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The substantive outcome and the reasons, considered together, must serve the purpose of showing whether the result falls within a range of possible outcomes:   Newfoundland and Labrador Nurses’ Union v. ... In this case, CAVCO followed the process, considered the arguments in response to the advance notice of denial and made a reasonable decision. ... In this case, the evidence shows that CAVCO reviewed the material submitted and that the issue was considered by the CAVCO Compliance Committee, which confirmed the recommendation to exclude the production. ...

Based on my finding on the first issue, this aspect of the Applicant’s claim must still be considered. ... The Applicant argues that these are extraordinary circumstances that were not considered by the CRA in its decision. ... This is consistent with the IC07 Guideline, which provides at paragraphs 35-36, that taxpayers are “generally considered responsible for errors made or delays caused by third parties acting for the taxpayers for income tax matters.” ...

(a) Fraud [15]   In Nicholls v R, [12] Justice Woods considered what is necessary to establish fraud for purposes of Rule 172(2)(a). ... The cases which have considered Rule 59.06 have adopted the definition of fraud set out by the House of Lords in  Derry v. ... Without suggesting that a six-month period is too long, each case must be considered in light of its facts. ...

b) Do the factors that are to be considered in applying that test include what is known as the “integration test”? ... In doing so, Justice Woods considered whether the worker had a chance of profit. ... Barlow was to act at all times in a professional manner, I would not have considered this to be of any significance. ...

However, I would not have considered the fact that the Appellant is a Canadian insurer to be relevant. [78]   There was little evidence on the following points but, had such evidence been provided, I would have considered it relevant: the jurisdiction in which the owners of the fleets were based; the location where regular maintenance on the vehicles was conducted; the jurisdiction in which the drivers were licensed; and the location where the vehicles were kept when not in use. [79]   I may also have considered the reason why the vehicles left Canada. ... While that registration is by no means determinative of the question of whether the risk is ordinarily situated outside Canada, it is a factor that I would have considered. [81]   There was extensive evidence regarding how the Appellant priced its insurance policies. ... To my knowledge, that section has not previously been considered by this Court. ...

EY asked that the request be considered by a different TSO and treated as a fresh request for an impartial review. ... However, there is no indication in the Decisions the Minister considered such an argument. ... The Trusts are not seeking a tax advantage they had not considered at the time. ...

Goodman could not reasonably and properly be considered as revenues and therefore could not be the subject of "matching". ... He also considered if, in computing the appellant's income, whether expensing the entire amounts to the year of payment or whether over the terms of the leases was preferable. The third issue considered was whether TIPs can be considered to be period costs or "running expenses". ...

The proposition that financial difficulties of the taxpayer which forces a sale is a factor to be considered. ... An unsolicited attractive offer is a factor to be considered: S. & S. ... Involvement in real estate through career should be considered: Davidson v. ...

The respondent considered the profit to be an income from business while the appellant argued that it was a capital gain. ... De Champlain stated that he considered the “case” somewhat difficult. ... A first proposal to M.H.T., which was considered unacceptable, may have been made by Mr. ...

Justice Sullivan considered paragraph 126A(1)(e) of the Income Tax Act. ... This amended definition was considered by Mr. Justice Milvain in Re Helman, referred to by Mr. ... Justice Southey considered the words “accounting record of a lawyer", found in the section. ...