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He conceded that in making the calculation for the purpose of the Plamondon and Beaudry estates of the amounts to the credit of each member as of the end of 1968 (Exhibit R-1) the effect of the amended plan on contributions since January 1, 1966 was not taken into consideration but he held that the amendment only established a minimum. ... It should be pointed out, however, that Section 139(1) (ahh) refers to a plan “accepted by the Minister for registration for the purposes of this Act in respect of its constitution and operations for the taxation year under consideration’’ (italics mine). ... All the beneficiaries had had long service with the company and these payments could certainly be justified on business considerations having regard to their service (compare Chesley Arthur Crosbie Estate v. ...

Additionally, she was unable to explain an insurance certification that the Mineola property was vacant. [71] These facts establish that the appellant did not give thoughtful, deliberate and careful consideration before deciding to not report the Mineola Gardens gain. ... Thus, where a transfer is made for no consideration, the onus is placed on the transferee to demonstrate that a gift was intended. ... Her own pleading made clear that her claim was based on loss of rental income and/or of reduced value of the premises, rather on personal aspects such as frustration, etc. [137] Assuming a gross negligence penalty was reassessed in respect of the aforesaid $5,000 deposit for which the appellant did not provide documentation excusing it from consideration as unreported income, I have insufficient basis to concur. ...

In addition, he set out several considerations that seemed to him to point to the fact that the appellant was carrying on a profession. At page 164, he said: “‘On these findings of fact, it seems to me that the following six considerations point to his carrying on a profession. ... I have given careful consideration to this suggestion but have come to the conclusion that such a disposition of the appeal ought not to be made. ...

As the SCC made clear: “When the Minister makes discretionary decisions, she provides her opinion, guided by policy considerations. ... This is because subsection 247(10) does not require the Minister to apply the facts and the law in exactly the same way to every taxpayer; her decision is based on policy considerations rather than the strict application of the law to the facts: Dow Chemical at para 50. ... In arriving at this new determination, the Minister was presumably guided by the same provision of the ITA and the same policy consideration as set out in the VDP Operations Manual. ...

As is provided in Placer Dome Canada Ltd. v Ontario: “Reference to the purpose of the provision ‘cannot be used to create an unexpressed exception to clear language’”. [9] [67] The version of 95(2) passed by Parliament versus the semblance of a version described at length by Respondent’s counsel may be contrasted in the two columns below: The version as Parliament passed the legislation How Respondent’s counsel would read it For the purposes of this Subdivision, (b) the provision by a foreign affiliate of a taxpayer, of services or of an undertaking to provide services (i) is deemed to be a separate business other than an active business, carried on by the affiliate, and any income from that business or that pertains to or is incident to that business is deemed to be income from a business other than an active business, to the extent that the amounts paid or payable in consideration for those services or for the undertaking to provide services (A) are deductible, or can reasonably be considered to relate to amounts that are deductible, in computing the income from a business carried on in Canada, by (I) any taxpayer of whom the affiliate is a foreign affiliate, or First Deeming Provision (a) The provision of services (b) By a foreign affiliate (c) Is deemed to be a separate business other than an active business carried on by the affiliate Second Deeming Position (d) To the extent that the amounts paid that are consideration for those services (e) Are deductible (f) In computing the income of the taxpayer in Canada of who the affiliate is a foreign affiliate (g) That income is deemed to be income from a business other than an active business [68] In argument, the Court requested Respondent’s counsel to explain in detail why manifest clarity of the subsection was present given counsel’s submitted “re-worked” unambiguous extraction. ... But my- my point, Your Honour, is simply that-- so, the next aspect is the way-- the way I'll break it down-- at least the way it's easier for myself to understand is that-- to the extent that there is an amount or there are amounts that are paid, those amounts are in consideration for services to the extent that those amounts that are paid […] […] […] There are two things that happen, provision by a foreign affiliate of services, one, is deemed to be a separate business other than an active business carrying on (inaudible) MS. ... There is ambiguity in the interpretation of “services” and consideration of the net income inclusion provided by BlackBerry’s US Affiliates to determine if the targeted mischief occurs. ...

Registrants are required to collect tax on the value of the consideration received for taxable supplies (subsection 221(1)), and they are generally entitled to ITCs for the tax paid on their purchases to manufacture those taxable supplies (subsection 169(1)). [33] Registrants are required to file GST/HST returns for each reporting period, which can be monthly, quarterly or yearly (subsection 238(1), section 245). ... The assessment requires the consideration of all the information, and grant the registrant the benefit of any new element that could reduce the tax owing. [61] In re-calculating and assessing the net tax, the Minister will consider all the information. ... At this point, the “ overpayment ” is inclusive of all ITCs and rebates that were originally claimed by the registrant, as well as those “ allowable credits” and “allowable rebates” “discovered” by the Minister during the assessment. [65] The Minister must then apply the overpayment (again after consideration, and taking into account any “allowable credit” and “allowable rebate”) against any amount owed by the registrant for the particular reporting period (paragraph 296(3)(a)); apply the overpayment that remains after consideration of paragraph 296(3)(a) against any other amount owed (paragraph 296(3)(b)); and refund any amount that remains under paragraph 296(3)(c) (instead of, potentially, apply the overpayment to future net tax amounts that could be owed). [66] However, paragraph 296(4)(b) then limits the refund of an overpayment resulting from the assessment (again including any “allowable credit,” but also any other ITC that has not yet been refunded and that result in an overpayment) to ITCs that would have been allowed had the ITCs been made on the date of the assessment. ...

It is not an amount paid as consideration for services rendered. The grantor of the bursary does not grant it in return for a consideration from which the grantor will benefit directly. ... This determination is to be made by the courts, taking into consideration the facts and, in particular, the parties' behaviour ... When a person is paid a salary, the salary is not financial aid, but consideration for services rendered by that person. ...

These considerations are not independent of one another and may overlap. ... To date, paragraph 96(1.01)(a) has not received judicial consideration. ... These facts lead me to conclude that the shares issued in the First Stock Dividend were redeemed for fair market consideration. ...

I will return to these special considerations when I analyse each element of the framework. [96]   A more general point should be made at this juncture. ... This will be useful for the third stage of the analysis, balance of convenience, where the strength of the plaintiff’s case is a relevant consideration. ... How this is to be reconciled with section 121 is, to my knowledge, an issue that has never received serious consideration. ...

The importance of these considerations was underscored by Jackett C.J. in his decision in Oryx Realty Corp. v. ... The importance of the "match" flows from the critical role timing considerations play in taxation matters. ... Both the application of subsection 10(1) as well as the definition of "inventory" must be very sensitive to these considerations. ...