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Thus at the end of the day all of the facts must be considered and all of the relevant criteria or tests enunciated in the case law must be applied. [30] The expression "at arm's length" was considered by Bonner, T.C.J. in William J. ... The criteria enunciated in IT-419 have also been the criteria consistently considered by the courts. ... (supra) the Federal Court of Appeal laid out certain matters which should be considered by this Court when hearing these appeals. ...

In summary, the economic substance of the Key Transactions cannot be considered in the abstract. [58]          More importantly, for the reasons that follow, I am of the view that both the creditor’s and debtor’s perspectives must be considered, contrary to the position advanced by the Appellant. ... If, as suggested by the Appellant, subsection 16(1) of the ITA was intended to apply differently when considered from the perspective of the creditor and debtor, subsection 12(9) of the ITA would, to a large extent, be unnecessary. ... This in my view serves as further confirmation that Parliament intended that the deeming rule in subsection 16(1) of the ITA apply symmetrically to both parties. [99]          I have carefully considered the other cases cited by both parties. ...

Associated corporations are considered to be a single economic entit y and must share the small business deduction. [31]   Consequently, the ownership of shares is determinative for establishing whether corporations are associated. ... Therefore, a trust is not only an individual but also a “person”, for all purposes of the ITA. [7] [40]   For the purposes of subsection 256(1) of the ITA, the trust, as a person, is considered to be the owner of the shares of the capital stock of a corporation held by the trust. ... In order to avoid the duplication of tax benefits provided to more than one corporation within a group of controlled businesses, the rules for associated corporations require such a group of corporations to share the annual ceiling (of $200,000 in 1988 and of $500,000 since 2009) since they can be considered a single economic entity. [48]   Therefore, corporations controlled by the same person or the same group of persons are considered to form a single economic entity and are therefore associated within the meaning of the ITA. ...

Tiberini, that price was unreasonable and another plan had to be considered. ... I   cannot find any indication that these payments were considered in his analysis under the DCA. ... Galluzzo, it is typical to take into account a servicing contingency allowance and that a rate of 10% is considered reasonable in the development industry. ...

Cavazzi considered comparable, and that fact was born out by the other experts. ... Most weight must be placed on Sale #5 with Sales #6 and #7 considered in a supportive context. ... However, the long term potential for an alternate use is considered favourable. ...

In addition to this the lessee pays for what are considered as perishable items which include, ties, grading, gravel as Well as the work done for installation. ... 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. ...

Weatherby considered that these two tracts of land had a per acre similar value. ... Weatherby's report was considered by him to be the upper limit of value benchmark. ... The sales that the latter considered extended over a ten-year period, from 1965 to 1976. ...

Therefore, she considered it necessary to determine which of the three elements, if any, fell within the statutory definition of “financial service”. ... One factor to be considered is whether or not the alleged separate supply can be realistically omitted from the overall supply.” ... For purposes of the ETA, “gift certificate” includes a gift card provided the gift card meets all the conditions to be considered a gift certificate. ...

An accused’s youthfulness should be considered in assessing the second branch of the test. ... While stays below the ceiling may be “rare” when considered against the entire body of applications for a stay under the ceiling, they may be less “rare” when considered against the smaller body of youth applications for a stay under the ceiling. ... This is unsurprising: no one raised it, no one argued it, and no one considered it. ...

  [59]          The Appellant submitted that the fact that information was received on the tax savings resulting from the reorganization must be considered in the context of all the evidence and does not prove the sale was tax motivated. ... R., [15] Rothstein J. said:   The words "may reasonably be considered to have been undertaken or arranged" in subsection 245(3) indicate that the primary purpose test is an objective one. ...      [93]          It does not appear that any less costly alternative to restructuring was considered in order to achieve the stated purposes, either. ...