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Avoidance transaction (3) 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.             ... This subsection was considered at the planning stage of the acquisition of Univar NV as a relief against the application of subsection 212.1(1). [55]         Subsection 212.1(4) required that the purchaser corporation (the Appellant) be a Canadian resident and it had to control the non-resident vendor immediately before the disposition. ... Sullivan, Sullivan on the Construction of Statutes (5th ed. 2008), at pp. 361 and 364). [78]         The context for section 212.1 must be considered in conjunction with how the Act treats the distributions from corporations resident in Canada, generally. [79]         The Act attempts to integrate corporate income tax with personal income tax. ...

.”): the Appellant, currently suffering from Alzheimer’s disease and unable to testify, considered one of the founders of the Empire Community Group.-                Paul A. ... He argues the evidence supports a finding the guarantee fee was considered appropriate compensation, based on Andrew’s testimony. ... I simply do not see it as a third party commercially negotiated rate. [134]    With respect to the Appellant’s contention that 5.5% is close enough to 8% to be considered reasonable, I just disagree. ...

For the period of one hundred and eighty (180) days following weaning, the Herd will be raised, indexed, shown and sold at any time or times considered by the General Partner to be in the best interests of the Limited Partnership. ... He stated that if he had been asked about the 70% rate considered by Bovine I or indeed the 50% rate considered by Bovine VI he probably would have stated that his best number would be 60% but that there were no guarantees. ... We agree with him. [68]          The Appellants in the case at bar adopt the position that this is a single if multi-phased transaction amounting, when considered in its entirety as an investment with a view to profit. ...

He never considered the restricted number of tags that were available. ... Further, he may tan the hide if it is a small animal or otherwise would send it to a tannery. [107]        He referred to other jurisdictions where taxidermists were considered as persons engaged in rendering a service such as Kentucky, U.S.A., Virginia, U.S.A. and South Africa. ... There was no evidence that such bases or habitats were sold separately and the evidence was quite clear that the Appellant refused to sell a mannequin to a taxidermist in U.S.A. nor did he retail such things as eyes, teeth, claws. [146]        The Court is satisfied that it is only reasonable that the entire completed Wildlife Part should be considered to be a single supply. [147]        The Appellant has a further problem because of the provisions of subsection 4(a) of Part V, Schedule VI of the Act which puts forth three requirements in order for such tangible personal property, supplied in conjunction with a service to be zero-rated. ...

And for tax purposes, that is what is required as goodwill is considered an asset, an asset with some value ... Transalta counters that there were several factors that went beyond reasons for paying more for hard assets and went directly to what would, in commercial circles, be considered goodwill. ... While its context was very different, the essential question here is really quite similar to that considered by Jackett, P, as he then was, in Ottawa Valley Power Company v. ...

He considered Mr. Krmpotic’s history in the business and in other companies. ... The Company considered itself to be the beneficial owner of the property all of the time ... Krmpotic understood the terms of the trust deed and she considered herself to be bound by it at all times ...

Other terms were considered, for example, "final recipient". The intention was that the "beneficial owner" of the income being a resident of the other Contracting State was to benefit from a treaty, not an agent or nominee who is not considered to be the beneficial owner of the income ... If this is the case, the conduit company cannot be considered to act as a mere agent or nominee with respect to the income received ...

In obiter, the Court considered whether there would otherwise have been a violation of s. 15(1) and for this purpose considered an appropriate comparator group. [89]     The claimants proposed that they be compared with non-disabled children and their parents, as well as adult persons with mental illness. [90]     The Supreme Court rejected this comparator on the ground that it failed to take the legislative scheme into account. ... Even under the existing wording, courts have considered claims for organic food and bottled water. [23] [126] The appellants suggest that the group of eligible drugs would be well-defined by products that have DIN numbers. ... This principle was recently discussed in Chaoulli, where the Supreme Court of Canada considered whether a state prohibition against private healthcare insurance violated section 7. [150] A law is arbitrary if it "bears no relation to, or is inconsistent with, the state interest that lies behind the legislation. ...

Casino site administrators were told it would be considered contrary to the 1998 Tip Policy. ... Similarly in Sooke Harbour this Court determined that where the employer collects gratuities from workers, deposits them in its account, integrates it in its payroll system and issues the cheque, it must be considered as having made the payment. ... The Appellant considered that tips formed an important part of the compensation of pit supervisors. 96.        ...

It is thus the clients or MCI SA France that controlled these various elements and that must be considered the true employers. ... In my opinion, the agreement between MCI Canada can be considered to be related to engineering projects, given that MCI Canada assisted, through the services of its employees, in carrying out this type of project, for which MCI SA France had signed contracts with its clients ...   [39]     In Gonsalves, supra, Teskey J. had determined whether a Canadian employer could be considered as having operated a foreign company as sub‑contractor by providing the services of an employee. ...