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Instead Collier J. evaluates each type of interest income on the basis of what it considered “logging operations… and … processing…and sale…” to entail, without any analysis.  ...   [63]          MacKay J. considered what was meant by “income … from production of metals…”, and determined that production must by necessity include sales of metals because without sales, no income would be produced. ...   [91]          Second, capital gains cannot be considered logging income as suggested by the Intervenor.  ...

The result of all this was that it was alleged that a bare trust existed in favour of the appellant and that the property involved should be considered as his principal residence. ... Furthermore, at page 8:6: In other words, until we complete this process, where property is transferred to a bare trust as described earlier, for all income tax purposes the settlor will be considered the owner of the property. ... He may have avoided the element of tax had he bought and sold the property in his own name when it would have been considered as his principal residence. ...

In any event, I do not find that these payments can be considered as “a grant, subsidy or other assistance”. ... In each case the true character of the subsidy must be ascertained and in so doing the purpose for which it was granted may properly be considered. ... Defendant cannot seriously maintain its first contention that both the amounts paid and reimbursements received by plaintiff should be considered as on income account. ...

The basic submission made on behalf of the plaintiff company to Revenue Canada was that "the company's accountants have taken the position that the proceeds of the redemption can ’..' reasonably be considered to be attributed to... income earned or realized by any corporation after 1971... and are therefore excluded from the provisions of section 55". ... Newton of this risk, and that while the “all or nothing" treatment of safe income was considered to be a possibility under the Act, the plaintiffs were advised they would be able to negotiate out of a complete disallowance by Revenue Canada of the declared safe income. ... In my opinion, until, at least to November, 1981, this was not even an issue which was being considered by the tax community. ...

However, other types of situations were also covered, as indicated by the following paragraph on page 140 of those notes: New subsection 245(1.1) is also aimed at those cases where an individual entitled to receive ordinary income rearranges his affairs through a series of related transactions, the purpose of which is to convert ordinary income that may reasonably be considered to have accrued up to the time the series begins into an exempt capital gain. ... Consequently, as a general rule, a dividend payment cannot reasonably be considered a benefit diverted from a taxpayer to a third party within the contemplation of s. 56 (2). ... That cannot legitimately be considered as within the parameters of the legislative intent of s. 56(2). ...

Forsyth considered whether the individual was eligible for a capital gains exemption. ... Forsyth, considered that lots devised to Mr. Pedwell’s parents and brother and Mrs. ... Also Fleury J. considered the individual devisees by Mrs. Peacock’s will to be the owners of the Property lots. ...

(denied)   (hh)      The promotional agents had no sales quota to meet, but they were dismissed if the Appellant considered their sales insufficient. ... (admitted)   (eee)    The representatives had no sales quotas to meet but were dismissed if the Appellant considered their sales insufficient. ... It must also be examined and assessed having regard to a whole series of factual indicia that will also be considered. ...

This was a carefully considered decision taken after he and his wife had researched the matter. ... In counsel's view, that is too many years for those losses to be able to be considered as start-up costs. ... 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. ...

Therefore, the elements of control in this case cannot reasonably be considered to be inconsistent with the parties' understanding that the dancers were independent contractors.   67. The same can be said of all of the factors, considered in their entirety, in the context of the nature of the activities of the RWB and the work of the dancers engaged by the RWB. ... It seems to me that in relation to this the tax returns for Wayne Scholz would have either confirmed Wayne Scholz’s statements that he always considered himself to be an employee and that he reported his income as such or they would have contradicted these statements. ...

It was made clear in that agreement (paragraph 16 m) that V1 Labs Inc. was acting as an independent contractor and that its personnel would not be considered employees or agents of NNS. ... The appellant ultimately advised him that the missing remuneration on the T4 had to be considered remuneration for services provided as contractor. ...   [27]          The common intention of the parties may also be considered as determining the existence of a contractual relationship. ...