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Previous situations where these difficulties and challenges arose were considered in S.E.R. ... Otte, OAC and the CRA all considered Mr. Otte to be the agent or representative of OAC for the purpose of acquiring the properties or services that gave rise to the ITCs. [33]         As OAC has taken the position that Mr. ... This principle was established in Mountwest Steel Ltd. v The Queen, [29] in which the Court considered an invoice which had been issued in error, which had never been paid, and in respect of which no goods or services had ever been supplied. ...

If a potential customer wanted to return a call, they were given a number that was answered by Sandy, a receptionist that he considered to function as a dispatcher. ... The relative weight of each will depend on the particular facts and circumstances of the case. [20]         In the case of 1392644 Ontario Inc. o/a Connor Homes v Canada (Minister of National Revenue, MNR), 2013 FCA 85, [2013] FCJ No. 327 (QL) [Connor Homes], the Federal Court of Appeal considered the manner in which the analysis should proceed, which is that the intent of the parties should be ascertained before commencing the Wiebe/Sagaz analysis. ... As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties' intent. ...

Here the question must be considered on the basis of the facts as they were in early 2003. [51]         It is useful to point out that the general features associated with RRSPs and pension funds are well known. ... Furthermore, although jurisdiction in this regard lies with the Governor in Council and not with this court, if an application for a remission order under subsection 23(2) of the Financial Administration Act is made, I hope that it will also be considered seriously. ... Johnson met the requisite standard of care – that of a wise and prudent person who has considered the matter thoughtfully, deliberately and carefully. ...

Consequently, she considered that the cost [6] of all of her shares [7] in the family business was $1,000,000. ... Evidently, the Canada Revenue Agency’s interpretation cannot change the law, but it can be considered. [71]   [136]    If inheriting land usually results in a capital gain or loss, logically, and no more, this is also generally true, in the absence of other factors, for property received as a gift or inheritance in the family context ... In the current circumstances, should it be considered that the nature of a share is not an indicia in either direction? ...

However, when measuring the success of a project, the repayment of the contribution is not a criterion that is considered (see transcript, pages 150 to 152) ... Jackett P. considered that the legislature had merely authorized Ontario Hydro to do certain things deemed expedient to carry out successfully certain changes in its method of carrying on its business. ... Those two provisions read together show that the contribution at issue here was considered as government assistance by both parties to the Agreement ...

It is these penalties alone that can be the subject of a review under s. 3.3(1) of the Act. [25]            The Respondent notes that, in ss. 127 and 127.1 of the Act, notices of ascertained forfeiture under s. 124 are distinguished from penalties assessed under ss. 109.1, 109.11 and 109.2, thus indicating Parliament's intention that the amounts be considered different in nature. ... But her lack of understanding concerning the appropriate procedure to follow cannot be laid at the feet of the Minister and I do not find the Minister's notices to the Applicant misleading in this regard. [50]            There is no evidence before me that the Applicant's submissions and documentation on the quantum issue were not considered by the Minister as part of the s. 131 application and the s. 133 determination of what sum the Applicant should pay. ... The Respondent further submits that there are two stages at which the question of whether goods are forfeit is considered, namely the s. 131 decision and the appeal that is allowed therefrom via s. 135. ...

I have considered the submissions of counsel and have re-read the passages at issue and the questions leading there. ... Counsel has an answer to that at question 182, being a negative answer. [57]            At questions 187 and 188 the issue is whether, there being an upcoming time bar, from the context I think for the 1999 taxation year, seeking waivers from the taxpayers has been considered. ... Thus the answer has already been provided. [58]            At question 199 at issue is whether the Tax Department has considered levying penalties for the 1999 year. ...

Among the options considered was bankruptcy and immediate liquidation of the company's assets. ... It was dealt with summarily then, but counsel urged that it be considered in my written reasons. ... A document that is admitted to be authentic may be considered by the Court as long as there are no other evidentiary objections to the document or to its contents. ...

Yvon Talbot could not find any documentation indicating what could be considered renovations, repairs or improvements to either of the two buildings (Yvon Talbot’s supplementary affidavit dated February 6, 2009, at paragraphs 13 and 22) ... I am also of the view that this evidence coupled with the evidence reviewed above and considered by Martineau J. in the ex parte hearing, is sufficient to establish on a balance of probabilities that the collection was jeopardized by the delay. ...   [92]            Having analyzed the evidence submitted by the parties and considered submissions by counsel, the Court finds that the respondents did not discharge the initial burden of proving that there were reasonable grounds to believe that the test required by subsection 225.2(2) of the Act was not met ...

He was left in possession of his two gold bars (which are not considered currency in Canada), a quantity of jewellery and the petty cash in his wallet.  ... Although your solicitor’s representations have been considered, mitigation has not been granted in this case.  ... There, the Ontario Court of Appeal considered whether police officers had reasonable grounds to suspect that the appellants had been implicated in the transportation of drugs.  ...