be erected upon the easement hereinbefore granted. ...

The Plaintiffs were on notice that the entirety of the Statement of Claim was being challenged on the CRA’s motion, and had an opportunity to be heard. [19] The Associate Judge stated that the guiding principles of the Rules are set out in Rule 3, which requires that the Rules be interpreted and applied so as to secure the just, most expeditious and least expensive determination of every proceeding on its merits, with consideration being given to the principle of proportionality. ...

After careful consideration of the whole of the evidence, in my view, the trustees by accepting the terms of the trust prescribed by the settlor in the trust document dated September 15, 1963, and by acting as fiduciaries pursuant to it during the lifetime of the decedent Hubert Harry Harshman, and by carrying out his intentions as evidenced by the said trust document and by his communications with them, constituted ‘‘at the time of the making of” the inter vivos gifts referred to in the evidence, an “organization in Canada’’ and at the time ‘‘of the death of the deceased’’, it was the same organization in Canada; that this organization at the time of the making of the inter vivos gifts was entitled to receive them and at this latter time, was legally entitled to claim the capital and income of the residue of the estate of the deceased subject to the provisions for encroachment in favour of the widow from the trustees under the will of the deceased; that this organization was ‘‘charitable’’ within the meaning of The Commissioners for Special Purposes of the Income Tax v. ...

They recited the acquisition by City Park of an apartment site in Toronto and the making by City Park of a contract for the construction of an apartment building thereon and they went on to say that in consideration thereof the bank granted the loan and that a similar loan would be made by the other bank. ...

By letter dated February 9, 1961 the Deputy Provincial Secretary advised the solicitor for the applicant, Polestar, that the necessary clearance had been received and that the supplementary letters patent had been given a tentative engrossing date of December 20, 1960 subject to further consideration by the Department before they would be issued. ...

A paramount consideration militates in favour of the defendant’s right of defence. ...

Therefore, the Appellant was already aware that the objectives sought by the reorganization were relevant considerations for the purpose of this appeal. [33] For the GAAR analysis, the question of whether the transactions forming part of the series of transactions constitute avoidance transactions requires an objective assessment of the driving forces of the transactions (whether it is tax-driven or whether it has a bona fide non-tax purpose). ...

After giving careful consideration to the argument of counsel for the Minister I cannot accede to the correctness of the proposition upon which his contention is based. ...

In Home Oil Company Ltd v Minister of National Revenue, [1955] S.C.R. 733, [1955] C.T.C. 192, 55 D.T.C. 1148, Regulation 1201 as it read in 1949 and 1950 was under consideration. ...