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The exceptions made in paragraph 251(5)(b) for rights exercisable only at death, bankruptcy or permanent disability underline its tax avoidance purpose. [138]   It is apparent that, by extending the test for control to include consideration of rights under paragraph 251(5)(b), Parliament intended to use effective control over shares, as opposed to actual ownership of shares as the appropriate yardstick for control in instances of tax avoidance, including tax attribute trading. ... As noted by the Supreme Court of Canada in Mathew, a general policy is “ but one consideration to be taken into account in determining Parliament’s intention” with respect to a particular provision or provisions of the Act. ” [24]   The Court also said in Canada Trustco that “[t]he courts cannot search for an overriding policy of the Act that is not based on a unified, textual, contextual and purposive interpretation of the specific provisions in issue. ” [25] [143]   As I have already found, the interpretation of the applicable provisions show that, in the context of a corporation, Parliament has chosen a particular mechanism, an acquisition of control, to be used to identify when a tax attribute is considered to be transferred to an unrelated taxpayer and has made that mechanism an integral part of the loss-streaming rules. ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases.  ...

Further analysis of the meaning of this threshold, and principles applicable to meeting the threshold through the introduction of evidence and otherwise, will follow below in my consideration of the evidence before the Court in relation to the individual requirements. ... However, there is some duplication in the questions which requires consideration, and the Plaintiff has not established some basis in fact for all the questions he proposes. [67]   The first three proposed questions all surround allegations of negligence. ...

The Issues [21]   The appeal raises three key issues: Whether the new evidence submitted by Live on this Appeal should be accepted; Whether the new evidence demonstrates that Live or other licensed users of the Mark used the Mark in Canada in association with the registered services during the Relevant Period; and Given that the Applicant acknowledges that the evidence does not demonstrate use in association with all of the services listed in the Registration, whether special circumstances explain and excuse the non-use. [22]   The determination of whether Live has demonstrated use of the Mark in Canada in the Relevant Period requires consideration of the state of the jurisprudence regarding use of a trade-mark in this age of electronic communication and commerce and online experiences that transcend geographic boundaries. ... The Court of Appeal noted in Scott Paper at para 22: The conclusions to be drawn from this analysis are, it seems to me, the following: 1-   The general rule is that absence of use is penalized by expungement. 2-   There is an exception to the general rule where the absence of use is due to special circumstances. 3-   Special circumstances are circumstances not found in most cases of absence of use of the mark. 4-   The special circumstances which excuse the absence of use of the mark must be the circumstances to which the absence of use is due. [118]   The Court of Appeal explained that the fourth factor is consistent with the statutory language, stating at para 23, “[t]he point here is not the nature of the special circumstances, but simply that the special circumstances refer to the cause of the absence of use, and not to some other consideration.” ...

Any transfer of property for consideration would suffice. See Halliburton Services Ltd. v. ... In deciding not to award costs in favour of Stark, I also note that, during the early and intermediate stages of the CRA’s consideration of Stark’s claim for ITCs and accelerated CCA, Stark, on more than one occasion, provided incorrect information to the CRA, which misdirected the CRA’s review of the claim. ...

., paths, routes, approaches, equipment configurations, system architectures, circuit techniques, etc.) will either work at all, or be feasible to meet the desired specifications or cost targets, or both of these” (the Circular, at para. 2.10.2). [62]   The Appellant identified three uncertainties with respect to implementing the squat formulas in the DIS: (1) the speed of a vessel could not be easily measured because there was no solution for measuring the velocity of the current in real time; (2) the squat formula needed to be altered for different sections of the channel; and (3) the additional squat that occurs when two vessels approach each other at different speeds has to be accounted for. [63]   According to Mr. van Eijle, the first major uncertainty in the implementation process was to ascertain how to measure the speed of a vessel through the water while taking into consideration the velocity of the current. ... With respect to calculating the speed of a ship taking into consideration the velocity of the current, Mr. van Eijle explained during the trial the solution ultimately arrived at, but there was no evidence as to whether systematic observation, measurement, and experiment were performed with a view to modifying the proposed solution which led to the final solution. [102]   For these reasons, I am not convinced that the procedure adopted by Indusol accorded with the total discipline of the scientific method. ...

The only appendices that do not fit that description are the expert’s resume, a copy of a US patent for a frame design for a roof-integrated solar panel, and an article from a Facebook page that is described as a research paper. [13] Yet the Amended Report states the expert has considered “prior art in the field of this technology, thermal design technologies and structural design considerations gained from reading scientific literature.” ... The Appellant argues that the overriding consideration is whether it is in the interests of justice to allow the motion. [26] I dismissed the Appellant’s application to file Report 2. ...

Resolution of the differences in perceptions of B.V.’s operations requires examination of the 1976 agreement, a limited review of pre-existing arrangements, and consideration of B.V.'s operations after 1976 in the years 1978 to 1981. ... These market considerations mean that even when theatrical productions on film are to be exhibited by television they are substantially modified, shortened, or lengthened from archival film, with music often re-recorded, and dialogue often altered, to fit the requirements for television. ...

Counsel therefore have asked me to determine this issue as a preliminary to the consideration of any of the disputed documents. ... Euroclean did not report this deemed gain allegedly in breach of the foregoing provisions. 69.(1) Inadequate considerations. — Except as expressly otherwise provided in this Act, b) where a taxpayer has disposed of anything (i) to a person with whom he was not dealing at arm’s length for no proceeds or for proceeds less than the fair market value thereof at the time he so disposed of it, or (ii) to any person by way of gift inter vivos, he shall be deemed to have received proceeds of disposition therefor equal to that fair market value; It is the Crown's position that the transaction of purchase and sale of the Victoria Street property was not at arm's length, although not between related persons". ...

Burnett did recognize that some value should be added for the waterfront, and he did so in my view with utmost consideration for the appellants. ... Consideration of alternate uses must take into account the existence of wet areas located northeast of the E&N rail line. ...