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In both Courts the question of law considered was whether the Tariff Board erred in holding that the product known under the trade mark "Clorox" imported into Canada was properly classifiable for tariff purposes under Tariff Item 219 a. ... They also argued that the principal and chief use of the product should be considered in determining whether the product could qualify as a preparation for disinfecting under Tariff Item 219 a and that, as the principal use of Clorox was for bleaching and not for disinfecting, it did not so qualify. ... [Page 173] Prior to the hearing by the Tariff Board of Appeal No. 398, the Board had considered, in Appeal No. 363, whether "Clorox" was properly classified under Tariff Item 219 a and had expressed the opinion that it was not. ...

Those allowances are not considered as income pursuant to subparagraph 6(1)(b)(vii.1) of the Act and therefore do not fall under paragraph 3(1)(d) of the Regulation. [7]                 The Tax Court Judge disposed of the case by relying exclusively on subparagraph 6(1)(b)(x). ... At first glance, the amount paid in this case seems excessive. [28]            Moreover, the applicant's policy includes specific features indicating that neither the applicant nor the union considered the requirements under subparagraph 6(1)(b)(vii.1) during their negotiations that lead to the policy's adoption. ... Variations of this kind are found in the first four categories which comprise the majority of the employees. [30]            Those variations highlight the questionable logic behind the applicant's policy when the matter is considered from an income tax point of view. ...

Santos testified that he (and thus TBT) considered all of the drivers to be self-employed. ... The judge considered the two groups separately. I see no error in that approach, and I will do the same.   ...   [31]            From paragraph 49 of the judge’s reasons, it appears that he considered any driver who had signed one of the 43 agreements in the record to be an “incorporated driver”. ...

If the ITC is claimed, it becomes an amount that has been considered in the assessment for the taxation year. ...   [21]     The Respondent’s position amounts to asserting that a taxpayer may have to pay back in a subsequent year an ITC that he or she claimed as a deduction from tax payable for a year and that was considered in the assessment for that year ... These are not elements that were considered in the assessment for a given year ...

  [14]            The Judge then considered the Service Workers’ chance of profit.  ...     [19]            In my analysis, the simplicity of the task can have no bearing on control and should not be considered in determining whether a degree of subordination exists.   ... As the parties considered that they were engaged in an independent contractor relationship and as they acted in a manner that was consistent with this relationship, I do not believe that it was open to the Tax Court Judge to disregard their understanding ...

He does not say whether he declined to deal with it because he considered it unnecessary to do so, or because it had not been raised in the pleadings. [32]            There are circumstances in which a new argument may be raised for the first time in this Court. ... Counsel for the Minister explained at the hearing of this appeal that, to her knowledge, they had not been considered. ... Having reviewed those submissions and having considered the history of these proceedings, I have concluded that the Court should not consider this new issue. ...

In consequence, expenses incurred to maintain or vary that right were deductible. [11]            He noted that while expenses incurred to establish a right or property interest would, under established tax principles, be considered to be on account of capital, they had nevertheless also been considered to be on account of income. ... However, he considered himself bound by Nadeau and confirmed the assessment. [16]            Given the likelihood of an appeal, the judge reviewed the evidence of two expert witnesses called on behalf of the appellant. ... Counsel advised that she personally considered this course of action unwise. ...

Consequently, the letters provided by the applicant should have been excluded from the Court’s record, and therefore they shall not be considered by this Court. [5]                For the reasons that follow, this application is dismissed. ... Consequently, the customs officers proceeded to the seizure of the clothes and the NEXUS cards of both the applicant and his partner, who was considered as co-offender. ... The delegate then considered that the amount requested by the customs officers was reasonable and he chose to uphold the forfeiture of such amount, as it represents 50% of the value of the goods seized. ...

Risk and Adverse Country Conditions [19]            The Minister's representative considered letters from various physicians regarding Mr.  ... He considered it in their best interests to remain with their parents. ... In my view, this is not a proper question for certification because I do not see it as dispositive but rather one of many factors considered. ...

Savage’s testimony he considered the move in 2010 and the loss of Maverick created a virtual recommencement of the operation, an operation which he maintained, like the horse business, could take years to establish. ... Thus, where the nature of a taxpayer’s venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act. 53.       ... We would also emphasize that although the reasonable expectation of profit is a factor to be considered at this stage, it is not the only factor, nor is it conclusive.  ...