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It should be noted here that for the purposes of the impugned assessment, raw fur sales were considered to be non-taxable sales. ... Assuming s. 35(1) encompasses claims to aboriginal self-government, such claims must be considered in light of the purposes underlying that provision and must, therefore, be considered against the test derived from consideration of those purposes.  ... Canada, [2009] 1 S.C.R. 222, the Supreme Court of Canada considered the constitutionality of sections 61 to 68 of the Indian Act on the grounds that they infringed the rights guaranteed by subsection 15(1) of the Charter. ...

The Minister also relied on paragraphs 247(2)(b) and (d) in its pleadings to argue that the series of transactions giving rise to the fees would not have been entered into between arm’s length parties and cannot be considered to have been entered into primarily for  bona fide purposes other than to obtain a tax benefit. 11.     ... The Issues [7]              The primary issues in respect to both appeals are the following: (a)     Whether the Minister properly reduced the guarantee fees to nil in each taxation year in determining that the Appellants could not deduct the guarantee fees in the calculation of their respective income in those taxation years; and (b)     Whether the Minister properly applied sections 247(3) and (4) of the Act in assessing the Appellants with the transfer pricing penalties. [8]              In respect to the guarantee fees in both appeals, the Respondent lists five separate sub issues: (a)        whether the Guarantee Fees were incurred by the Appellant for the purpose of earning or producing income from its business; (b)        whether the terms or conditions, including the Guarantee Fees, made or imposed in respect of the guarantees differed from those that would have been made between persons dealing at arm’s length; (c)        whether the terms or conditions, including the Guarantee Fees, made or imposed in respect of the Arrangements differed from those that would have been made between persons dealing at arm’s length; (d)       whether the guarantees would have been entered into between persons dealing at arm’s length and can reasonably be considered not to have been entered into primarily for bona fide purposes other than to obtain a tax benefit; (e)        whether the arrangements would have been entered into between persons dealing at arm’s length and can reasonably be considered not to have been entered into primarily for bona fide purposes other than to obtain a tax benefit; … (Reply to the Notice of Appeal in Conoco, para 9) These are the same sub issues set out at paragraph 11 of the Further Amended Reply to the Appellant’s Notice of Appeal in Burlington. [9]              Since relevancy of a question posed in discovery is determined by reference to the pleadings, the basis of the reassessments in each appeal are worth noting. ... Questions Relating to Burlington’s Credit Rating Under the “Yield Approach”: Re: Questions 486, 487, 488, 2492, 2493, 2494, 2495, 2621, 2624, 2625, 2638, 2639, 2644, 2645, 2646, 2647, 2648, 2649, 2650, 2780, 2781, 2782 The Appellant’s Position [36]         The decision of this Court in General Electric, which was upheld by the Federal Court of Appeal, considered and applied the yield approach in respect to the arm’s length transfer price for a financial guarantee under paragraphs 247(2)(a) and (c). ...

The Society further asserts that the “inconclusive” test results could not reasonably form the basis for Environment Canada’s conclusion, reflected in the Decision Record, that the anti-fouling paint on the ship’s hull was considered to be non-active.   ... These determinations were consistent with the Clean-up Standard, which states: “Coatings applied more than twelve years in the past will be considered to be non-active.” ... Costs [190]        The Society submitted that it should be awarded costs even if it was not successful on this Application. [191]        I disagree. [192]        The fact that the Society raised issues of public interest in this proceeding is only one factor to be considered in awarding costs. ...

Obviously in this case where the Legislature dealt with the property of religious societies and charitable societies in separate exemptions it considered them to be distinct—As gathered from the words used, the intention of the Legislature should be construed to be the subsidization of charitable societies carrying on business. ... The principle applicable is, in my opinion, that stated at p. 176 of the 9th Edition of Maxwell, as follows: Where a general intention is expressed, and also a particular intention which is incompatible with the general one, the particular intention is considered an exception to the general one. ... The particular was to be considered as excepted out of the general provision. ...

The test must be considered in relation to each of the predecessor corporations. [19]          The exception requires that one perform the following hypothetical exercise. ... Application of subsection (2) (4) Subsection (2) applies to a transaction only if it may reasonably be considered that the transaction (a) would, if this Act were read without reference to this section, result directly or indirectly in a misuse of the provisions of. . . ... Avoidance transaction: any transaction, or transaction that is part of a series of transactions, which would result 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. [114]      This can be summarized as follows: If a transaction (or a series of transactions) 1.       ...

It was offered to me to redeem the shares, I considered that, and I felt that it was very appropriate to do that. ... Initially, he considered only a family trust but that evolved into a spouse trust and a family trust. ... The Queen, 2009 TCC 465 (“ Antle ”), Miller J. considered whether a Barbados trust was validly constituted and whether it was a sham. ...

Glatt contends that any delay cannot be considered undue or unreasonable in the circumstances, because he has maintained an intention to challenge the Minister’s decision to refuse to pay interest at all material times. ... The Respondent contends that the distinction is intentional in that “Parliament has considered these provisions at the same time twice” (Memorandum at para 71). [64]   Thus, in turning its mind to both subsection 163(2) and section 163.2, the Respondent submits that Parliament made a conscious decision to explicitly legislate that the penalties levied under subsection163(2) are in respect of a taxation year.   ... It means the assessment must on its face be made for a taxation year. [98]   I have considered the Respondent’s comprehensive submissions, as summarized above, as to why the Act’s planner penalty cannot be interpreted to be associated with a taxation year.   ...

Lerat’s criminal record check was not raised in the Notice, the tribunal improperly considered it and acted outside its jurisdiction in doing so. [97]   The Respondent continues to rely on Baker in support of her view that it was open to the Appeal Tribunal to consider all aspects of the appeal lying within its jurisdiction. ... At the second stage, actual testimony is heard and assessed. [100]     As to Cowessess, there this Court held that a candidate’s eligibility relating to a criminal record check was not raised as a ground of appeal and should not have been considered by the tribunal as this was outside its jurisdiction.   ... The PBCN has made lengthy submissions on costs which I have reviewed and considered. ...

N-5 permitting federal offences to be prosecuted within the military justice system were considered. ... The Supreme Court considered the constitutionality of those circumstances in B010. ... For example, new evidence may substantiate an allegation of risk that was not previously considered. ...

Cameron stated that the TMTs were built to meet the demand for oil processing services. [11] [18]   On February 11, 2014, while Stark’s Notice of Objection was being considered by the CRA’s Appeals Division, Stark’s then counsel sent a letter [12] to the appeals officer who was considering the objection. ... Moreover, economic reality is such that the decision makers and actors who form the intention preceding a decision must deal with changing or constantly evolving realties dictated by the speed of technological developments and by the modern economy. [93] [76]   Justice Tardif also considered the meaning of the word “primarily,” as used in the phrase “to be used by him [i.e., the taxpayer] in Canada primarily for the purpose of.” ... At the hearing, counsel for the Crown stated that the CRA and she did not really see the available-for-use question as the primary issue. [110] When I raised the question during the hearing, counsel for Stark stated that it was the first time that it had been raised or considered by either side. [111] [93]   I have considered the dates stated in the respective income tax returns, as tabulated in paragraph 10 above, indicating when the various components of the Property became available for use, and I have also noted the testimony of Mr.  ...