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It would seem to follow that consideration of legislative purpose may not only resolve patent ambiguity, but may, on occasion, reveal ambiguity in apparently plain language. ... The basic rule under new subsection 84.1(1) is that the maximum amount that can be received by the transferor from the transferee corporation as proceeds in the form of any non-share consideration and the paid-up capital of the share consideration is restricted to the greater of the paid-up capital of the transferred shares and what could be called the actual non-arm's length adjusted cost base to the transferor of the shares. ... This was the mechanism by which 6311 used the surpluses from Gestion to redeem the 123,000 class D shares that had been issued in consideration of the shares of Comsercom. ...

E-15 [2]   The legislative provision in question is a recovery measure that allows the Minister to assess an individual when he or she receives property from a tax debtor with whom he or she is not dealing with at arm’s length for an insufficient consideration, i.e. for less than the fair market value (the “FMV”) of the property at the time of the transfer. [3]   The appellant acquired a property located at 45 Whistler Street, in Saint-David-de-Falardeau, in Quebec (“the building”) on April 19, 2012 (the “reference date”), from Frédéric Girard, who was at that time his daughter’s partner. ... Girard was indebted to the Minister in the amount of $163,806.23. [4]   The appellant does not question the presence of a transfer, a consideration, a non-arm’s length relationship or an underlying tax liability and therefore the issue solely addresses the FMV of the consideration. [5]   Although the value of the consideration at the time of the transfer was $220,000, the appellant claims, for the purposes of this case, that the building’s FMV was in fact $207,000. ... T-358782, March 17, 1983, at page 19 (83 D.T.C. 5148, at page 5157), which reads: While it has frequently been held that a Court should not, after considering all the expert and other evidence merely adopt a figure somewhere between the figure sought by the contending parties, it has also been held that the Court may, when it does not find the evidence of any expert completely satisfying or conclusive, nor any comparable especially apt, form its own opinion of valuation, provided this is always based on the careful consideration of all the conflicting evidence. ...

Principal considerations in determining such an issue of fact are (1) the nature and the frequency of the act, and (2) the intention of the person concerned. ... Indeed, the non-reimbursed loans would then constitute a consideration for the service that the Participating Creditors received from the Estate. ... Therefore the loans cannot be applied "as consideration for the supply" until it is determined what portion, if any, of the loans will be reimbursed. ...

However, the Court must exercise its discretion on proper principles, such as the considerations enumerated in Rule 147(3), and not capriciously. ... The examples he gave included some of the Rule 147(3) considerations. ... Rule 147(3) Considerations   a)  The Result of the Proceeding   [33]         The Appellant was entirely successful in its appeal to this Court. ...

There was no carry-forward of the charitable donation to either 1994 or 1995. [4]    The Minister submitted an alternative argument in that the stated consideration of $1,175,000 was a sham and did not reflect the true consideration given for the subject property. ... As you are aware, the consideration exchanged included both cash and a charitable donation receipt. ... A consideration of the four lots would be greater than $37.50 per square foot. [53]     Frank Mancini has been the auditor for Mr. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...

.), McIntyre, J. stated at p. 562: In construing statutes such as those under consideration in this appeal, which provide for far-reaching and frequently complicated administrative schemes, the judicial approach should be to endeavour within the scope of the legislation to give effect to its provisions so that the administrative agencies created may function effectively, as the legislation intended. ... Where the statutory discretion has been exercised in good faith and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose, the courts should not interfere. ... (My emphasis) [34]      In the same paragraph McIntyre J. cited a passage from a Federal Court of Appeal judgment in which the Supreme Court concurred: The Minister may validly and properly indicate the kind of considerations by which he will be guided as a general rule in the exercise of his discretion (see British Oxygen Co. ...