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There have been a number of cases at law that considered the factual test of arm's length. ... Deydey also referred to the Pender decision (para. 4.02(2)) at 359: It is, in my view, a fair inference from the foregoing that in the dealings between Sung and Pender Enterprises Ltd., the parties were not acting independently but as highly interdependent parties and Sung, at the time of the transaction and throughout the period under review, was in a constant position of advantage or interest with regard to the appellant corporation to a point where in fact the parties involved here cannot be considered as dealing at arm's length. ...

Fisher — but he considered these others to be “rental” propositions. His original business, from which he retired, had been dealing in paintings, not in real estate. ... M.N.R., [1977] C.T.C. 2311 at 2321; 77 D.T.C. 208 at 215: In my opinion, to determine a question of the kind posed at this hearing, particularly dealing with the purchase and sale of land and considered against the background just described, requires the following: (a) an examination of the appellants’ personal and business circumstances at the time of acquisition, as such circumstances conflicted with, or complemented the probable fulfilment of their stated intention; (b) a review of the efforts made and the progress demonstrated toward such stated intention as an objective; (c) a critical consideration of the reasons advanced for the eventual abandonment or the frustration of the stated intention. ...

The relevant statutory provisions required to be considered in the resolution of that issue are paragraphs 2(1)(a) and (b) and subparagraph 27(1)(a)(i) of the Excise Tax Act in their relationship with sections 178 and 179 of the Bank Act. ... In short, the bank is considered to be the owner of the goods assigned to it under s. 178. ...

Fisher stated at 17 (D.T.C. 193): For the purposes of the Income Tax Act, therefore, a bad debt may be designated as the whole or a portion of a debt which the creditor, after having personally considered the relevant factors mentioned above in so far as they are applicable to each particular debt, honestly and reasonably determines to be uncollectable at the end of the fiscal year when the determination is required to be made, notwithstanding that subsequent events may transpire under which the debt, or any portion of it, may in fact be collected. ... In view of the foregoing it is not necessary to deal with the respondent's further contention that a debt is to be considered bad for the purposes of section 50 only when the whole amount is uncollectable. ...

Other passages in his judgment make it clear that he considered forfeiture to be a penalty arising out of the commission of an offence. ... Therefore the exhaustive and considered response which the issue deserves was not available to me. ...

Desforges saw no need to send this notice to customs brokers or forwarding agents and even considered that it might affect the success of his investigation if he did so. ... Considered after the events of April 11, 1980, all these facts may throw a new light on the matter and suggest that it should have been foreseen. ...

Boilard stated in his testimony that in order to determine the increase in value of plaintiff’s land in particular, he considered sales 1, 4 and 7 of his report. ... Gaétan Ménard, plaintiff's second witness testified that to his personal knowledge sales 12 and 14 of the plaintiff’s expert's report cannot be considered as true value of land because he personally saw trucks, over a period of two weeks deliver earth to fill the land which was next to subject land, thus inferring a cheaper price for the land. ...

These two sites were considered by him to be reasonably comparable. Both sites were intended for industrial development, yet site “B" sold in March of 1977 for $4,000 per acre, while site "A" was sold a year and a half later in October of 1978 for $2,750 per acre; that is $1,250 per acre less. ... He said: Indicator Number 5 is considered as the best comparable. This site was originally part of the subject property. ...

The signal case to be considered for that aspect of the matter is indeed Graham (supra). ... 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. ...

The appellants were aware of this provision and according to Hogan “considered this a personal covenant? ... In such circumstances, it is considered that the right to pursue a deficiency judgement would be precluded regardless of the amount of consideration for the conveyance to the mortgagee. ...