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Subsection 195(2) of the Act will be considered, in conjunction with other pertinent matters, after consideration of the question of this Court's jurisdiction to adjudicate on the applicant’s motion for relief pursuant to section 18 of the Federal Court Act. ... The Danielson case relates to delay in collection whereby “an amount assessed in respect of a taxpayer" was reasonably considered to be jeopard- ized, pursuant to section 225.2 of the Act. ...

The wording of paragraph 12(1)(x), as it read in the appellant's 1987 taxation year was as follows: (x) any amount (other than a prescribed amount) received by the taxpayer in the year, in the course of earning income from a business or property, from (i) a person who pays the amount (in this paragraph referred to as "the payor") in the course of earning income from a business or property or in order to achieve a benefit or advantage for himself or for persons with whom he does not deal at arm's length, or (ii) a government, municipality or other public authority where the amount can reasonably be considered to have been received (iii) as an inducement, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement, or (iv) as a reimbursement, contribution, allowance or as assistance, whether as a rant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of the cost of property or in respect of an expense to the extent that the amount (v) was not otherwise included in computing the taxpayer's income for the year Or a preceding taxation year, (vi) except as provided by subsection 127(11.1), does not reduce, for the purposes of this Act, the cost or capital cost of the property or the amount of the expense, as the case may be, (vii) does not reduce, pursuant to subsection 13(7.4) or paragraph 53(2)(s), the cost or capital cost of the property, as the case may be, or (viii) may not reasonably be considered to be a payment made in respect of the acquisition by the payor or the public authority of an interest in the taxpayer, his business or his property. ...

According to the evidence, the directors of Hall River considered the negotiation of an adequate price for the sale of energy to be a sine qua non if the project being planned by the manager of Arnaud Properties and Hall River in 1987 and 1988 were to be profitable. ... Hall River, therefore, meets the requirement of subsection 110.6(1) of the Act, both in terms of "active business" and in terms of the relevant period, namely "throughout that part of the 24 months immediately preceding the determination time while it was owned by the individual". [66]            To require the existence of an agreement on the sale of electricity before Hall River may be considered to be "carrying on business" is to add an element not found in the legislation. ...

The question has usually been considered in connection with conveyances and leases and the rule against perpetuities, and it has been held that the option is too remote if it can be exercised beyond the perpetuity period. ... The question as to whether a right of first refusal constituted an interest in land was considered by the English Court of Appeal in Manchester Ship Canal Co. v. ...

Gasparotto had to authenticate the form with his signature in order for it to be considered valid for tax filing purposes. ... From the employer’s policy, I can infer that if there was no reimbursement for the trip to Las Vegas, the trip was not required or it was not considered a reasonable expense by Allstream. ...

The appellant seems to have thought that the amount of $34,283 claimed was excessive and so he brought $15,000 into income to offset what he considered to be an excessive claim. ... Robson's behaviour I considered doing what I did in Merchant and awarding costs against him. ...

A simple example is a supply of food and drink, which may be considered a health care service that is medically necessary. [62]         In the case of The Harrison, it makes sense in my view to look at the nature of the care services provided and determine the extent to which they address medical concerns. [63]         The process of health care that is provided to residents at The Harrison is intensive care throughout the day and night to best maintain the health of individuals who are nearing the end of their lives and who are generally in poor medical condition. ... However, it can be argued that maintaining life support has a “good effect on the body”, in the sense of keeping it alive. [87]         The context in which the term “ therapeutic ” is used in the legislation must also be considered. ...

They cannot now, after the close of the evidence, argue it to support their appeals. [16]          Counsel for the Appellants has argued that because the Canada Revenue Agency (“CRA”) considered subsection 90(1) of the Indian Act at the objection stage of these appeals, the Respondent is not prejudiced. ... Canada at paragraph 9:   We should indicate that the concept of "commercial mainstream" is not a test for determining whether property is situated on a reserve; it is merely an aid to be used in evaluating the various factors being considered. ...

An “offer” that the other party to the litigation withdraw in order to avoid a threat of enhanced costs cannot, in these circumstances, be considered to be an “offer of settlement” ...   [58]    Further, and more importantly, my caveat “in these circumstances”, is meant to underline that even if the said correspondence might otherwise be considered to be an offer of settlement, which is dubious, [2] it was not open here to the Respondent to accept it as such ...

In McFadyen, the Court said:   103      I have concluded that the Appellant's ties with Canada during the three-year period were significant.   104      In my view of the evidence, the Appellant can be considered to have accompanied his spouse on a temporary, overseas posting. ... In that, he was not atypical of his contemporaries and the relevant factors must be considered in that context. ...