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However, he concluded, this consideration was not relevant on the facts of the present case because the Minister had based the re-determination exclusively on the statutory presumption without inquiring whether Trystan's best interests required the prompt payment of the CCTB. ... (iv) Correspondence between grounds of claim and situation of claimant [39]            Here, the Court must consider to what extent the impugned legislation takes into account Mr Campbell's individual needs, merits, and capabilities in a manner that is respectful of his value as a human being and, in particular, as a father. [40]            Paragraph 122.6(f) does not preclude consideration of a father's role as caregiver when supporting submissions are made. ... However, no decision-making process is infallible. [42]            In my view, there is a reasonably close correspondence between paragraph 122.6(f) and the individual consideration of the role actually played by a father in the care of his child. ...

The appellant points out that several cases of this Court have focused on the importance of this consideration since the Federal Court of Appeal’s decision in Royal Winnipeg Ballet v. ... Finally, the respondent submits that intent is not a relevant consideration in a case involving a “personal services business” determination under subsection 125(7) of the Act ... [General Procedure]) respectively, that they did not view intent as a relevant consideration in a case involving a personal services business determination under subsection 125(7) of the Act. ...

The arguments of Antonio and Natalie are deserving of consideration and the Respondent’s arguments should be scrutinized in light of the established jurisprudence ...   [19]          Consideration must be focused on whether the Appellants have exercised the degree of care, diligence and skill that a reasonably prudent person would have exercised in comparable circumstances. ...   [23]          The Soper case indicates that subsection 227.3(1) standard of care is objective because it looks at the reasonable person, but subjective because it takes into account individual considerations, like skill and the idea of comparable circumstances. ...

The renovations, according to Mr Cantor, had become necessary whether the appellants continued to rent the property or whether they decided to sell it outright — a consideration which was seriously entertained because of diminishing returns and increasing costs. ... Serious consideration was given to the possibility of disposing of the complex by splitting title and selling each townhouse separately. ... In my opinion, the fact that the taxpayer’s activities were aimed at changing the basic use of the farm land to that of marketable, serviced residential-lots was a preponderate consideration in his finding that Moluch was engaged in business. ...

In consideration of the payment of a franchise fee, the company grants to the franchisee the exclusive right and license to operate a food take-out store at a specified location with permission to use in connection therewith the company's name "Dixie Lee" and other distinctive labels and materials for a fixed period of time, usually ten years. ... Thus the prime consideration, where there is a dispute about a system of accounting, is, in the first place, whether it is appropriate to the business to which it is applied and tells the truth about the taxpayer's income position and, if that condition is satisfied, whether there is any prohibition in the governing income tax law against its use. ... Thus, we are left with the remaining question of whether the amount of $92,795 qualifies for deduction under paragraph 20(1)(m)(ii) for ongoing services reasonably anticipated by the franchise agreements as having to be rendered over the life thereof in consideration of the payment of the franchise fees. ...

On the issue of same business therefore plaintiff's appeal would fail save with respect to its 1974 loss, as a result of the lease to Moreau before the end of its 1974 fiscal year which might be considered as a commencement of the same business carried on in the 1976, 1977 and 1978 taxation years under consideration. ... Plaintiff attempts to distinguish these cases, which would not be helpful to it, on the grounds that different considerations should apply with respect to paragraph 111(5)(a) which is intended to discourage trading in a loss company. ... While for its 1974 fiscal year the business may have been the same, the change of control following October 31, 1975 would prevent deduction of this loss in the 1976, 1977 and 1978 taxation years under consideration. ...

Any doubt as to whether the taxpayer’s chief source of income is farming is resolved once consideration is given to the element of profitability. ... The same policy considerations allow for greater weight to be placed on the capital and time factors under section 31 of the Act, while less weight is given to profitability. ... In future, those insisting on obtaining tax relief in circumstances approaching those under consideration should do so through legislative channels and not through the Tax Court of Canada. ...

Synergies or economies of scale, integration, supply sources or other considerations will make a purchase more attractive to one person than to another. ... The scope of the subsection is not obscure for one does not speak of benefitting a person in the sense of the subsection by making a business contract with him for adequate consideration". ... This is to say that once subsection 56(2) is called into play, the usual objective and factual considerations apply. ...

The plaintiff also testified that more sales occurred for price consideration than because of margin calls. ... Further, the plaintiff testified that more sales occurred as a result of price considerations, than to meet margin calls. ... The interpretation of a statute requires the consideration of four distinct elements, namely the words themselves, their immediate context, the purpose of the statute as manifested throughout the legislation, and extrinsic evidence of parliamentary intent to the extent admissible. ...

In August, 1979 when Hidrogas shares were trading on the Toronto Stock Exchange at approximately $7 per share, the parties to the aforesaid litigation settled their claims and executed Minutes of Settlement dated August 21, 1979 (hereinafter referred to as the "Settlement Agreement") pursuant to which, inter alia: (a) the Deceased agreed to pay NIR the sum of $1,320,000 in consideration for the latter releasing and surrendering all rights it had by virtue of the aforesaid option agreement. ... In deciding that those interest and charges could be deducted, the learned trial judge did not rely on any provision of the Income Tax Act but, rather, on what, in his view, would have been the intention of Parliament had it given consideration to that question. ... The payment of $1,320,000 by the deceased to NIR formed one of the conditions of the settlement agreement dated August 21, 1979 and was made in consideration for the release and surrender by NIR of all of its rights under the option agreement of 1973. ...