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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. ...

However, it differs somewhat from a consideration of the possible application of issue estoppel in that the consideration is focused on preserving the integrity of the adjudicative process more so than on the status, motive or rights of the parties. [30] Relitigation should be avoided unless it is in fact necessary to enhance the credibility and effectiveness of the adjudicative process. ...

Counsel also argued that the different business circumstances are not relevant considerations in the transfer pricing analysis ... The transactions with the European licensees between 1990 and 1993 generally included the ranitidine and a variety of intangibles for a single consideration. ... No submissions were made as to what this extra consideration should be. ...

requires a court to consider whether considerations of efficiency outweigh the benefits of subjecting it to the scrutiny of the normal legislative process. ... Consideration of the correctness of an assessment is within the exclusive jurisdiction of the Tax Court. [214]   This conclusion is consistent with prior jurisprudence on the scope of appellate jurisdiction on the appeal of an assessment. ... The Court may refer the matter back to the Minister for further consideration. ...

" Moreover, the MRQ is criticized for not having taken into consideration the [translation] "vocation of the individuals and corporations in question," namely farmers or forestry workers. ... In this case, the Minister had already made an assessment; it is only the Minister's consideration of the objection that must be made with all due dispatch.   15        Another distinction in this case is that the Appellant has the right to appeal to this Court if 180 days have elapsed after the filing of the Notice of Objection and the Minister has not notified the person that the Minister has vacated or confirmed the assessment or has reassessed. ... This condition is not an issue in this case. [13]          Subsection 301(3) states: Objection and appeals 301 (3) Consideration of objection – On receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the assessment and vacate or confirm the assessment or make a reassessment ...

On the contrary, I think the enumerated considerations in clauses (a) to (h) provide guidance as to matters that might be considered relevant in clause (i). 25.  ... Taking risk into consideration would result in an increase in the costs awarded only against the defendant.  27.  ...

Analysis [46]   General considerations [47]   Nature of the business   [67]          It is important to bear in mind the nature of the appellant's business in the field of civil aviation ... " (Emphasis added.) is also a relevant consideration. [70] This would be the result regardless of the test. [71] Two simulators for Air Canada and two for the Toronto training centre. [72] In Minister of National Revenue v. ... In the result, the respondent obtained, by its exchange of trading lands, land which it was able to sell for a cash consideration of $1,000,000, being the value placed on the land by the purchaser. ...

He was therefore the only witness able to enlighten the Court on the intention of the parties in relation to the services rendered by CDPQ as consideration for the payment of transaction fees. ... Minister of National Revenue [83]: It is not a question of the Minister or his Court substituting its judgment for what is a reasonable amount to pay, but rather a case of the Minister or the Court coming to the conclusion that no reasonable business man would have contracted to pay such an amount having only the business consideration of the appellant in mind. ... Rather, counsel for the respondent argued that the fees were unreasonable because Laurentian Bank did not receive any consideration for them [90]. [90] The amount of this expense was not questioned by counsel for the respondent, but he nevertheless considered it completely unreasonable. ...

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.  ...