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The appellants argue that in coming to this conclusion, the TCC judge neglected to consider the risk incurred while they held their options. [3]                For the reasons presented below, I am of the opinion that the TCC judge should have considered this risk and, if she had, would have concluded differently. ... DECISION OF THE TAX COURT OF CANADA JUDGE [11]            The TCC judge first considered the conditions precedent for the deductions claimed. ... This period must also be considered in order to determine whether the appellants meet Parliament’s requirements in this regard. [47]            Each of paragraphs 110(1)(d) and 110(1)(d.1) of the ITA give access to the 50% deduction, but through different mechanisms. ...

In the early 1990s, Alcan considered merging with Pechiney and Alusuisse Lonza Group Ltd. ... In 2000, Alcan successfully merged with Algroup but its plans with respect to Pechiney did not materialize. [8]   In 2002, Alcan again considered the possibility of a transaction with Pechiney. ... They prepared financial and valuation opinions as well as industry, market and price analyses with respect to various opportunities and considered a variety of possible financial arrangements regarding Pechiney. ...

She considered whether or not the silviculture costs were a replacement for the stumpage charge. ... He also considered the annual reports of 49 companies and included that information in the study. ... The type of expenses in issue here have never been considered by any other Court. ...

The relief sought was considered to include declarations that in law the debt affirmed by the reassessments had been extinguished, a form of relief not within the scope of an appeal against under the Income Tax Act. ... I do not find that the facts established create any duty that could be considered a fiduciary duty owed by Revenue Canada to Royalty or to the plaintiff. ... Thus, damages said to arise from failure of Revenue Canada, through its officers, to exercise a duty owed, as trustee or as fiduciary, to the plaintiff are not considered further. ...

He also adjusted the actual expense figures of the appellants operation in the years in question to what he considered to be the typical industry average at that time. ... He considered the 80 acres to be undeveloped land. On his visit to the farm he noticed approximately 40 head of cattle, 28 cows and 12 calves. ... Further, the interest factor is a significant one that must be considered and it was not considered in this case. ...

The appellant was entitled to no notional credit since the sale was in fact an accommodation sale which the auditor considered as such. ... This is due to the fact that, in the working paper, we considered the agreements in issue as accommodation agreements. ... Other, Non-Taxable Deposits The amount of the other, non-taxable deposits considered by the auditor is $71,304.80. ...

In my view, this tax advantage should not be considered in determining whether Dr. ... I believe Judge Brulé rightly considered the costs relating to the acquisition of property as irrelevant to the determination of its fair market value. However, nowhere did he state that the purchase price paid by the taxpayer should not be considered in determining fair market value. ...

She answered that, if one referred to the letter from the department dated February 8, 1990, it was more because this question had not been considered important. ... To the question as to whether the appellant had considered the tax consequences at the time this document was prepared, Mr. ... The substance of the transactions, it was submitted, was considered only in cases of tax avoidance. ...

The definition of “Court file” in rule 2 makes no such distinction; therefore, the annex must be considered part of the Court file. ... Given the large number of documents sought by the appellant in his request for transmission under rule 317, it was foreseeable that some of those documents might contain information that he considered confidential. ... Rather than only including the documents considered by the Minister in making his decision, Mr. ...

If the individual parts are so intertwined or interconnected to the overall arrangement that they cannot be realistically separated, then they will be considered to be part of a single whole rather than regarded as separate and distinct parts or entities. [15] [21] In Hurd Dentistry, one of the issues considered by Justice Campbell was whether Dr. ... McCarty, [19] which considered the question of whether the transfer of dentures and other prosthetic devices from a dentist to his patients constituted a sale for the purposes of the Alabama Sales Tax Act (the “ASTA”), or was incidental to the professional treatment rendered by the dentist. ... In deciding that issue, Justice Bédard considered two questions: a) Was a filling or crown provided by Dr. ...