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It is the first of the three conditions which the trial judge considered was not met. ... In this case there was no obligation to pay interest and the contributions might not be considered a loan used for purposes of earning income but rather a locked-up fund, or an obligatory capital stock according to the Acts, and an indispensable element of assets or of goodwill. ...

It is not essentially a garden seeder and should not be considered as such for tariff purposes. ... One of the most important rules to be followed in the interpretation of a particular provision of a statute was expressed as follows by Lord Herschell in Colquhoun v Brooks (1889), 14 AC 493, at p 506: It is beyond dispute, too, that we are entitled and indeed bound when construing the terms of any provision found in a statute to consider any other parts of the Act which throw light upon the intention of the legislature and which may serve to show that the particular provision ought not to be construed as it would be if considered alone and apart from the rest of the Act. ...

Nor does the appellant challenge the factual finding of the Tax Court judge that, when all surrounding circumstances are considered, there was a failure of certainty of intention in this case. ... Minister of National Revenue, 91 DTC 5123 at page 5128, Reed J. stated that both the written documents and the actions of the parties were to be considered in the determination of the intention of the parties:   … in any event, intention is determined by all of the evidence, including the conduct of the parties and the terms of the written documentation which flowed between them, and not merely on the basis of one person’s subjective view.     ...

In computing its taxable income for each of the next three years, the company used this transaction to include the sum of $1,090 in its expenses, representing what it considered would be the annual premiums it would have paid if, instead of whole life policies, it had only purchased temporary policies as it had done to meet the Bank's requirement for a Mr. ... The Queen, [1987] 1 S.C.R. 32; [1987] 1 C.T.C. 117, the Supreme Court restated the rule that in a tax matter what must be considered is what was done, not what might have been done. ...

For tax purposes, damages or compensation received, either pursuant to a court judgment or an out-of-court settlement, may be considered as on account of income, capital, or windfall to the recipient. ... However, as indicated, none of them considered an amount received in replacement for a capital expenditure, the whole amount of which was properly permitted as a deduction in the year that such amount was paid. ...

Ray is not entitled to the tax relief claimed, because all of the substances in issue were purchased off the shelf. [5]                 The legal issue in this case has been considered many times by the Tax Court. In all of those cases, except the one now under review, the phrase "as recorded by a pharmacist" was considered to be an essential element of paragraph 118.2(2)(n): see Poesiat Canada, [2003] T.C.J. ...

Thus the 4-plex cannot be considered in isolation as a residential development but must be considered as part and parcel of the commercial development in the 63-unit hotel. [20]      This is an accurate description of the commercial reality of the respondent"s situation. ...

  [16]            In so concluding, I have considered Mr. Bellrose’s argument that the Judge erred by relying upon the fact that the MNAA does not provide many of the services that are traditionally provided by a municipality. ...   [20]            I have also considered Mr. Bellrose’s argument that the Judge erred “in applying a geographical standard to the definition of municipality when none exists within the [Act]”. ...

In reaching this conclusion, he considered the following connecting factors: (1) the off- reserve residence of the debtor, Morrell Logging; (2) the appellant’s residence on the reserve; (3) the place where the appellant’s income was paid, which, according to the Tax Court Judge, was the bank used by Morrell Logging; and (4) the off-reserve locations where the appellant engaged in the “income earning process”. ... As was found by the Tax Court Judge, and having considered all of these factors, I am of the view that the appellant’s business income does not fit within paragraph 87(1)(b) because it is not property situated on a reserve. ...

A I never considered that, no. During the entire period that he owned the business the appellant did not draw any income from it. ... It appears from the foregoing passages in the reasons of the trial judge that he was distinguishing between the immediate or motivating purpose of the appellant and what the appellant intended to do “eventually”, and that he considered the decision in Irrigation Industries reflected this distinction. ...