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I am satisfied that the facts under consideration do not place the relevant property within it. ... But this consideration is irrelevant to our inquiry. The test is not whether the taxpayer was forced to use a particular property to do business; the test is whether the property was used to fulfil a requirement which had to be met in order to do business. ... Using the tests employed respectively in analogous provisions under consideration in cases such as Ensite, I am unable to conclude that these sums amounted to "property used or held principally for the purpose of gaining or producing income" from the business, as referred to in paragraph 129(4.1)(c). ...

With the funds, it acquired 3,000 mineral claims in the Coppermine area from Leliever for a consideration of $228,000 and additional stock. ... It is plain, as Thorson, P pointed out in the Taylor case, (supra), that the respondent had no considerations of a capital nature in mind. ... All issues must be determined by careful consideration of all the relative evidence, both direct and circumstantial. ...

(c) That of the total consideration of $20,000 paid for the above business, $19,000 was a payment on account of capital, being a payment for the goodwill. ... One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ... Although the categories of capital and income expenditure are distinct and easily ascertainable in obvious cases that lie far from the boundary, the line of distinction is often hard to draw in border line cases; and conflicting considerations may produce a situation where the answer turns on questions of emphasis and degree. ...

He is critical of the section, stating (at page 393, (D.T.C. 5266)) that [a] determination that requires the consideration of so many factors is bound to be difficult at times.” ... This process consists of first, a consideration of the taxpayer's reasonable expectation of profit from the farming operation and, second, a consideration of the taxpayer's ordinary mode and habit of work employing the tests established in Moldowan, i.e., time spent, capital contributed and the profitability both actual and potential. ...

In consideration of his duties and responsibilities as manager of the grain operations, the defendant was paid a salary. In consideration of the farm supplies and services operation, he was paid a commission. ... Nevertheless, I view the Federal Court of Appeal decision in the Verrier case and the endorsement of the trial decision in the Betz case as indicating that neither section of the Act imposes technical considerations which would tend to defeat the intent and spirit of the legislation when the realities of any employer-employee contract are subject to scrutiny. ...

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. ...

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. ...