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The adjustments in the net tax calculation take into consideration, among other things, the input tax credits (“ITCs”) claimed by the Appellant and obtained in the amount of $53,203.27 (of which $1,568.58 was allowed by reconciliation). ... A cheque (Exhibit A‑1, p. 19, and a copy at Exhibit I‑1, Tab 25, p. 1134) was issued on November 16, 2006, by the Appellant to Méga Terra as payment for the invoice issued by Méga Terra that same day and that bore this sole notation: “Account on News Print Inventory CN” for a total consideration of $159,530 (Exhibit A‑1, p. 18 and copies at Exhibit I‑1, Tab 26, p. 1123 and Exhibit I‑13, p. 1123) (“Méga Invoice”); this cheque was cashed at a cheque‑cashing centre that day and the name on the back of the cheque was Maxime Grondin. [68]         According to Mr.  ... As for Koudlai and GHG, no evidence in this regard was adduced by the Appellant; given the evidence adduced by the Respondent, I must also reach the same conclusion with respect to these two suppliers. [208]    According to the Appellant, the rigorous processes followed by cheque‑cashing centres to verify the identity of persons cashing cheques is another factor to take into consideration that would point to the invoices having come from the Suppliers. ...

Obviousness [143]- [145] (1)   POS/Common General Knowledge [146] (2)   Inventive Concept [147] (3)   Difference: State of Art/Inventive Concept [148]- [152] (4)   Obviousness/Degree of Invention [153]- [159] (5)   Court’s Conclusions on Obviousness [160] (a)   Step 1: POS and Common General Knowledge [160] (b)   Step 2: Inventive Concept or Claim Construction [161]- [163] (c)   Step 3: Differences between the State of the Art and Inventive Concept [164] (i)   State of the Art [165]- [168] (ii)   Prior Art on the Anti-Cancer Effect of Glucocorticoids [169]- [177] (iii)   Differences between the SOA and the Invention [178] (d)   Step 4: Obviousness/Degree of Invention [179]- [181] (e)   Obviousness in the Prior Art and Common General Knowledge [182]- [193] (f)   Obvious to Try Consideration [194]- [203] F.   ... (f)   Obvious to Try Consideration [194]   An “obvious to try” test is warranted here, as this would be the type of pharmaceutical case referred to in Sanofi at paras 68-71 where advances are made through experimentation and a number of interrelated variables may affect the desired result. [195]   The Court therefore also has to consider whether the combination of AA and PN was more or less self-evident that it ought to work, by examining the extent, nature and amount of effort required to achieve the invention, motive in the prior art to find the solution the patent addresses, and the actual course of conduct of the inventors: Sanofi, AstraZeneca Canada Inc v Mylan Pharmaceuticals ULC, 2017 FC 142 at paras 41-42, 145 CPR (4th) 371 [Naproxen-Esomeprazole]. ... Whether something is “obvious to try” is just one consideration when determining whether there was a degree of invention required to bridge the differences between the prior art and inventive concept. ...

Another relevant consideration is whether the action which constituted the constitutional violation was motivated by urgency or necessity to prevent the loss or destruction of the evidence. ... I would refer again to the words of LeDain J. in Therens, supra, where he said at page 652: “another relevant consideration is whether the action which constituted the constitutional violation was motivated by urgency or necessity to prevent the loss or destruction of the evidence.” ... I believe that a very important consideration here is that on October 24th 1994, approximately two months before Mr. ...

[107] The first step is to determine whether the right contended for –in this case, refugee claimants’ right to the CCB– garners. 7 protection. [52] This requires consideration of the content of the right to security of the person and the nature of the interests protected by s. 7. [53] 1. ... Recognized analogous grounds include sexual orientation, marital status, and citizenship. [128] Analogous grounds may be empirically immutable, such as sexual orientation, or constructively immutable, such as religion. [129] Once an analogous ground has been recognized, "it stands thereafter as a constant marker of potential legislative discrimination". [130] [172] It is no impediment that an analogous ground is limited to a subset of the Canadian population, as embedded analogous grounds “may be necessary to permit meaningful consideration of intra-group discrimination.” [131] [173] In these appeals, the Appellants have made two s. 15 arguments: (1) direct discrimination on the basis of refugee claimant status, which they assert should now be recognized as an analogous ground; and (2) alternatively, adverse effects discrimination on the basis of race and/or sex, which are enumerated grounds, through their exclusion under s. 122.6 of the ITA. 1. ... Minimal Impairment [242] The Supreme Court has explained that financial considerations alone cannot justify Charter infringements, but governments must be afforded wide latitude to determine the proper distribution of resources in society. [236] Determining entitlement to the CCB is a complex policy decision involving high government expenditures. [237] [243] The impact of the requirements is minimal because it is temporary if the refugee claims are ultimately accepted or immigration status is obtained by another route. [238] The impact is also limited because refugee claimants may obtain the benefit depending on the status of their spouse or common-law partner, the impact is mitigated by other benefits and programs, and there is no impact on the children of refugee claimants who are in institutional or foster care because those caregivers do not receive the CCB and instead receive a special allowance. [239] [244] Parliament has made a parent who lacks the requisite status eligible for the CCB when they have a partner who does have the requisite status. ...

A statutory provision is not “ambiguous” in the required sense simply because different courts or authors have reached different conclusions as to its proper interpretation (Bell ExpressVu, at para. 30). [49]                          In sum, as Professor Sullivan explains, the prime directive in statutory interpretation is that after taking into account all relevant and admissible considerations. . . the court must adopt an interpretation that is appropriate. ... As noted in the Standing Senate Committee Report (2003), “former students may be insolvent only temporarily, and do have the ability to repay their loans because they will have higher-than-average income in the future” (p. 51). [93]                          Borrowers have a special obligation to repay student loans partly because such loans are publicly funded and are extended to borrowers based on financial need rather than ordinary commercial lending considerations. ... As Sullivan explains, when conducting statutory interpretation: At the end of the day, after taking into account all relevant and admissible considerations, the court must adopt an interpretation that is appropriate. ...

The other approaches were deemed inappropriate after consideration. Market Data Comparison Approach             The Market Data Comparison Approach entails examination and comparison of transactions of like or comparable properties that have taken place in the appropriate marketplace in order to arrive at an apposite market value. ... Primary examples are in subsection 69(1), which deals with inadequate consideration in non-arm's length transfers, and subsection 70(5), which provides for the taxation of accrued capital gains on the death of a taxpayer. ... Taking into consideration all of the evidence before him, and adopting different aspects of the methodologies employed by the various appraisers, Judge Mogan determined a value of $660,000 for the art. [27] The Federal Court of Appeal upheld Judge Mogan's approach, and his value determination. [28] ·         In Friedberg v. ...

MacDonald’s factual assumptions and my findings were identified in the consideration of the evidence under Issue 1. [194]    To conclude, having heard the evidence of Mr. ... Csumrik in his role of managing director with administrative support from Longview. [201]    That leaves for consideration the assumption in paragraph 9(ww) that an arm's length’s party would not have paid marketing fees to SII that exceeded the fees paid by SII to SWI. ... Thus, no penalty will apply unless this monetary threshold has been crossed. [219]    In the present matter, in imposing a penalty in the 2001 taxation year, the Minister relied on the following calculations: Table 1 Amount subject to Penalty Transfer price on marketing fees paid to non-arm’s length non-residents $5,025,190     Table 2 Subsection 247(2) Subsection 247(3) Total Sales Adjustment as a percentage of sales   Transfer Pricing Adjustment Lesser of 10% of Revenue and $5,000,000 Excess Penalty Consideration     Taxation year end A B C=A-B D D multiplied by 10%     31/12/00 $2,110,502 $4,465,019 Nil Nil Nil $44,650,187 4.7% 31/12/01 5,025,190 5,000,000 $25,190 $5,025,190 $502,519 $54,440,728 9.2%         Total Penalty $502,519     [220]    In the present matter, if after reconsideration and reassessment of the 2001 taxation year the transfer pricing adjustment does not exceed the required threshold, no penalty shall be imposed under subsection 247(3). [221]    In the event that that proves not to be the case, it is necessary to consider the second aspect of the penalty provision; under clause B of subparagraph 247(3)(a)(ii) and clause B of subparagraph 247(3)(a)(iii), no penalty will apply to a transfer pricing adjustment that relates to a transaction where the taxpayer has made “ reasonable efforts ” to determine and use arm's length transfer prices for the purposes of the Act. [222]    However, these provisions must be read in conjunction with the deeming provisions contained in subsection 247(4). ...

The other approaches were deemed inappropriate after consideration. Market Data Comparison Approach             The Market Data Comparison Approach entails examination and comparison of transactions of like or comparable properties that have taken place in the appropriate marketplace in order to arrive at an apposite market value. ... Primary examples are in subsection 69(1), which deals with inadequate consideration in non-arm's length transfers, and subsection 70(5), which provides for the taxation of accrued capital gains on the death of a taxpayer. ... Taking into consideration all of the evidence before him, and adopting different aspects of the methodologies employed by the various appraisers, Judge Mogan determined a value of $660,000 for the art. [27] The Federal Court of Appeal upheld Judge Mogan's approach, and his value determination. [28] ·         In Friedberg v. ...

The other approaches were deemed inappropriate after consideration. Market Data Comparison Approach             The Market Data Comparison Approach entails examination and comparison of transactions of like or comparable properties that have taken place in the appropriate marketplace in order to arrive at an apposite market value. ... Primary examples are in subsection 69(1), which deals with inadequate consideration in non-arm's length transfers, and subsection 70(5), which provides for the taxation of accrued capital gains on the death of a taxpayer. ... Taking into consideration all of the evidence before him, and adopting different aspects of the methodologies employed by the various appraisers, Judge Mogan determined a value of $660,000 for the art. [27] The Federal Court of Appeal upheld Judge Mogan's approach, and his value determination. [28] ·         In Friedberg v. ...

From the dissenting decision of Iacobucci J., on which there was no disagreement on this issue, the conduct of the taxpayer compared to a dealer in such property was added as a consideration. [103] Although there was some evidence, as pointed out by Mr. ... Hayes, particularly, was not motivated by the tax consideration aspect of Mr. ... I suggest that all the factors reviewed in determining the issue of trader or adventurer are equally pertinent in a commercial consideration of what is meant by carrying on a business. ...