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The taxpayer’s intention must be considered in the light of all the circumstances. [77]   The respondent argues that the appellant was unable to provide the Court with the identities of the actual shareholders and officers and was therefore unable to meet its burden of proof, which was to demonstrate its intention at the time each lot was acquired. [78]   In support of its allegations, the respondent submits that the evidence submitted by the appellant to establish who its shareholders were was produced after Mariette Tremblay and Ginette Lauzon’s management companies were created in 2009. ... Even if the acquisitions of the lots covered by the memorandum are considered to constitute a single transaction as the appellant argues, the number of sales transactions for the lots remains the same, i.e. six. This does not change the periods during which these lots were held by the appellant because the appellant could not be considered the owner of the lots until the Ville de Mascouche had acquired them from third parties. ...

For the purposes of the Act, a child is considered to be maintained by an applicant in a month if 9. ... She stresses the fact that for a child to be considered to be maintained by an agency, the child must be “dependent on the agency for his or her care... to a greater extent than on any other department, agency or institution or on any person.” ... In this perspective, a child who is the subject of a youth protection measure may be considered as being maintained by his or her parents, where he or she stays with them for more than half of a given month. ...

[emphasis added] [43]   Subsection 256(5.1) of the Act states: (5.1) For the purposes of this Act, where the expression “controlled, directly or indirectly in any manner whatever,” is used, a corporation shall be considered to be so controlled by another corporation, person or group of persons (in this subsection referred to as the “controller”) at any time where, at that time, the controller has any direct or indirect influence that, if exercised, would result in control in fact of the corporation, except that, where the corporation and the controller are dealing with each other at arm’s length and the influence is derived from a franchise, licence, lease, distribution, supply or management agreement or other similar agreement or arrangement, the main purpose of which is to govern the relationship between the corporation and the controller regarding the manner in which a business carried on by the corporation is to be conducted, the corporation shall not be considered to be controlled, directly or indirectly in any manner whatever, by the controller by reason only of that agreement or arrangement. (5.1) Pour l’application de la présente loi, lorsque l’expression « contrôlée, directement ou indirectement, de quelque manière que ce soit, » est utilisée, une société est considérée comme ainsi contrôlée par une autre société, une personne ou un groupe de personnes — appelé « entité dominante » au présent paragraphe — à un moment donné si, à ce moment, l’entité dominante a une influence directe ou indirecte dont l’exercice entraînerait le contrôle de fait de la société. ... While the plaintiff stated that it did have replacements in mind should the plaintiff ever lose the services of Peter Cundill, it is clear that they considered him to be among the best, if not the best, investment counsellor in the field and that replacing him would have been a source of great disruption to the plaintiff's affairs. ... [footnote references omitted] [65]   It is not clear whether in making the statement that “no authority for the proposition that economic or other dependence or interdependence results in a non-arm's length relationship” the Court or the parties had considered the decisions of the Appeal Division in Robson Leather or the Supreme Court in Swiss Bank. ...

Simpson; and (iv) the Order does not provide that an amount paid prior to the Order and in the 1993 taxation year or the 1992 taxation year is to be considered to have been paid and received thereunder. ... Cross testified he considered the signed draft letter of May 22 not binding on the parties but instructions to him to prepare an agreement. ... It considered the effect of the transitional rule in subsection 59(3) of the Family Law Reform Act of Ontario at the time. ...

But one of the questions to be considered is always whether in substance the legislation falls within an enumerated class of subject, or whether on the contrary in the guise of an enumerated class it is an encroachment on an excluded class. ... The factors considered and conclusions reached in this case seem particularly apposite to ours. ... Earlier in this judgment I referred to the recent decision of the Manitoba Court of Appeal in Pembina on the Red, 85 D.L.R. (4th) 29, and in that case the constitutionality of subsection 224(1.2) was considered and found to be intra vires. ...

By letter dated February 27,1986 (Exhibit A-18), the witness was informed that the respondent now considered the profit to be income from a business. ... Moreover, he listed the reasons why he considered the profit to be income from a business: — One of the co-owners reported the sale of the lot as income from a business. — No documentary or other evidence has been provided to us to date to indicate that a shopping centre would be built on your lot at the time of acquisition. — Some of the co-owners are involved in the real estate market. ... Some taxpayers who have sold a lot they owned for 20 or 30 years have had their profit from the transaction considered to be income from a business, but on this point as well each case turns on its facts. ...

West Coast would process its own film during that time and would hence be considered a manufacturer. ... However, should West Coast Photo develop film provided to them by their customers, they would be considered to be a manufacturer or producer under Section 26(7) of the Act (copy enclosed). ... Counsel further submits that the evidence indicates that the total of the price charged was divided up by the percentages and that the total price charged should be considered the price charged for the work done. ...

Therefore, Rule 8 is relevant and must be considered in the context of this Motion. [10] [11] Section 8 of the Rules should be considered in the context of section 7 of the Rules, which states that an irregularity does not render a document in a proceeding a nullity. ... Lemons, thus triggering the doctrine of issue estoppel, so as to preclude the Respondent from arguing that the Trades were shams. [25] [26] The Appellant also takes the position that the Respondent’s use in the Second Amended Reply of the words purported and purportedly, when describing the Trades, the contracts to purchase and sell foreign currencies and the actions of entering into those contracts, is similarly precluded, as the Respondent has acknowledged the existence of the Trades and thus is precluded from arguing that the Trades did not occur or that the Trades were non-existent. (2) Judicial Admission [27] To constitute a judicial admission, a statement “must be a deliberate concession made by one party for the benefit of the other.” [26] Not only must the statement be deliberate, but it must be clear. [27] [28] In Continental Bank Leasing, Justice Bowman (as he then was) stated: It would do no credit to our system of justice in Canada if the Courts were restricted in their consideration of the merits of a case by an ill-considered admission that is inconsistent with another position that is being advanced…. [28] In quoting the above comment by Justice Bowman, I am not implying that the statements made by counsel for the Respondent in the written submissions put before Justice Favreau constituted an admission that the Trades were not a sham, nor do I consider those statements to have been ill-considered. ...

Allen seemed to regard any distinctions between “capital" and “income" as primarily a factor to be considered from an income tax treatment viewpoint, rather than as a matter to be determined irrespective of such a basis. ... These charges were obviously considered a legitimately deductible expense by the appellants — (even though disputed), and it is difficult to see how their recovery can be regarded as anything other than legitimately includable income. ... It was not demonstrated to the Court that continuing to pay the charges from Ford (even though considered to be illegal by the appellants) was the factor in itself or indeed even one of the factors, that persuaded the Court of Queen’s Bench that the appellants had the right to haul the vehicles. ...

Part III of the Income Tax Act, RSC 1952, c 148, as amended, and Part XIII of the Income Tax Act SC 1970-71-72, c 63, as amended, clearly deal with income by way of interest, and I do not believe that under the above circumstances the Swiss suppliers can be considered to have earned interest within the meaning and intent of those Parts of the respective Income Tax Acts. ... It is, I think, misleading to convert a transaction of this sort into what is considered to be its equivalent and then to attribute to it special incidents that belong to the latter. ... In the said case, the crux of the matter was whether the guarantee fees paid to a German bank were considered as interest. ...