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Where a place of business which was, at the outset, designed for a short temporary purpose only, is maintained for such a period that it cannot be considered as a temporary one, it becomes a fixed place of business and thus- retrospectively- a permanent establishment. [16]      These commentaries indicate that an enterprise has a "permanent establishment" where it has a "fixed place of business," an identifiable location with a certain degree of permanence in which the business of the enterprise is being carried on. ... It was considered irrelevant that the taxpayer had no right to exclusive use of the particular location. ...

This is not just lawyers, or accountants who are considered as professional for income tax purposes. ... But, if I can persuade you that in point of fact it is worthy of being considered professional for tax purposes, then under generally accepted accounting principles any professional, myself as a lawyer, are permitted to have my income approached on an accrual, not on a cash basis. ...

Salcer and the Canucks, signed in the Appellant's presence states: "... such amount being paid on player's behalf"; (vii) The fact that a 1996 T4 was issued to the Appellant supports the position that the Canucks considered that the Appellant was receiving a benefit from Mr. ... The Court can reject evidence based on the credibility of the witness. [16] Having found that the Appellant is required to include the benefit of his agent's fees in his 1996 income, I will deal with the question of whether all of the amount is to be considered a benefit. ...

While all of the above factors have been considered by the courts, it is the last one, the question of motive or intention which has been most developed. ... I have carefully considered the arguments put forward by the plaintiff and the testimony of Mr. ...

The word “supply” is defined as the provision of property or a service in any manner whatever (subsection 123(1) of the Excise Tax Act). [3]                A number of provisions in the Excise Tax Act deal with the question of when a supply is to be considered as having been made in Canada.  ... Those submissions have been considered. [24]            In my view, the two versions do not differ in meaning. ...

It does not say that the parent will be considered for tax purposes to be in the same situation as the subsidiary was with regard to the property. ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

In the case of a conditional sale or a commercial pledge, the purchaser would be considered by the financial institution to be the owner. ... This interpretation bulletin provides that in some circumstances a leasing agreement may be considered to be a purchase contract. ...

Addy, J, in his considered judgment, elaborates on the subject of “interest” and “guarantee” and the nature of a payment made by a guarantor to a creditor when the principal debtor is in default. ... Brebner [1967] 1 All E.R. 779 by Lord Upjohn at page 784, as follows: “My Lords, I would conclude my judgment by saying only that, when the question of carrying out a genuine commercial transaction, as this was, is considered, the fact that there are two ways of carrying it out — one by paying the maximum amount of tax, the other by paying no, or much less, tax — it would be quite wrong as a necessary consequence to draw the inference that in adopting the latter course one of the main objects is for the purposes of the section, avoidance of tax. ...

. […]   [7]               Of particular importance to the present case is the Court’s caution in the second half of paragraph 55 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. ... It is against this factual backdrop that the Appellant’s conduct in the face of losses must be considered. ...

Over the luncheon adjournment counsel for the Crown considered his position. ... The Queen, supra, the Supreme Court of Canada considered the admissibility of excerpts from original tape recordings. ...