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Subsection 220(3) of the ITA was adopted to permit the Minister to authorize an extension of time to make a return. [58] In Bonnybrook, the FCA considered both provisions. ... Rather, the CRA considered that the Applicants had sophisticated taxation advisors and deliberately chose not to make a timely Bill C-43 Election. ... Second, regarding Onex’s argument on their reliance on the CRA’s published guidance, the CRA considered the argument and reasonably rejected it. ...

[28]         The matter of deductibility of interest under subparagraph 20(1)(c)(i) of the Act was considered by the Supreme Court in Shell Canada Ltd. v. ...   [38]         In addition, there is no evidence that the income producing potential of the Torgan shares was ever considered before the transactions took place. ... The determination invokes reasonableness, suggesting that the possibility of different interpretations of the events must be objectively considered.   ...

  [16]          It appears that the CRA considered all the amounts paid to the appellants for their trips on union business within the municipality of Saguenay — that is to say, between Jonquière, Chicoutimi and La Baie — as taxable benefits. ... As far as she is concerned, the fact that the appellants received their full pay means that they cannot be considered volunteers. ... However, the allowances for meals within that metropolitan area were considered taxable. ...

In order to meet this obligation, it was recognized that funds had to be transferred either directly or indirectly out of STAB and into CUDIC to avoid an unnecessary financial burden on the credit unions. [15]            The FI Commission, CUDIC, STAB and a joint committee considered directly transferring funds from STAB to CUDIC. ... Once taxes were taken out of that amount, CUDIC would most probably still find itself below the required 85 basis points, forcing it to assess Spruce and the other credit unions anew. [16]            They also considered, and ultimately elected, to transfer funds indirectly from STAB to CUDIC. ... He reasoned that “[a] proportion is a comparative ratio that is a part considered in comparative relation to a whole” and that “[f]or two things to be in proportion to one another there must be an equality of ratios” (Reasons at paragraph 49). ...

In order to limit any further loss from what he considered to be misappropriation and embezzlement by his nephew, the plaintiff decided to sell the California property. ... There is no dispute that employees of Revenue Canada are considered servants of the Crown for the purposes of the Crown Liability Act. ... For these reasons I also do not see how the garnishment order made pursuant to subsection 224(1) could be considered trespass. ...

If the receipt relates to the loss of an income-producing asset, it will be considered to be a capital receipt; on the other hand, if it is compensation for the loss of income, it will constitute business income... 9. ... To have done so, would probably have discouraged most taxpayers from further litigation over whether such payments were- after such amendment- still capable of being considered non-taxable receipts. ... Ontario (Minister of Transportation and Communications), [1987] 1 S.C.R. 906 considered the matter of the effect of highway construction on a certain strip of land owned by the plaintiffs. ...

This was an error in law, and his conclusion as to the guilt of the appellant has to be considered in the light of that error. ... The third question considered by the Court of Appeal was the professing to find a reasonable doubt based on the P.O.G.N. reports. ... One other problem arises which does not seem to have been considered in the Court of Appeal. ...

Simply put, may they "reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit"? ... For example, transactions that may reasonably be considered to have been undertaken or arranged primarily for family or investment purposes would be immune from the GAAR under s. 245(3). ... In other words, it does not permit a transaction to be considered to be an avoidance transaction because some alternative transaction that might have achieved an equivalent result would have resulted in higher taxes. [23]     This is what I think the Crown is doing here. ...

Basically, since the taxable capital gain is considered non active business income to the company, the gain is taxed at the high rate of taxes. ... The onus was on the appellants to establish that it could be so considered and they have failed to do so. ... He said, when asked whether he had considered “... doing the reassessments in such a way as to put the taxpayers back in the same position they would have been in if they had done a liquidation”: I did give consideration to it. ...

It is against this larger background that the $6-million loss must be considered. ... His answer also indicates that in taking such counsel, the Appellant had considered, at least to some extent, the partnership’s business viability and its purchase price. ... Further, the nature of the business aspect of the transaction must be carefully considered. ...