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The latter part of this provision is unlike any other which has previously been considered by the courts. That part of it which provides that the Minister’s determination is not open to appeal, question, or review in any Court is a privative provision similar to many other like enactments, the effect of which has been considered in a number of decided cases. ... In my opinion this interpretation of the latter part of the subsection does not accord with the intention of the Legislature as expressed in the words which it used when considered in relation to the provisions of the subsection as a whole. ...

The parties, however, by an agreement made contemporaneously with the granting of the option to the Shell Company which recited that the companies considered that it was in their mutual interests to grant the option, agreed that in the event that Shell purchased any of the mineral rights, Minerals would accept $2 per acre as settlement for its interest in the rights so purchased. ... The learned judge rejected this contention since he considered that it was clear that after December 30, 1950, Minerals was entitled to the full royalty of nine per cent and Leaseholds to no part of it. He considered that the only reasonable interpretation to put upon that part of the Agreement of Settlement and Adjustments referred to was that Minerals thereby agreed to cancel that part of their contract of July 7, 1944, by the terms of which Leaseholds was bound to pay Minerals one per cent more royalty than Imperial Oil would pay by the terms of the new agreement of December 30, 1950. ...

The grounds of appeal raised by the appellant company were: firstly, that the lands were not depreciable property; secondly, that the sale price should not be considered as being the amount of money stated in the agreement but the value of the debentures; and thirdly, that the proceeds of the disposition were not received in the appellant’s taxation year 1962 because the debentures were delivered only after the end of that year. ... In my view the distinction is invalid because the basis of the decision was the construction and effect of the relevant Regulation and Schedule, and this was not affected by the circumstance that the residual value had been considered non-existent. ... The second ground of appeal was that, because the sale price was payable by means of debentures, it should not be considered as being the amount of money stated in the agreement but the value of the debentures. ...

The function of this requirement is to remove from the ambit of the GAAR transactions or series of transactions that may reasonably be considered to have been undertaken or arranged primarily for a non-tax purpose.  ... For example, transactions that may reasonably be considered to have been undertaken or arranged primarily for family or investment purposes would be immune from the GAAR under s. 245(3).  ... The section is cast in terms of a double negative, stating that the GAAR does “not apply to a transaction where it may reasonably be considered that the transaction would not result directly or indirectly in a misuse... or an abuse”.   ...

Thus any course by which such a serious consequence may be avoided must be carefully considered by our courts. ...

To enable Poitras Frères to produce the logs and manufacture the lumber, the appellant made advances from time to time which were to be considered as payments on account of the purchase price of the products. ...

But, how do we know that the provision was not repealed because it was considered useless? ... He also urged in alternative that if the payment is considered as income, it should be treated as income for the taxation year 1962 rather than 1963. ... It is thus clear that the matter of goodwill was considered in the drafting of the partnership agreement. ...

It may be said generally that although the source of the income of a corporation is an important element to be considered in determining which is its principal business it is not the only matter to be considered and not necessarily the determinant factor. ...

The payment arose from what were considered the necessities of the practices to the earning of the income. ... The proper construction of the statute has already been considered by this court more than once. ...

In a carefully considered judgment the learned Assistant Chairman of the Income Tax Appeal Board, Mr. ... On the evidence before him he held, however, that for the year 1946 $8,700 should be added to the amount of the assessment and a like amount deducted from that made in the year 1947: for the year 1948 he considered the amount as found by the Board should remain unchanged and, with these variations, dismissed the appeal. ...