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" This bulletin indicates that if a public purpose is served and that the supplies are solely for accountability, then it will be considered that there is no consideration. ... When The Agreement is considered as a whole, there can be no other conclusion other than Alix is the owner of the infrastructure. ... This TIB instructs that generally a grant, made in the public interest, will not be considered as consideration for a supply. ...

Johnson were not considered or examined. Only the purpose of the expenses claimed was considered. ... Johnson maintained that, as a result of the reversal of the book entries, he never received the benefit of what was owed to him by 1259066 and that, alternatively, if shareholder benefits are considered to have been received, he should not be taxed on the entire amount but only on 50% as his spouse should be taxed on the other 50% ...

., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ... However, share control (or absence of it) is not necessarily conclusive; it is only a factor to be considered in determining the question of arm's length (Robson Leather Co. v. ... The criteria enunciated in IT-419 have also been the criteria consistently considered by the courts. ...

The only item that was not considered in the calculation of the NHR by the Appellant was the Land Value allocated to each Unit depending on its size. [4]            The Minister assessed the Appellant on the basis that the total consideration to be used in computing the rebate should include only those amounts payable by the purchaser to the Appellant for the supply of the building less the costs of servicing, which the Minister re-allocated and regarded as rent for the supply of leased land. [5]            The Appellant relied on two witnesses: Alfred Artinger, a professional engineer who was engaged by the Appellant as manager of land development, and Ronald James Moore, a chartered accountant who acted as chief financial officer for the Appellant. ... Counsel argued that the Minister simply considered what the value was, whether it was reasonable and how it should be allocated, based on the appraisals of Mr. ... More specifically it states that these improvements are to be considered fixtures to and upon the land. ...

Since leads were handed out following the Friday meeting, Burbank considered attendance to be mandatory. ... Burbank stated he always considered policyholders to be the clients of American and- once an application had been approved- all subsequent administration relating to the policy was undertaken by the appellant. ... He considered attendance at the Friday sales meetings to have been mandatory but was not present for at least two of them although he provided an excuse on each occasion for his absence. ...

Interest is considered as being rent on money. [40]          What of the penalties assessed under subsection 163(2) of the Act? ... [44]          To date, this Court has not in actual fact considered the question whether subsection 163(2) must be interpreted as providing for a maximum penalty. ... One must also take into account the rules of statutory construction, which require, in particular, that the purpose of a provision be considered and that penal-type statutes be interpreted narrowly. [52]          It must be observed that paragraphs 163(2)(c) and (c.1) of the Act are provisions much more penal than regulatory in nature by virtue of their requirement of wrongful intent or gross negligence and that the purpose of those provisions is to punish. ...

It is against this background that their respective provisions must be considered. ... These documents are considered below.   [25]          First, in a director’s resolution dated December 20, 1994 [17] (approximately a year before the marriage breakdown), Canril Investments authorized the pledging of an Alex Colville painting, part of the collection that would later be known as the Artwork, to the Canada Revenue Agency to secure the Appellant’s outstanding tax debt. ... Considered in light of Fasken Estate, the evidence does not support the conclusion that the Minutes of Settlement divested Canril Investments of its interest in the Artwork or caused it to pass to the Appellant’s Former Spouse. ...

"     De facto director   [58]          Even if a person has tendered a statutory resignation in proper form, the fact that the person continues to act as a director prevents him from availing himself of subsection 323(5) because he can be considered a de facto director in such a case. ... As the name suggests, a de facto director will be considered a director where,   in effect, he usurps the position by engaging in acts that are normally reserved for directors, such as participating in meetings of the board of directors, signing resolutions of the board, making or taking part in management or disposition decisions, giving instructions on behalf of the company, holding himself out to third parties as a director, etc....  ...   A director who resigns, but in fact continues to act, and hold himself out to third parties, as a director of the company, risks being considered a de facto director despite that resignation, and, as such, remaining subject to the responsibilities that the law imposes on directors.   ...

Livingston, 2008 DTC 6233, at paragraphs 9 and 17:   [9]  The Tax Court Judge determined that in order for subsection 160(1) of the Act to apply, the following four criteria must be met:   1)      There must be a transfer of property; 2)      The parties must not be dealing at arm's length; 3)      There must be no consideration or inadequate consideration flowing from the transferee to the transferor (I would note that the trial judge considered the test to be "No consideration or inadequate consideration flowing from the transferor to the transferee " [emphasis added]: this is a mistaken quotation of the test as cited in Raphael v. ... However, I agree with the Respondent’s submissions that payments made in respect to the mortgage or other expenses related to the property after the transfer date cannot be considered valid consideration because the transferor, Mr.  ...   [44]     Neither can the third mortgage advance, the MasterCard payment of $13,250.00, be considered as consideration for Mr.  ...

With respect to the usual factors required to be considered in such cases, counsel submitted there was control and supervision exercised by Twilley who provided major tools and that Pilnasek had no opportunity for profit and little or no real risk of loss and was not required to make any investment nor to manage any aspect of the work performed ... No. 353; 2007 TCC 362, Hershfield J. considered the appeal of a service provider who- as a chartered accountant- had entered into a written contract with the payor in which he agreed to perform auditing and professional services in relation to loans and grants made by said payor and to do so as an independent contractor who would submit invoices based on a stipulated daily rate with a maximum amount during the contract period based on a maximum number of days. ... While the tests considered above were effectively endorsed in that case, they were applied to what was referred to as the central question in making the required determination which was whether the worker was working as a person in business on his own account. ...