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In support of the suggestion that the principal business of the company was in fact the business of logging there is, apart from the memorandum of association, no evidence entitled to appreciable weight, and hardly any which can properly be considered at all. ... But the fact that the limited company comes into existence in a different way from that in which an individual comes into existence is a matter to be considered. ... The transaction was considered to be analogous to a sale by an in- dividual of ancestral lands or of pictures from his picture collection, bought as part of the collection. ...

Finally, on construction and application, he considered the effect of subsection 5(2), imposing a tax in respect of the consumption of goods not purchased at a retail sale in the Province. ... He rejected the gift tax contention by asserting that the free distribution of samples or other advertising material should be considered a business expenditure. ... Stratton, J, at first instance, dwelt on company evidence that a provincial tax on its catalogues (the learned Justice used the words “sales tax”) would be considered as part of the cost added to and included in the cost of merchandise to the consumer. ...

Seeing that no notice was given, it is clear that the objection to the jurisdiction must be considered in these proceedings. ... Under such circumstances, it does not seem to me that Atlas can be considered as a stranger to this litigation. ... In my opinion Atlas must be considered as the real claimant against Her Majesty and as having sought from the Supreme Court of Ontario a finding on which to base that claim. ...

  (3) [Avoidance transaction] An avoidance transaction means any transaction   (a)  that, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit; or   (b)  that is part of a series of transactions, which series, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit ... The Tax Court judge found (at para. 233) that the transactions at issue were “basically the same” as those that were considered in OSFC Holdings Ltd. v. ... The Federal Court of Appeal then went on to disallow the benefits under the GAAR at the second stage of its analysis, where it considered the policy of the Act as a whole.   42                                In effect, the majority conducted a narrow textual analysis of the specific provisions at issue, s. 18(13)   and s. 96   (stage 1), and supplemented this by a broad purposive analysis having regard to what it considered to be a policy of the Act as a whole (stage 2).  ...

Canada, 2001 SCC 61, [2001] 2 S.C.R. 1046, required the Licence and Supply agreements to be considered independently.  ... Absent the Licence Agreement, the prices paid under the Supply Agreement had to be considered as being only for ranitidine.  ... That means that the interests of Glaxo Group and Glaxo Canada must both be considered.  ...

Rinfret, C.J. in the Mahaffy case said in part: "The occupation of Members of Provincial Legislative Councils and Assemblies is neither a trade nor a business. ‘ ‘ On the hearing of this appeal, counsel for the Minister took a further objection that neither the income nor the expenses arising out of the Portland operation could be considered in arriving at the appellant’s income, relying on the wording of Section 139(1) (az) which reads: (az) a taxpayer’s income from a business, employment, property or other source of income or from sources in a particular place means the taxpayer’s income computed in accordance with this Act on the assumption that he had during the taxation year no income except from that source or those sources of income and was entitled to no deductions except those related to that source or those sources; Counsel argued that the Portland operation had to be considered separate and apart from the British Columbia operations. ... If, on the other hand, the merchant’s business was that of the sale of produce and he should operate a truck farm for the purposes of obtaining supplies for his business, presumably these businesses would be considered to be related, within the meaning of the subsection. ...

The Minister considered that the MacLean workings were simply an extension of an old or existing mine into a new orebody and not a new mine within the meaning of s. 83(5) of the Income Tax Act. ... That conclusion, however, would, in my view, be reached not because what was being considered was an extension of a previously existing mine but because on the facts as disclosed it could not by itself be regarded as a mine in the ordinary sense of the word. It will no doubt in every close situation become a matter of fact and degree whether or not what is being considered is a mine but to my mind the example I have put is far different from the present situation where all the elements necessary for a distinct mine appear to me to be present. ...

This involved determining a value for the Company’s assets devoted in the year to milling, making an allowance for what he considered a fair rate of return thereon (which he placed at 8 per cent), or alternatively 15 per cent of the profit calculated under The Mining Tax Act before processing allowances, deducting whichever figure was the greater. ... Consequently, that proportion of 1957 capital expenditure could properly be considered as having been used for the milling of the ore which produced the concentrate, in 1957, from the value of which the assessor had to work back in making his appraisal of the value of the ore at the pit’s mouth. ... [Page 885] The basis for the decision of the Court of Appeal on this point is stated as follows: The Board considered that an allowance to appellant of two-thirds of the milling capital actually invested in 1957 was a fair and just allowance. ...

In the present case, the application was considered on its merits. In no sense was jurisdiction declined. ... I have considered all the decisions referred to in the arguments of counsel and I am satisfied that as a matter of construction the opening words of subs. (6) of s. 58 of the Excise Tax Act, "Any order or judgment of the Exchequer Court made under this section", do not include the decision of a judge of that Court granting or refusing leave to appeal under subs. (1) of that section. ... In the case at bar it is clear that the learned President considered the applications for leave to appeal on their merits and reached the conclusion that the questions on which leave was sought were not questions of law and that, in any event, this was not the kind of case in which leave should be given. ...

. … In the view of the Board, item 445 g, as it provides specifically for electric motors, should be considered as overriding a "basket" provision such as item 427 a. The Board considered that if that were not so, item 445 g would be rendered virtually ineffective. ... It is contended that unless an electric motor, although it is a component part of a machine falling within item 427 a, is to be considered as none the less falling within item 445 g, notwithstanding the n.o.p. provision of that item, the last-mentioned item will be rendered virtually ineffective, particularly in view of the presence in the tariff of item 427, which is couched in language similar to 427 a save that it does not include the words "of a class or kind not made in Canada". ...