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.- That a good share of "CCI's" profits were transferred to "Atuhk". [25]     When asked whether tax considerations led them to set up Atuhk on the Mashteuiatsh reserve, Danny Cleary did not provide a direct answer to the question. ... These factors should then be analyzed to determine what weight they should be given in identifying the location of the property, in light of three considerations: (1) the purpose of the exemption under the Indian Act; (2) the type of property in question; and (3) the nature of the taxation of that property. ... In any case, whether the project in Mashteuiatsh is a product of humanitarian considerations, as submitted by Ralph and Danny Cleary, or a product of financial-planning opportunism, the reality is this: Atuhk's profits are essentially profits related to the construction company, CCI, which is run on the South Shore of Montréal. ...

Before dealing with these arguments, it is necessary to discuss some general legal considerations, including the principles relevant in a review application under s. 28 of the Federal Court Act.                                                                      IV   General Legal Considerations   19.               This appeal is not about certain things. ... Against the background of these general considerations I turn now to consider the errors of law alleged to have been made in this appeal.                                                                       ...

The Report details the investigator’s assessment of the Respondent’s hiring process and her consideration of the Applicant’s application in particular. [30]   The investigation does not need to be perfect; the Commission must balance the Applicant and the Respondent’s procedural fairness interests with the Commission’s interest in “maintaining a workable and administratively effective system”: Slattery, above at 600; Wong v Canada (Public Works and Government Services), 2017 FC 633 (CanLII) at para 40; Tahmourpour v Canada (Solicitor General), 2005 FCA 113 (CanLII) at para 39. ... In Carroll, Mosley J. explains the Commission’s procedural fairness obligations therefore extend to the Commission’s consideration of parties’ reply submissions: Carroll, supra, at paras 68-70, 77-78 (emphasis added): [68]   Two clarifications are in order. ... A requirement of thoroughness which survives the filing of the investigator’s report ensures that every submission made by a complainant is given the consideration it deserves. … [77]   In the case at bar, and others which are similar to it, a breach of procedural fairness will not be found simply because the Commission has offered reasons which are inadequate in the sense that they are brief or do not appropriately reference certain pieces of evidence. ...

The tests mentioned in cases in other courts are of course helpful but other factors should also be emphasized, including the timeliness of the motion to amend or withdraw, the extent to which the proposed amendments would delay the expeditious trial of the matter, the extent to which a position taken originally by one party has led another party to follow a course of action in the litigation which it would be difficult or impossible to alter and whether the amendments sought will facilitate the court’s consideration of the true substance of the dispute on its merits. ... Ultimately, it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done. ... In cases where protection is clearly required, the discretion will be exercised on the basis that a fair trial of the accused and a just determination of criminal charges cannot be made unless proceedings are stayed (at paras 18-25). [76]   The ITA’s legitimate purpose in allowing the CRA to audit taxpayers—to ensure compliance with our taxation system—must thus be balanced against the section 7 rights invoked by the Friedmans, with the consideration that the sole object of section 7 is to offer protection in “extraordinary or exceptional circumstances” when the impugned legislation is unjust. ...

The officer also thought the fact that the vehicle bore a Quebec licence plate was an important consideration.  ... While these facts might not form grounds for stopping a vehicle in downtown Edmonton or Toronto, they merit consideration in the setting of a rural community.  ... The officer thought the fact that the appellants’ vehicle bore a Quebec licence plate was an important consideration.  ...

The donor must be aware that he will not receive any compensation other that pure moral benefit; he must be willing to grow poorer for the benefit of the donee without receiving any such compensation. [41] [Italics are in the original.] [51]   In discussing the concept of donative intent in Webb, Justice Bowie stated: These cases [Friedberg and others] make it clear that in order for an amount to be a gift to charity, the amount must be paid without benefit or consideration flowing back to the donor, either directly or indirectly, or anticipation of that. ... In 897366 Ontario Ltd., Associate Chief Justice Bowman (as he then was) stated: The imposition of penalties … requires a serious and deliberate consideration by the taxing authority of the taxpayer’s conduct to determine whether it demonstrates a degree of wilfulness or gross negligence justifying the penalty…. ... In Backman v The Queen, [2001] 1 S.C.R. 367, 2001 SCC 10, ¶22, the Supreme Court of Canada stated, “This court has repeatedly held that a tax motivation does not derogate from the validity of transactions for tax purposes…;” and in Cassan et al. v The Queen, 2017 TCC 174, ¶260, the Tax Court of Canada stated, “the fact that a taxpayer is motivated by tax considerations does not in and of itself vitiate the result under the applicable private law.” [38]   Berg, supra note 37, ¶23. [39]   Friedberg, supra note 37, ¶4. [40]   Coombs et al. v The Queen, 2008 TCC 289, ¶15. [41]   The Queen v Burns, [1988] 1 CTC 201, 88 DTC 6101, ¶28 (FCTD). ...

In that respect, the Statute added nothing to the consideration given by the Government; the provisions relating thereto are entirely contained in the contract. ... That scoping exercise is necessarily informed by Sattva considerations, including the intention of the contracting parties. 4. ... Canada argues that it did not formally repeal Clause 16 because to do so engaged constitutional considerations at the provincial level. ...

The Minister cannot deliberately ignore its juridical act and use the BIA to bypass all the other legislation without consideration for federal or provincial legislation governing the relationship between creditors and debtors;     III. ... This juridical fact in itself represents the consideration. The Minister cannot rely on another juridical act or "another law" to impose tax liabilities on the Company's former administrators;                          47.                ...

The appellant may adduce facts constituting a prima facie case which remains unanswered; but in considering whether this has been done it is important not to forget, if it be so, that the facts are, in a special degree if not exclusively, within the appellant's cognizance; although this last is a consideration which, for obvious reasons, must not be pressed too far.                                                                                          ... I would not want what I have said above to be taken as necessarily governing the rules of pleading in informal cases, where there are no discoveries, and other considerations may apply. [13]     I find nothing offensive in paragraph 10 of the Reply. ...

Friedberg, 92 DTC 6031 (F.C.A.) at 6032 the Federal Court of Appeal defined a "gift" as:... a voluntary transfer of property owned by a donor to a donee, in return for which no benefit or consideration flows to the donor (see Heald J. in The Queen v. ... Whether this is expressed as an animus donandi, a charitable intent or an absence of consideration the core element remains the same. [21]     In The Queen v. ...