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Fluxgold was effected pursuant to a court order and therefore exempt under subsection 160(4) of the Act; in the alternative, that the payment of funds should not be considered “a transfer" within the meaning of section 160. ... This, as we know, is an irrebuttable presumption and all transfers of property between husband and wife are considered to be "not at arm's length". ...

Poulin had “knowingly" participated in the filing of a tax return which on the surface he should have known might have included the amounts at issue, if he considered them income. ... I would just note for the record that the assertion of counsel that the amount for 1977 he considered for assessment under subsection 15(2) of the Act, rather than under subsection 15(1) of the Act are rejected for essentially the same reasons as those provided herein for the years 1976 and 1979. ...

In the absence of a better definition, a transaction at arm’s length could be considered to be a transaction between persons between whom there are no bonds of dependence, control or influence, in the sense that neither of the two co-contracting parties has available any moral or psychological leverage sufficient to diminish or possibly influence the free decision-making of the other. ... Furthermore, the plaintiff's evidence is that no other possible investments of the R.R.S.P. funds were considered. ...

  [30]     I have also considered whether, regardless of TELUS’ intent, the actual business use of the vehicle by Mr. ... Alloway admitted he considered the parking pass had enabled him to work overtime and to receive better raises and achieve promotion within Telus. ...

The School Act provides that the annual two-day professional development seminar known as Teachers’ Convention are considered “teaching days”. 5. ... In making the frequency argument, the Minister advances the proposition that there is a line to be drawn respecting the degree of regularity with which an event occurs before it can be considered to “or- «dinarily" occur. ...

The Supreme Court of Canada considered the question in The Queen v. The J.B. ... That section was considered in three decisions of the Alberta Court of Appeal: — Morrison, Trustee of Estate of Lamarre v. ...

  (17.2)               For the purposes of subsections (1.11) and (17), gross revenue derived in a taxation year from (a)        the right of a person or partnership, other than the owner of a property, to use or occupy the property or a part thereof, and (b)        services offered to a person or partnership that are ancillary to the use or occupation by the person or partnership of the property or the part thereof shall be considered to be rent derived in the year from the property ... Revenue derived from the right of a person or partnership (except the owner) to use or occupy the property, and revenue from services offered that are ancillary to such use or occupation, are considered to be rent. ...

Neither the acknowledgment of debt nor the accounting changes could alter that fact. 3.03.4 In those cases, the points at issue were whether or not a bona fide receivable (1), a promise to repay $50,000 (2), the granting of a mortgage (3), a debt due by the company to the appellant, etc. can be considered as the repayment of the loan made by a company to the taxpayer. ... In my opinion, the letter issued by the appellant's father in November 1984 cannot be considered as having a retroactive effect in the present circumstances. 3.03.8 Concerning the fact that the respondent allowed the notice of objection for the taxation year 1981 and not for 1982, it is the Court's opinion that if it were part of the instant case, that appeal for 1981 would also have been dismissed. ...

It should be noted that section 22 of the Married Women's Property Act then allowed a husband or wife to apply to the court in any question between them “as to the title to or possession or disposition of property" and where such an application was made the judge might make an order “with respect to the property in dispute" which he considered "fair and equitable" including "the transfer from one spouse to the other spouse of any property he may specify". ... While the vesting by court order of a company's property in the hands of the former wife of the principal shareholder would not, perhaps, in a narrow sense of the term, be considered a "transaction" I am satisfied that the term as used in subsection 245(2) is broad enough to cover this situation. ...

Appellants’ counsel also submitted that since neither Burgess or Forward had a history of buying and selling shares, that an isolated share transaction such as this should not be considered as a trading transaction. This point was considered by Mr Justice Pigeon in the Supreme Court case of MNA v Freud, [1969] S.C.R. 75 at 81; [1968] CTC 438 at 442; 68 DTC 5279 at 5282; where he said:... ...