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The Tribunal considered actual imports and decided that, absent a price response by Canadian producers, these imports would, as a matter of certainty, have increased in number.                       ... But if the Board acts in good faith and its decision can be rationally supported on a construction which the relevant legislation may reasonably be considered to bear, then the Court will not intervene. ... I note that my colleague has not simply considered whether the Tribunal's interpretation of s. 42 of the Act is patently unreasonable.  ...

In a GAAR assessment the text is considered to see if it sheds light on what the provision was intended to do. [96]         With respect to the contextual analysis, “... not every other section of the Act will be relevant in understanding the context of the provision at issue. ... The GAAR will not apply to deny a tax benefit where it may reasonably be considered that the transactions were carried out in a manner consistent with the object, spirit or purpose of the provisions of the Act, as interpreted textually, contextually and purposively. ” [52] [178]    Since each of the avoidance transactions was part of a series of transactions, I must consider both the individual transactions and the series. ... In such a case, whether a transaction is abusive will only become apparent when it is considered in the context of the series of which it is a part and the overall result that is achieved (Lipson, at para. 34, per LeBel J.). [53] Subsection 97(2) [179]    I will first address subsection 97(2), which was used to avoid tax on the transfer of the Three Real Estate Properties to the First Level LPs and the Second Level LPs. [180]    The Respondent argued that the rollover of the Three Real Estate Properties as part of the Oxford Transactions was an abusive use of subsection 97(2) since the series of transactions resulted in little or no tax being paid in respect of the Three Real Estate Properties. ...

Fontaine’s employment could not be considered pensionable pursuant to paragraph 6(1)(a) of the CPP or insurable pursuant to paragraph 5(1)(a) of the Act. ... Fontaine considered himself to be working for Dynamex part‑time as of November 1, 2004. ... Fontaine not be considered as part of its personnel, that is, one of its employees ...

The bank considered that the passing of certified cheques and deposits was without risk to the bank since the bank was not exposed to any loss; there was no loan, he declared ...   [79]     It is not any kind of activity or undertaking that may be considered a business; there must be some commercial quality to the activity or undertaking for it to qualify as a business. ... In this appeal the Supreme Court of Canada considered the provisions of s. 245 of the Act which were not in force until after 1987. ...

Bill Hawkins sold him most of his gems. [75]     On April 12, 1996, he sent $15,000 to Solomon Investment Group because he considered the deal with Transpacific was still alive. ... When asked when he thought it would be considered reasonable for him to have stopped being involved in this attempted sale, he said when he decided to go no further. ... This Court can envision the situation in a defalcation case where the actions of the taxpayer could be considered to be unreasonable under section 67. ...

In such cases, if the supply has no single predominant characteristic, then the supply will not fall within the exemption. [66]   Based on these decisions, the Respondent argues that the Court should look objectively to determine what CIBC considered itself to be paying for, and should not depend on the subjective intentions of CIBC as expressed by their agents. ... I find that, considered as a whole, the services performed by investment managers cannot be divided. ... (Emphasis added) [137]   It would appear that the purely hypothetical remote risks that Visa Canada is subject to are insufficient for them to be considered a person at risk. [138]   Upon review of all of the evidence and arguments presented, for the foregoing reasons, the appeal is dismissed. ...

In a nutshell, we should be mindful that the considered judgment of the legislature should be overturned only by a considered judicial decision, which is often only possible after a trial on the merits. ... The Supreme Court of Canada recently considered the meaning of section 121 in R v Comeau, 2018 SCC 15, [2018] 1 S.C.R. 342. ... In this regard, Alberta argues that section 92A(2) should not be considered to be an exception to section 91(2). ...

It also contended that Atlantic’s reference to the auxiliary generators on board each of its vessels was not included in its bids and therefore should not be considered by the Tribunal. ... As a result, such reliance could not be considered impermissible bid repair. [48] On September 17, 2019, Heiltsuk Horizon filed its fourth complaint in respect of the Solicitation “out of an abundance of caution.” ... As discussed above, the re-evaluation team arrived at a consensus and interpreted “required engine driven consumers” along the lines of how those are considered by classification societies such as DNV. ...

The more closely a taxpayer’s business or occupation is related to real estate transactions, the more likely it is that the income will be considered business income rather than capital gain. ... This definition can cause an isolated transaction involving real estate to be considered a business transaction. ... He first reviewed the case law which considered the definition of "business" and "adventure or concern in the nature of trade". ...

The branch railways above mentioned shall, for all intents and purposes, be considered as forming part of the Canadian Pacific Railway, and as so many distinct sections of the said railway, and shall be subject to all the provisions hereinafter made with respect to the said Canadian Pacific Railway, except in so far as it may be otherwise provided for by this Act.’’ ...