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Hogan J. found that the general inclusion of "superannuation or pension benefits" at the beginning of s. 56(1)(a)(i) did not mean that clauses (A)-(C.1) were confined to only amounts that were superannuation or pension benefits- in the present case, clause (C.1) meant that the taxpayer was required to include in income an amount paid in redeeming a foreign retirement arrangement, regardless of whether that amount would normally be considered a superannuation or pension benefit (para. 35). ...

However, we are unable to say that the amount of the penalty, considered against all the relevant circumstances, is such a compelling factor in Mr. ...

Miller J. found that even if he considered that the primary purpose of Nowsco in incurring these fees was to maximize shareholder value, this purpose did not take the inputs outside the realm of commercial activity for purposes of s. 169 given that a public company will suffer adverse financial consequences if it does not behave as commercially expected, and there was a secondary purpose of maintaining the ongoing viability and economic health of the company. ...

By virtue of this definition, a single operation is to be considered as a business although it is an isolated venture entirely unconnected with the taxpayer's profession or occupation... ...

Even though that municipality results from a merger of three former cities, the meals eaten within it cannot, in my view, be considered to have been eaten away from the municipality where the employer's establishment was located, or away from the metropolitan area where it was located. ...

Unlike the minority, who found that the lenders were not "secured creditors" because they did not have a security interest in the property of "another person", Cory J. found that because the lenders would have no further interest in the assignments once the secured loans were paid off, the assignments could not be considered absolute assignments and, instead, conformed with the definition of "security interest". ...

Desjardins J.A. stated (at p. 5639) that "to require the existence of an agreement on the sale of electricity before Hall River may be considered to be 'carrying on business' is to add an element not found in the legislation" and noted that the exemption for the disposition of qualified small business corporation shares found in s. 110.6(2.1) of the Act was intended to unleash the entrepreneurial dynamism of individual Canadians. ...

Desjardins J.A. stated (at p. 5639) that "to require the existence of an agreement on the sale of electricity before Hall River may be considered to be 'carrying on business' is to add an element not found in the legislation" and noted that the exemption for the disposition of qualified small business corporation shares found in s. 110.6(2.1) of the Act was intended to unleash the entrepreneurial dynamism of individual Canadians. ...

Lamarre Proulx J. indicated that this approach of the Minister amounted "to asserting that a taxpayer may have to pay back in a subsequent year an ITC that he or she claimed as a deduction from tax payable for a year and that was considered in the assessment for that year" and that, accordingly, this approach was not permitted. ...

Lamarre Proulx J. indicated that this approach of the Minister amounted "to asserting that a taxpayer may have to pay back in a subsequent year an ITC that he or she claimed as a deduction from tax payable for a year and that was considered in the assessment for that year" and that, accordingly, this approach was not permitted. ...