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The impeachment action in the present case was commenced almost a year after the Quebec proceeding. [6]   In our view, if the Federal Court had properly considered all of the relevant facts, it would have granted the requested stay, the most important considerations being: The advanced state of the Quebec proceeding relative to the Federal Court action; The fact that the patent in issue, the issue of the validity thereof, and the parties are common to the two proceedings; The duplication of efforts and the inefficient use of resources, both private and public, if both proceedings were allowed to proceed; and In the event that the Quebec Superior Court determines that the patent in issue is invalid and the Undertaking is exercised, third parties (including the respondent) would be assured that they would not have to defend themselves from allegations of infringement in any other Canadian jurisdiction. [7]   Therefore, the appeal will be allowed in part, the judgment of the Federal Court set aside and the requested stay of the Federal Court action will be granted. ...

Indeed, the Assistant Commissioner took into consideration the “Canada Revenue Agency Guide”, which provides a framework within which a remission is possible; he noted the failure to comply with tax provisions; he weighed the various relevant factors against the evidence adduced; and he then concluded that the appellant’s application did not justify a positive response, as the alleged double taxation resulted from the appellant’s negligence. [6]   In light of the applicable standard, the Federal Court judge did not err in determining that the Assistant Commissioner’s decision was made “taking into account the specific facts” of the appellant’s case (Federal Court judge’s Decision, at paragraph 34). [7]   However, it should be noted that, as the parties pointed out at the hearing, the comments made by the Federal Court judge under the “ Obiter ” heading in his judgment were ill-advised. ...

So for me, as far as I’m concerned, […] when it goes to a dual taxation treaty they’ve not take [sic] that into consideration which states that either taxation or any other form of deductions, yeah. ...

The first consideration here is that the letter of appointment of the appellant from the University of Cape Town was to the appellant personally at the university (Exhibit A-2) and not to Windsor Management Programs as was illustrated in a separate engagement. ...

Following a notice of opposition from the taxpayer, the Minister confirmed the reassessment but on an entirely different basis: he assumed that the taxpayer and Trilogy Resources were at arm’s length and that tax was due by reason of the provisions of section 7(1)(b): 7(1) Agreement to issue shares to employees — Subject to subsection (1.1) where a corporation has agreed to sell or issue shares of the capital stock of the corporation or of a corporation with which it does not deal at arm’s length to an employee of the corporation or of a corporation with which it does not deal at arm’s length, (b) if the employee has transferred or otherwise disposed of rights under the agreement in respect of some or all of the shares to a person with whom he was dealing at arm’s length, a benefit equal to the value of the consideration for the disposition shall be deemed to have been received by the employee by virtue of his employment in the taxation year in which he made the disposition; On the taxpayer’s appeal to the Tax Court the Crown, surprisingly, did not plead or invoke an assumption to the effect that the taxpayer and Trilogy were at arm’s length. ...

The appellant made his investment in the venture after a careful consideration and investigation. ...

Minister of National Revenue) 79 N.R. 395n, 79 N.R. 396n, many other considerations are relevant. ...

Consideration The three criteria to dismiss an action for want of prosecution have been clearly set out in many cases, for example Patex Snowmobiles Ltd. v. ...

The question is decided with regard to a consideration of firstly the matter of a basic activity, what is a “basic activity”. ...

After consideration, the Minister issued concurrent Notices of Reassessment mailed on March 17, 1994 which had the effect of allowing capital losses in the amounts of $1,030 and $25,708, respectively. 7. ...