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A consideration of the whole of the evidence and particularly that relating to the Great Plains option, the Trident offer which the Syndicate was prepared to accept if Diamond had not exercised his prior rights in regard thereto, and the several contracts entered into with Diamond, leads me to the conclusion that almost from the time the leases were acquired, the Syndicate was prepared to dispose of some or all of the leases by sale. ... Taylor, [1956] C.T.C. 189 at 212, where he stated: ‘ The considerations prompting the transaction may be of such a business nature as to invest it with the character of an adventure in the nature of trade even without any intention of making a profit on the sale of the purchased commodity. ... It is what he did that must be considered and his declaration that he did not intend to make a profit may be overborne by other considerations of a business or trading nature motivating the transaction.’’ ...

Counsel for the respondent considered that, among the 31 mortgages with which we are concerned, the maturity date of ten of them was five years, and this statement gives rise to the aforementioned instance which I think calls for some detailed consideration and consequent modification. ... I now pass on to consideration of the evidence given by the two witnesses heard on behalf of the appellant. ... MacLeod’s testimony, particularly on cross-examination in respect of investment practice, indicates that individuals in need of money frequently borrowed on 2nd mortgages, it does not throw any light on what was the status or business of the grantors of the mortgages concerned, or whether it was customary for such individuals not publicly engaged in the business of lending to deal in them to the extent to which the respondent did, nor does it take into consideration the respondent’s even more speculative dealings in chattel mortgages. ...

The purchase price of the aforesaid properties is described in the deed as follows: “The present Sale has been thus made for the sum of ONE DOLLAR ($1.00) and other goods and valuable considerations which the Vendor acknowledges to have received from the Purchasers to her satisfaction, whereof quit for so much. And for the further consideration of the payment by the Purchasers to the Vendor in the proportion of their respective shares hereinabove mentioned, the sum of ONE HUNDRED and ONE THOUSAND Four HUNDRED and Fifty-seven DOLLARS AND THIRTY-THREE Cents ($101,457.33) the whole without interest, as follows: (a) The sum of THIRTEEN THOUSAND Two HUNDRED and TWENTY-EIGHT DOLLARS and Sixty-six CENTS ($13,228.66) on the Nineteenth day of November Nineteen hundred and fifty-four; and (b) The sum of Eighty-eight THOUSAND Two HUNDRED AND TWENTY-EIGHT DOLLARS and SIXTY—SIX CENTS ($88,228.66) on the Nineteenth day of November Nineteen hundred and fifty-eight.” ... The Secretary-Treasurer was directed to advise the applicants that the Mayor and Aldermen are interested in their proposal to build and will give the matter their careful consideration and that in the meantime the Town’s Consulting Engineer has been instructed to prepare estimates of the probable cost of extending the sewer on Guelph Road with a view to providing services in the part of Lot 93 referred to. ...

In making the re-assessment the Minister added to the revenue declared in the return an amount of $25,650 in respect of what was referred to as ‘‘additional consideration on sale to Ridge Realty Limited not recorded’’ and assessed tax accordingly. ... By an indenture dated September 20, 1956, in which it is recited that the respondent is the company referred to as the ‘‘company to be incorporated” in the agreement between Islington Park Limited and ‘‘Juliana Allonsius (Trustee for a company to be incorporated)”, the latter, as assignor, ‘‘in consideration of the premises’’ and of $5.00 assigned to the respondent all her interest in the lands described in the agreement to hold the same subject to the terms of the agreement and the covenants and conditions therein. ... In this as well it did not succeed at first but ultimately, by an indenture dated October 7, 1957 and made between the respondent of the first part, Ridge Realty Limited of the second part and Evans and Howard of the third part, the respondent assigned to Ridge Realty Limited all its interest in the lands described in the Islington Park agreement together with all its interest in or under the agreement, in consideration of $125,000 to be paid by Ridge Realty Limited to Evans and Howard at the rate of $5,000 an acre on the sale, transfer or con- veyance by Ridge Realty Limited of any of a certain portion of the lands, such payment to be secured in the meantime by a vendor’s lien on that portion of the property in favour of the respondent and in favour of Evans and Howard. ...

I am consequently of the opinion that any further consideration of the revenues derived from the surplus milk plant operations can be eliminated. ... Lowe as membership fees and called a commission in clause 6 of the membership contract (Ex. 2), “(6) In consideration of the services to be rendered by it as herein provided, the Member agrees to pay to the Association a commission, either directly or through others, on all milk shipped by him to any market within the scope of this agreement.” ... This is immaterial since in any event it was this sum that constituted the consideration for which the Association rendered services to its members, as previously described. ...

The Deputy Minister of National Revenue on March 2, 1955 (Exhibit E) acknowledged the February 14, 1955, letter from the claimant’s solicitor, advised (a) that on the basis of the evidence before the Department there was no authority under the Excise Act whereby the truck could be released; (b) that special consideration as an act of executive clemency could hardly be expected in view of the attempt of Carl Zarowney and Kluk to destroy the evidence and their refusal to give any information as to the source of the alcohol; (c) that in view of the claim under Section 115 the Department would be obliged to refer the matter to the Department of Justice with a request that it be brought before the Exchequer Court and a judgment of forfeiture sought; and (d) that substantial costs would be awarded against the claimant if the judgment was unfavourable to him and so to allow further time for consideration no reference to the Department of Justice would be made until April 2, 1955. ... While the condemnation may be a great hardship to the claimant, the way is open to him to apply for consideration under Section 22 of the Financial Administration Act, chapter 116, R.S. 1952. ...

Bright Limited was a donation or disposition without consideration and hence taxable as a gift and subject to duty. ... The argument is persuasive and I must admit that on first consideration I felt it had considerable merit. Upon further consideration, however, and after examining the provisions of subsection (6) and endeavouring to ascertain its true purpose and meaning, I have reached the conclusion that it must be rejected. ...

Preliminary matter [3] At the commencement of the hearing, the parties advised that the respondent concedes the issue of whether Westminster was required to collect and remit GST with respect to consideration received for services provided to Desjardins Financial Group regarding the issuance of credit cards to members during the reporting periods under appeal. ... In other words, the elements of the supply are integrally connected and a single consideration was received in return. [43] [26] Beginning with Global Cash Access (Canada) Inc. v. Canada, [44] the Federal Court of Appeal has stated on numerous occasions that where there is a single supply comprised of multiple elements, the analysis consists of two steps: a) determine what services were provided for the consideration received, i.e. all services and not just the predominant ones; [45] and b) determine whether the supply falls within the statutory definition of “financial service”. ...

A letter was presented and made an exhibit, but counsel could neither appear that morning. [5] The Court set the matter down to permit research to be undertaken as neither party had advanced any authority on this issue, and to allow for appropriate consideration of the merits of the Application. ... [Emphasis added] 10 It is certain, as Pelletier J.A. indicates at paragraph 24 of his reasons in Wagg, that the trial judge "must be governed by considerations of fairness" if it becomes "patently obvious" that the litigant does not understand "the subject matter sufficiently to be able to proceed" and that he can then suspend or adjourn the hearing. ... Canada, 2003 FCA 393, at para. 6: … [26] While the administrative requirements of the Court system cannot be allowed to stand in the way of a fair hearing, they are not irrelevant considerations when it comes to deciding what is reasonable in the circumstances. ...

Accordingly, as directed by paragraph 251(1)(c) one must determine if the Appellant and the Intervenor are dealing at arm’s length during the period in issue. [4] [8] If they are at arm’s length, that is the end of the matter and the Intervenor is in insurable employment. [9] If they are not dealing at arm’s length, subsection 5(3)(b) of the Employment Insurance Act has no application given that the Appellant and the Intervenor are not related persons. [10] However, while the perspective is different, considerations contained in subsection 5(3)(b) of the Employment Insurance Act are relevant to the determination of whether the parties are factually at arm’s length. [5] The Facts [11] The Appellant was started in 1963 by Mike Kichton. ... If a particular individual has a position which is one a number of very similar positons the exercise can be quite straightforward but the more unique the position the more difficult the exercise. [44] The parties pointed out particular examples of certain terms and conditions that were, or were not, in their submission, consistent with an arm’s length arrangement. [45] In examining whether or not the terms and conditions are substantially similar to those that would exist in an arm’s length relationship it is important to keep in mind two considerations. [46] First, one must compare substantially similar positions. ... Among the applicable provisions is subsection 18.15(3) which states: …the Court is not bound by any legal or technical rules of evidence in conducting a hearing and the appeal shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit. [3] This paragraph relates to taxpayers and personal trusts and has no relevance to this appeal. [4] Relevant facts prior to the period provide context to the relationships and may be consider in making the determination. [5] See discussion below. [6] Transcript of the 8 March 2023 hearing, p.177. [7] Transcript of the 8 March 2023 hearing, p.17.] [8] Transcript of the 8 March 2023, p.63. [9] No one else relevant to the issues in this appeal was related within the meaning of the ITA. [10] See Transcript of the 8 March 2023 hearing, p.66 and 167 as well as the definition of “Fredco Loans” on page 4 of Exhibit R-1, Tab 4. [11] See Article 3.02.02 of the Unanimous Shareholder Agreement, on page 12 of Exhibit R-1, Tab 4 as well as Article 1.01.01(ff) at page 6 of that Agreement. ...