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Those factors include the timeliness of the motion to amend; the extent to which proposed amendment may delay the proceeding; reliance on the contents of the document by the responding party, and prejudice to that party; whether the amendments will facilitate the court’s consideration of the truth and substance of the dispute on its merits; whether any injustice to the other party is capable of being compensated by an award of costs; and whether the interests of justice will be served: see Janssen, at paras 3-9 and 15-17. ... Under such a test, inadvertence, error, hastiness, lack of knowledge of the facts, discovery of new facts, and timeliness of the motion to amend become factors to be taken into consideration in deciding whether or not the circumstances show that there is a triable issue which ought to be tried in the interests of justice”: at para 13. ... Canada, [1994] 1 FC 3, at p. 10: while it is impossible to enumerate all the factors that a judge must take into consideration in determining whether it is just, in a given case, to authorize an amendment, the general rule is that an amendment should be allowed at any stage of an action for the purpose of determining the real questions in controversy between the parties, provided, notably, that the allowance would not result in an injustice to the other party not capable of being compensated by an award of costs and that it would serve the interests of justice. ...

Wu, the CRA auditor, in the Minister’s consideration of their First and Second Requests compromised the impartiality of the Minister’s second review and gives rise to a reasonable apprehension of bias. ... There was no common misapprehension as to the parties’ respective rights, only as to the tax consequences of the transactions, and no equitable considerations warranting relief. ... The starting point for the delegate’s consideration of the Second Request was subsection 85(7.1). ...

An arrangement is not automatically brought within subsection 245(1) simply because it is motivated by tax considerations. ... Neither are we to contradict what Parliament has chosen to do in the face of a plainly worded section and with the evidence of obvious Departmental consideration and specific legislative amendment. ... Fording acknowledged that tax considerations motivated the seeding transaction, but that fact in and of itself is not enough to support a finding that an undue or artificial reduction of income occurred. ...

The need for speed and efficiency affects the necessity analysis. [55] Third, sometimes the nature and practical exigencies of a proceeding can affect the admissibility of evidence and, in particular, the Court’s evaluation of necessity. [31] In my view, Facebook’s argument lacks consideration for streamlining and efficiency. ... The test for an extension of time requires consideration of the merits of Facebook’s application, which cannot be done during a motion to strike. ... Yet ultimately, Facebook’s request for an extension necessitates a balancing exercise and a consideration of the merits of its claim that do not seem proper in the forum of a motion to strike. ...

., in delivering the opinion of the court after full consideration in Higgins v. ... Justice Gonthier's consideration of the constitutionality of paragraph 88(1)(c) under section 12 of the Charter was specifically limited to prohibitions under only one subparagraph out of the ten sections which could lead to driving prohibitions or to driver's licence suspensions. ... The majority reasons for judgment in the Goltz case require that we confine our consideration of the constitutionality of subsection 223(2) to the precise circumstances of International Electronics Corporation or to a case that could be said to arise through a similar application of subsection 223(2) in ''reasonable hypothetical circumstances" to a corporation which had made a designation in respect of a share or debt obligation of the corporation and so had invoked the necessity to pay Part VIII tax. ...

The transferee’s liability is limited to the excess of the fair market value of the property transferred over the fair market value of the consideration given for the property. [3] The prime issue turns on the calculation of the transferor’s tax liability for the year of the transfer and prior years. ... FACTS [8] On January 3, 2003, a non-arm’s length corporation, 1473661 Ontario Inc. (661 or the transferor), transferred to the appellant an amount of $998,460 for no consideration. ... I accept that subsection 160(1) can be seen as harsh in many respects (Canada v. 9101-2310 Québec Inc., 2013 FCA 241 at para. 60), but the liability to which the transferee is exposed under that provision can never exceed the difference between the fair market value of the property transferred and the fair market value of the consideration given. ...

The Applicant’s request was submitted for consideration by the Appeals Officer after she had been advised by the Applicants’ counsel that no further submissions would be made and she was instructed to proceed with reassessments on the basis of the agreements reached between the parties. ... Little dated November 26, 1996 specifically requested consideration under the fairness package legislation for waiver of interest which was to be reassessed, Ms. ... Little was not asking the Minister to delay consideration of his request for waiver of interest until such time as the new reassessments were issued. ...

It is highly unlikely that Wallace would have understood that 900,000 shares of CPI were issued in the names of him and Shelva for a total consideration of $621,000 but paid in part by Air Rock ($193,660 in the value of the Polyol equipment plus $200,000 in cash). ... They did not receive any shareholder benefit just because 900,000 CPI shares were issued in their names when more than half of the consideration for those shares came from Air Rock. ... For the purpose of computing the amount of the business investment loss, it does not matter whether the money flowing from Air Rock to CPI (plus the value of Air Rock’s interest in the Polyol equipment) was consideration for shares or an ordinary loan. ...

She prepared the returns for the tax years here under consideration. She did not testify. ... A comparison is then made with the assets and liabilities of the taxpayer to see if there is any change to net worth for the period of time under consideration. ... He explained that some $6,025.16 deposited in the business account was a transfer of funds and so this was removed from consideration as income. ...

As this issue has been sufficiently clarified as a preliminary issue it will not require further consideration in this assessment of costs. ... Further to my consideration of the aforementioned facts for this particular claim, I have determined that it is reasonable to allow 37 hours for this claim. ...