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I was not asked to give special consideration to individual assets, either on the law or facts, the contention of the appellant being that all of the assets were in fact the property of the husband. ... And all the surrounding circumstances of the case should be taken into consideration to determine whether a gift or a resulting trust was intended.” ... In my view, after a careful consideration of the evidence, the appellant has wholly failed to rebut the presumption that in placing assets in the name of his wife, Mr. ...

Section 181.2 of the ETA states the following in respect of a gift certificate: For the purposes of this Part, the issuance or sale of a gift certificate for consideration shall be deemed not to be a supply and, when given as consideration for a supply of property or a service, the gift certificate shall be deemed to be money. ... Subsection 28(2) Criteria [74] I turn now to a consideration of the direction given to the Court in the opening lines of subsection 28(2) of the Rules, and the purpose of an intervention, as set out in paragraph 28(2)(a) of the Rules. (1) Subsection 28(2) [75] The opening portion of subsection 28(2) of the Rules provides that the Court is to “consider whether the intervention will unduly delay or prejudice the determination of the rights of the parties to the proceeding….” ... In other words, I fear that, rather than “[taking] the issues as framed by the parties,” [103] RCC may endeavor “to make the case into something that it is not.” [104] [91] The importance of not allowing policy considerations to overpower the established principles of statutory interpretation was described by the Supreme Court of Canada in this manner: [Policy considerations] cannot be permitted to distort the actual words of the statute, read harmoniously with the scheme of the statute, its object, and the intention of the legislature, so as to make the provision say something it does not. ...

These considerations are not independent of one another and frequently overlap (Copthorne, at para. 72). ... Definitions [29] In this subdivision, “capital property” of a taxpayer means (a) any depreciable property of the taxpayer, and (b) any property (other than depreciable property), any gain or loss from the disposition of which would, if the property were disposed of, be a capital gain or a capital loss, as the case may be, of the taxpayer; 66. … (5) Dealers [30] Subsections (3) and (4) and sections 59, 64, 66.1, 66.2, 66.21, 66.4 and 66.7 do not apply in computing the income for a taxation year of a taxpayer (other than a principal-business corporation) whose business includes trading or dealing in rights, licences or privileges to explore for, drill or take minerals, petroleum, natural gas or other related hydrocarbons. … (15) [31] In this section, … “Canadian resource property” of a taxpayer means any property of the taxpayer that is (a) any right, licence or privilege to explore for, drill for or take petroleum, natural gas or related hydrocarbons in Canada, (b) any right, licence or privilege to (i) store underground petroleum, natural gas or related hydrocarbons in Canada or (ii) prospect, explore, drill or mine for minerals in a mineral resource in Canada, (c) any oil or gas well in Canada or any real property in Canada the principal value of which depends on its petroleum or natural gas content (but not including any depreciable property), (d) any rental or royalty computed by reference to the amount or value of production from an oil or gas well in Canada or from a natural accumulation of petroleum or natural gas in Canada, (e) any rental or royalty computed by reference to the amount or value of production from a mineral resource in Canada, (f) any real property in Canada the principal value of which depends on its mineral resource content (but not including any depreciable property), or (g) any right to or interest in any property described in any of paragraphs (a) to (f), other than a right or an interest that the taxpayer has because the taxpayer is a beneficiary under a trust or a member of a partnership; 66.1 … (2) [32] In computing the income for a taxation year of a principal-business corporation (other than a corporation that would not be a principal-business corporation if the definition “principal-business corporation” in subsection 66(15) were read without reference to paragraphs (h) and (i) of that definition), there may be deducted any amount that the corporation claims not exceeding the lesser of (a) the total of (i) the amount, if any, by which its cumulative Canadian exploration expense at the end of the year exceeds the amount, if any, designated by it for the year under subsection 66(14.1), and (ii) the amount, if any, by which (A) the total determined under subparagraph 66.7(12.1)(a)(i) in respect of the corporation for the year exceeds (B) the amount that would be determined under subsection 66.1(1) in respect of the corporation for the year, if that subsection were read without reference to paragraph (c) thereof, and (b) the amount, if any, by which (i) the amount that would be its income for the year if no deduction (other than a prescribed deduction) were allowed under this subsection or section 65 exceeds (ii) the total of all amounts each of which is an amount deducted by the corporation under section 112 or 113 in computing its taxable income for the year. 66.4 … (5) Definitions [33] In this section … “Canadian oil and gas property expense” of a taxpayer means any cost or expense incurred after December 11, 1979 that is (a) the cost to the taxpayer of, including any payment for the preservation of a taxpayer’s rights in respect of, any property described in paragraph (a), (c) or (d) of the definition “Canadian resource property” in subsection 66(15), or any right to or interest in such property (other than a right or an interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership), or an amount paid to Her Majesty in right of Province of Saskatchewan as a net royalty payment pursuant to a net royalty petroleum and natural gas lease that was in effect on March 31, 1977 to the extent that it can reasonably be regarded as a cost of acquiring the lease, (b) subject to section 66.8, the taxpayer’s share of any expense referred to in paragraph (a) incurred by a partnership in a fiscal period thereof at the end of which the taxpayer was a member of the partnership, unless the taxpayer elects in respect of the share in prescribed form and manner on or before the day that is 6 months after the taxpayer’s taxation year in which that period ends, or (c) any cost or expense referred to in paragraph (a) incurred by the taxpayer pursuant to an agreement in writing with a corporation, entered into before 1987, under which the taxpayer incurred the cost or expense solely as consideration for shares, other than prescribed shares, of the capital stock of the corporation issued to the taxpayer or any interest in such shares or right thereto, but for greater certainty, shall not include (d) any consideration given by the taxpayer for any share or any interest therein or right thereto, except as provided by paragraph (c), or (e) any expense described in paragraph (c) incurred by any other taxpayer to the extent that the expense was, (i) by virtue of that paragraph, a Canadian oil and gas property expense of that other taxpayer (ii) by virtue of paragraph (i) of the definition “Canadian exploration expense” in subsection 66.1(6), a Canadian exploration expense of that other taxpayer, or (iii) by virtue of paragraph (g) of the definition “Canadian development expense” in subsection 66.2(5), a Canadian development expense of that other taxpayer, but any amount of assistance that a taxpayer has received or is entitled to receive in respect of or related to the taxpayer’s Canadian oil and gas property expense shall not reduce the amount of any of the expenses described in any of paragraphs (a) to (c); “cumulative Canadian oil and gas property expense” of a taxpayer at any time in a taxation year means the amount determined by the formula (A+B+C+D+D.1) – (E+F+G+H+I+I.1+J) where A is the total of all Canadian oil and gas property expenses made or incurred by the taxpayer before that time, B is the total of all amounts determined under subsection 66.4(1) in respect of the taxpayer for taxation years ending before that time, C is the total of all amounts referred to in the description of F or G that are established by the taxpayer to have become bad debts before that time D is such part, if any, of the amount determined for I as has been repaid before that time by the taxpayer pursuant to legal obligation to repay all or any part of that amount, D.1 is the total of all specified amounts, determined under paragraph 66.7(12.2)(c) in respect of the taxpayer for taxation years ending before that time, E is the total of all amounts deducted in computing the taxpayer’s income for a taxation year end before that time in respect of the taxpayer’s cumulative Canadian oil and gas property expense, F is the total of all amounts each of which is an amount in respect of property described in paragraph (a), (c) or (d) of the definition “Canadian resource property” in subsection 66(15) or any right to or interest in such a property, other than such a right or interest that the taxpayer has by reason of being a beneficiary under a trust or a member of a partnership, (in this description referred to as “the particular property”) disposed of by the taxpayer before that time equal to the amount, if any, by which (a) the amount, if any, by which the proceeds of disposition in respect of the particular property that became receivable by the taxpayer before that time exceed any outlays or expenses made or incurred by the taxpayer before that time for the purpose of making the disposition and that were not otherwise deductible for the purposes of this Part exceeds the total of (b) the amount, id any, by which (i) the total of all amounts that would be determined under paragraph 66.7(5)(a), immediately before the time (in this paragraph and paragraph (c) referred to as the “relevant time”) when such proceeds of disposition became receivable, in respect of the taxpayer and an original owner of the particular property (or of any other property acquired by the taxpayer with the particular property in circumstances in which subsection 66.7(5) applied and in respect of which the proceeds of disposition became receivable by the taxpayer at the relevant time) if (A) amounts that became receivable at or after the relevant time were not taken into account, (B) each designation made under subparagraph 66.7(4)(a)(iii) in respect of an amount that became receivable before the relevant time were made before the relevant time, (C) paragraph 66.7(5)(a) were read without reference to “10% of”, and (D) no reduction under subsection 80(8) at or after the relevant time were taken into account exceeds the total of (ii) all amounts that would be determined under paragraph 66.7(5)(a) at the relevant time in respect of the taxpayer and an original owner of the particular property (or of that other property described in subparagraph (i)) if (A) amounts that become receivable after the relevant time were not taken into account (B) each designation made under subparagraph 66.7(4)(a)(iii) in respect of an amount that became receivable at or before the relevant time were made before the relevant time, (C) paragraph 66.7(5)(a) were read without reference to “10% of”, and (D) no reduction under subsection 80(8) at or after the relevant time were taken into account, and (iii) such portion of the amount determined under this paragraph as was otherwise applied to reduce the amount otherwise determined under this description, and (c) the amount, if any, by which (i) the total of all amounts that would be determined under paragraph 66.7(4)(a), immediately before the relevant time, in respect of the taxpayer and an original owner of the particular property (or of any other property acquired by the taxpayer with the particular property in circumstances in which subsection 66.7(4) applied and in respect of which the proceeds of disposition became receivable by the taxpayer at the relevant time) if (A) amounts that became receivable at or after the relevant time were not taken into account, (B) each designation made under subparagraph 66.7(4)(a)(iii) in respect of an amount that became receivable before the relevant time were made before the relevant time, (C) paragraph 66.7(4)(a) were read without reference to “30% of”, and (D) no reduction under subsection 80(8) at or after the relevant time were taken into account exceeds the total of (ii) all amounts that would be determined under paragraph 66.7(4)(a) at the relevant time in respect of the taxpayer and an original owner of the particular property (or of that other property described in subparagraph (i)) if (A) amounts that became receivable after the relevant time were not take into account, (B) each designation made under subparagraph 66.7(4)(a)(iii) in respect of an amount that became receivable at or before the relevant time were made before the relevant time, (C) paragraph 66.7(4)(a) were read without reference to “30% of”, (D) amounts described in subparagraph 66.7(4)(a)(ii) that became receivable at the relevant time were not taken into account, and (E) no reduction under subsection 80(8) at or after the relevant time were taken into account, and (iii) such portion of the amount otherwise determined under this paragraph as was otherwise applied to reduce the amount otherwise determined under this description, G is the total of all amounts that became receivable by the taxpayer before that time that are to be included in the amount determined under this description by virtue of paragraph 66.(12.5)(a), H is the total of all amounts each of which is an amount received before that time on account of any amount referred to in the description of C, I is the total amount of assistance that the taxpayer has received or is entitled to receive in respect of any Canadian oil and gas property expense incurred after 1980 or that can reasonable be related to any such expense after 1980, I.1 is the total of all amounts by which the cumulative Canadian oil and gas property expense of the taxpayer is required because of subsection 80(8) to be reduced at or before that time, and J is the total of all amounts that are required to be deducted before that time under paragraph 66.7(12)(d) in computing the taxpayer’s cumulative Canadian oil and gas property expense; … 88. (1) Winding-up [34] Where a taxable Canadian corporation (in this subsection referred to as the “subsidiary”) has been wound up after May 6, 1974 and not less than 90% of the issued shared of each class of the capital stock of the subsidiary were, immediately before the winding-up, owned by another taxable Canadian corporation (in this subsection referred to as the “parent”) and all of the shared of the subsidiary that were not owned by the parent immediately before the winding-up were owned at that time by persons with whom the parent was dealing at arm’s length, notwithstanding any other provision of this Act other than subsection 69(11), the following rules apply: (a) subject to paragraphs 88(1)(a.1) and 88(1)(a.3), each property (other than an interest in partnership) of the subsidiary that was distributed to the parent on the winding-up shall be deemed to have been disposed of by the subsidiary for proceeds equal to (i) in the case of a Canadian resource property, a foreign resource property or a right to receive production (as defined in subsection 18.1(1)) to which a matchable expenditure (as defined in subsection 18.1(1)) relates, nil, and (ii) [Repealed, 1994, c. 7, Sch. VIII, s. 38(1)] (iii) in the case of any other property, the cost amount to the subsidiary of the property immediately before the winding-up; … (a.2) each interest of the subsidiary in a partnership that was distributed to the parent on the winding-up shall, except for the purpose or paragraph 98(5)(g), be deemed not to have been disposed of by the subsidiary; … (c) subject to paragraph 87(2)(e.3) (as modified by paragraph 88(1)(e.2)), and notwithstanding paragraph 87(2)(e.1) (as modified by paragraph 88(1)(e.2)), the cost to the parent of each property of the subsidiary distributed to the parent on the winding-up shall be deemed to be (i) in the case of a property that is an interest in a partnership, the amount that but for this paragraph would be the cost to the parent of the property, and (ii) in any other case, the amount, if any, by which (A) the amount that would, but for subsection 69(11), be deemed by paragraph 88(1)(a) to be the proceeds of disposition of the property exceeds (B) any reduction of the cost amount to the subsidiary of the property made because of section 80 on the winding-up, Plus where the property was a capital property (other than an ineligible property) of the subsidiary at the time that the parent last acquired control of the subsidiary and was owned by the subsidiary thereafter without interruption until such time as it was distributed to the parent on the winding-up, the amount determined under paragraph 88(1)(d) in respect of the property and, for the purposed of this paragraph, “ineligible property” means (iii) depreciable property, … (d) the amount determined under this paragraph in respect of each property of the subsidiary distributed to the parent on the winding-up is such portion of the amount, if any, by which the total determined under subparagraph 88(1)(b)(ii) exceeds the total of (i) the amount, if any, by which (A) the total of all amounts each of which is an amount in respect of any property owned by the subsidiary immediately before the winding-up equal to the cost amount to the subsidiary of the property immediately before the winding-up, plus the amount of any money of the subsidiary on hand immediately before the winding-up, exceeds the total of (B) all amounts each of which is the amount of any debt owing by the subsidiary, or of any other obligation of the subsidiary to pay any amount, that was outstanding immediately before the winging-up, and (C) the amount of any reserve (other than a reserve referred to in paragraph 20(1)(n), subparagraph 40(1)(a)(iii) or 44(1)(e)(iii) of this Act or in subsection 64(1) or (1.1) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, as these two provisions read immediately before November 3, 1981) deducted in computing the subsidiary’s income for its taxation year during which its assets were distributed to the parent on the winding-up, and (i.1) the total of all amounts each of which is an amount in respect of any share of the capital stock of the subsidiary disposed of by the parent on the winding-up or in contemplation of the winding-up, equal to the total of all amounts received by the parent or by a corporation with which the parent was not dealing at arm’s length (otherwise than because of a right referred to in paragraph 251(5)(b) in respect of the subsidiary) in respect of (A) taxable dividends on the share or on any share (in this subparagraph referred to as a “replaced share”) for which the share or a replaced share was substituted or exchanged to the extent that the amounts thereof were deductible from the recipient’s income for any taxation year by virtue of section 112 or subsection 128(6) and were not amounts on which the recipient was requested to pay tax under Part VII of the Income Tax Act, chapter 148 of the Revised Statues of Canada, 1952, as it read on March 31 1977, or (B) capital dividends and life insurance capital dividends on the share or on any share (in this subparagraph referred to as a “replaced share”) for which a share or a replaced share was substituted or exchanged, As is designated by the parent in respect of that capital property in its return of income under this Part for its taxation year in which the subsidiary was so wound up, except that (ii) in no case shall the amount so designated in respect of any such capital property exceed the amount, if any, by which the fair market value of the property at the time parent last acquired control of the subsidiary exceeds the cost amount to the subsidiary of the property immediately before the winding-up, and (iii) in no case shall the total of amounts so designated in respect of all such capital properties exceed the amount, if any, by which the total determined under subparagraph 88(1)(b)(ii) exceeds the total of the amounts determined under subparagraphs 88(1)(d)(i) and 88(1)(d)(i.1),... 97. … (2) [35] Notwithstanding any other provision of this Act other than subsection 13(21.2), where a taxpayer at any time disposes of any property that is a capital property, Canadian resource property, foreign resource property, eligible capital property or inventory of the taxpayer to a partnership that immediately after that time is a Canadian partnership of which the taxpayer is a member, if the taxpayer and all the other members of the partnership jointly so elect in prescribed form within the time referred to in subsection 96(4), (a) the provisions of paragraphs 85(1)(a) to 85(1)(f) apply to the disposition as if (i) the reference therein “corporation’s cost” were read as a reference to “partnership’s cost”, (ii) the references therein to “other than any shares of the capital stock of the corporation or a right to receive any such shares” and to “other than shares of the capital stock of the corporation or a right to receive any such shares” were read as references to “other than an interest in the partnership”, (iii) the references therein to “shareholder of the corporation” were read as references to “member of the partnership”, (iv) the references therein to “the corporation” were read as references to “all the other members of the partnership”, and (v) the references therein to “to the corporation” were read as references to “to the partnership”; (b) in computing, at any time after the deposition, the adjusted cost base to the taxpayer of the taxpayer’s interest in the partnership immediately after the deposition, (i) there shall be added the amount, if any, by which the taxpayer’s proceeds of disposition of the property exceed the fair market value, at the time of the disposition, of the consideration (other than an interest in the partnership) received by the taxpayer for the property, and (ii) there shall be deducted the amount, if any, by which the fair market value, at the time of the disposition, of the consideration (other than an interest in the partnership) received by the taxpayer for the property so disposed of by the taxpayer exceeds the fair market value of the property at the time of the disposition; and (c) where the property so disposed of by the taxpayer to the partnership is taxable Canadian property of the taxpayer, the interest in the partnership received by the taxpayer as consideration therefor shall be deemed to be taxable Canadian property of the taxpayer.   ...

The cases are helpful however to show what considerations in each case led the Court to a conclusion. ... A consideration of this contention will decide all the questions. In Canada, the administration of harbours has always been a function of Government and although in one notable instance, Saint John, the harbour works were at one time vested in the municipality in which they lie, no such state of affairs existed in Nova Scotia. ... Their Lordships observe that each case requires consideration of its own facts and under the circumstances before their Lordships in this case, they think that it ought not to be held that the appellant Board are acting mainly, if at all, as servants of the Crown acting in its service. ...

The practical considerations to which I have referred earlier underlie this approach.                      ... As long as a reasonably effective procedure exists for the consideration of constitutional challenges, I fail to see why another procedure must be provided.  ... There are considerations of a historical and practical nature that militate in favour of this solution as well to which I shall advert later.  ...

This is a matter of dispute yet to be resolved, after consideration of the main issues. ... And the advent of VLCC tankers, was that a part of the consideration on your side in the price negotiations at the contract negotiations? ... This is a consideration quite apart from the notion of sham: Stubart, (pp. 566-67; C.T.C. 309-10). ...

First, it was not patently unreasonable for the Tribunal to give consideration to the terms of the GATT in interpreting s. 42   of SIMA  .  ... These criteria could reasonably be interpreted as encompassing, in a case such as this one, consideration of the strong potential for increased amounts of subsidized imports.  ... These criteria could reasonably be interpreted as encompassing, in a case such as this one, consideration of the strong potential for increased amounts of subsidized imports.                       ...

This is why we cannot accept restrictions that are driven by considerations of international trade. ... However, I am persuaded by the AG of Canada’s arguments that CITES or any consideration of a possible trade ban was properly considered in the Minister’s balancing. ... The Cree Respondent argues that the Minister failed to take the NMRWB’s findings into consideration and substituted them with its own. ...

That question is whether there exist residual policy considerations which justify denying liability. Residual policy considerations include, among other things, the effect of recognizing that duty of care on other legal obligations, its impact on the legal system and, in a less precise but important consideration, the effect of imposing liability on society in general. ... (iv) Policy Considerations [106] I therefore turn to the second stage of the Anns/Cooper test. ...