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She stated (at par. 67): It is therefore clear that the words "payments of any kind received as a consideration for the use of, or the right to use" intellectual property rights is intended to be restricted to income received by someone who owns the relevant right (or the rights to use it). ...

., cancellation) of the non-compete The taxpayer made a series of demands for parties to a non-compete agreement (that it had received in connection with its acquisition of a business) to comply with the agreement and, following negotiations and before the commencement by it of an action, it was agreed that it would be paid a lump sum in consideration for the cancellation of the non-compete agreement. ...

That is a consideration which inclines a court to a rigorous scrutiny of the enactment before it, but it does not permit an interpretation that supplies what Parliament must be taken to have deliberately omitted. ...

., 99 DTC 5121, [1999] 3 CTC 353 (FCA)-- summary under Subparagraph 40(2)(g)(ii) Summary Under Tax Topics- Income Tax Act- Section 40- Subsection 40(2)- Paragraph 40(2)(g)- Subparagraph 40(2)(g)(ii) payments not made only pursuant to guarantee The taxpayer was unable to recognize a capital loss in respect of its guarantees of bank loans made to real estate partnerships in which fifth-tier U.S. subsidiaries were invested given that, in one case, it did not make the payments in question pursuant to its guarantee of the partnership's debts (but, instead, as a contribution of capital to the relevant fifth-tier subsidiary in order for that subsidiary to repay a portion of the guaranteed debt owing by the relevant partnership) and, in the other cases, it received valuable consideration for its waiver of rights to become subrogated as a result of making payments pursuant to its guarantees, namely, the agreement of a third party to purchase the subsidiaries in question. ...

But when the leasing transactions are considered independently, London Life is supplying the leasehold improvements to the landlords for the consideration of the leasehold improvement allowances. ...

The rights and interest of the plaintiff in the aircraft, created by the lease, must [be given] consideration.... ...

Goyette JA stated (at para. 106): The Crown’s position is troubling as it seemingly contradicts the Minister’s statutory duty to assess and make decisions based on the facts and the law and to not make deals or take positions that are divorced from these considerations [citing inter alia Harris and Galway] …. ...