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Barker also agreed that there are a number of factors and variable to be considered in deciding whether or not to capitalize interest during construction and these factors include income from other operations of a company, the significance and size of the interest expense, the co-mingling of funds and their segregation, the source of the funds and the purpose for which they are used, and the length of the period of construction. ... By so charging to capital it was considered that a true and fair view of the Company’s affairs and of the capital cost of the rebuilding and of the erection of the new buildings would be given. ... In the absence of any definition in the statute of the expression “capital cost to the taxpayer of property’’ and in the absence of any authoritative interpretation of those words as used in Section 11(1) (a), insofar as they are being considered with reference to the acquisition of capital assets, I am of opinion that they should be interpreted as including outlays of the taxpayer as a business man that were the direct result of the method he adopted to acquire the assets. ...

Of course, the mere fact that the payment was made “under protest” is not conclusive but, when all the circumstances of the case are considered, it flows that the respondent clearly intended to keep alive its right to recover the sum paid. ... Company decision, ‘The other question that has to be considered is whether it has been established that the suppliant made it clear to the Department that the payments or some of them were being made nder protest by verbal communications from Morris to a departmental official in Ottawa, or by letters written by Morris to the Department. ... That evidence has to be considered in the light of the following circumstances: (a) there is nothing on the departmental files to show that any such protest was made, while it is clear from the evidence that, in the ordinary course of departmental business, letters from Morris would be there if they had been received and there would be departmental memoranda f. verbal protests if any had been made; ■(b) no documents have been produced by the suppliant although it is clear from Mrs. ...

</p>] MacGuigan J.A. concluded: Indeed, even apart from authority, it should be obvious that words can never be considered apart from their context, since context imparts meaning to that which it surrounds. ... He stated: Secondly, for the purpose of the deduction provided for in paragraph 20(1)c) of the Act, it has also been established in [Bronfman Trust] that what should be considered is not the purpose of the borrowing itself but rather the purpose for which the borrowed money was used. ... C.A.), this Court outlined three factors to be considered in determining whether the income of a taxpayer has been unduly or artificially reduced contrary to subsection 245(1). ...

The jurisprudence also confirms that the Court has the jurisdiction to strike a notice of appeal. [53] In Lessard-Gauvin v Canada (Attorney General), 2019 FCA 233, the Federal Court of Appeal considered a motion to strike out a notice of appeal and agreed that the Court had such inherent authority. ... The Respondent argues that, for each error alleged in the notice of appeal, the Appellant’s position is unfounded and/or vague, and it is plain and obvious that the appeal cannot succeed. [10] In reply, the Appellant insists that the threshold for striking out the notice of appeal is very high. [54] In Tuccaro v Canada, 2014 FCA 184, the Federal Court of Appeal considered the appeal of an Order of the Tax Court that struck parts of the notice of appeal. ... As noted in Imperial Tobacco at para 25, the “context of the law and litigation” must be considered. ...

As the wording of Rule 28 may vary in some cases from the wording of the applicable intervention rule in other jurisdictions, I will first review some of the cases that have considered intervention motions brought in the Tax Court of Canada (the “TCC”). [18] I will then turn to a few cases decided in other jurisdictions. (1) Cases considering Rule 28 (a) Moss v. ... In addition, the confidential character of taxpayer information that may need to be disclosed in order for an intervener to intervene effectively must be considered in weighing the conditions to be met. ... The criterion considered by the FC motions judge is found in paragraph 109(2)(b), which requires a proposed intervener to “describe … how that participation will assist the determination of a factual or legal issue related to the proceeding.” [63] Rothmans, Benson & Hedges Inc. v. ...

The Appellant rented a small house in the village of Cambridge-Narrows while she considered whether the farmhouse was liveable. [33] The Appellant described her objective in purchasing the farmland as follows: To build that farm up to be a viable business opportunity, in conjunction with my medical work in a rural setting. [16] [34] The Appellant consulted with the New Brunswick Department of Agriculture as to the best way to get the farm producing and they assisted with a management plan. ... Noël, C.J. simply found that the transactions in Paletta had the “appearance” of being commercial but in fact were not “clearly commercial” when one considered all the circumstances. [106] The second step suggested in Brown adds to the test in Stewart a separate inquiry into whether a taxpayer pursues a commercial activity for profit. ... The list of factors identified by Dickson J. is not exhaustive because all the facts and circumstances must be considered. [116] The general approach adopted by Dickson J., and the factors and examples he identifies, indicate that a chief source of income is the main source to which the individual looks for his or her livelihood. ...

.- Direct Energy had a business purpose for agreeing to acquire the Resource Properties: their production and development potential were geographically adjacent to Direct Energy’s core properties, and the properties were geologically similar to Direct Energy’s core assets, primarily conventional natural gas;- the parties agree that each of the transactions described at Step 2, Step 4, Step 6, Step 7, Step 8, Step 9 and Step 11 above: a. resulted directly or indirectly, alone or as part of a series of transactions, in the Tax Benefit; b. was arranged and undertaken primarily for the purpose of obtaining the Tax Benefit; c. may not reasonably be considered to be a transaction undertaken or arranged primarily for a purpose other than to obtain the Tax Benefit; and d. is an “avoidance transaction” per subsection 245(3) of the Act. ... GAAR: [10] Section 245 of the Act of the GAAR provides as follows (excluding subsection (1) definitions except for “tax benefit”): 245(1) “tax benefit” means reduction, avoidance or deferral of tax or other amount payable under this Act or an increase in a refund of tax or other amount under this Act, and includes a reduction, avoidance or deferral of tax or other amount that would be payable under this Act but for a tax treaty or an increase in a refund of tax or other amount under this Act as a result of a tax treaty; 245(2) General anti-avoidance provision [GAAR]- where a transaction is an avoidance transaction, the tax consequences to a person shall be determined, as is reasonable in the circumstances in order to deny a tax benefit that, but for this section, would result, directly, or indirectly, from that transaction, or from a series of transactions that includes that transaction. 245(3) Avoidance transaction- an avoidance transaction means any transaction (a) that, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit; or (b) that is partly of a series of transactions, which series, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit. 245(4) Application of subsection (2)- Subsection 2 applies to a transaction only if it may reasonably be considered that the transaction (a) would, if this Act were read without reference to this section, result directly or indirectly in a misuse of the provisions of any one or more of (i) this Act, (ii) the Income Tax Regulations, (iii) the Income Tax Application Rules, (iv) a tax treaty, or (v) any other enactment that is relevant in computing tax or any other amount payable by or refundable to a person under this act or in determining any amount that is relevant for the purposes of that computation; or (b) would result directly or indirectly in an abuse having regard to those provisions, other than this section, read as a whole. ...

Each case must be considered on the merits with all its attendant facts and circumstances. ... Colquhoun (supra) at some length, for the purpose of shewing how carefully the courts have considered what the income is paid for, and how closely the disbursements and expenses must be referable to the "‘process of earning the income’’. ... It is obvious that the reimbursement which the appellant received for his actual transportation expenses cannot be considered as taxable income to him. ...

As they are held under different leases, they must be considered separately. ... Having carefully considered the leases and contract as aforesaid I have no hesitation in holding as I do that the Crown is not only in occupation of the said buildings but also either owns them or holds an interest in them and also holds a leasehold interest in the lands on which they are situate. ... The other sections must be considered and these show that the improvements may or may not be taxed. ...

The two alternative routes for authorization that the Federal Court considered are outlined below. ... Section 18.1 of the ATIA [23] Next, the Federal Court considered the exemption in section 18.1 of the ATIA. ... The relevance of section 37 as both a contextual and purposive factor will be considered next as part of the purposive analysis. ...