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In the context of other provisions of the Act, including subsection 169(1), the courts have considered on a number of occasions whether an input was made “in the course of” a “commercial activity”. ... The Supreme Court of Canada stated that: [50] … [c]ontractual interpretation involves issues of mixed fact and law as it is an exercise in which the principles of contractual interpretation are applied to the words of the written contract, considered in light of the factual matrix of the contract. [36] The Supreme Court of Canada also turned its attention to the role and the nature of the surrounding circumstances in contractual interpretation and the nature of the evidence considered: [57] While the surrounding circumstances will be considered in interpreting the terms of a contract, they must never be allowed to overwhelm the words of that agreement (Hayes Forest Services, at para. 14; and Hall, at p. 30). ... I surmise that PC Bank considered that the cost and efficiency savings attributable to the outsourcing of services to FDR and then to TSYS was of greater value than the GST that PC Bank self‑assessed on the TSYS supply. [156] Ms. ...

Winding-up was not in contemplation and cannot be considered as probable in the case of this old and well-established company. ... (a), (d) or (g) affect duty on the restricted shares can be better considered after the general discussion of principles. ... There are two lots of the ordinary shares in these private companies to be considered; those which were actually held by the late G. ...

At the same time, “just as the text must be considered in light of the context and object, the object of a statute and that of a provision must be considered with close attention always being paid to the text of the statute, which remains the anchor of the interpretative exercise” (Quebec (Commission des droits de la personne et des droits de la jeunesse) v. ... The purpose of the specific provision must be considered in the context of the broader purpose of the BIA. ... Finally, “program of studies” is stated to be “the series of periods of studies that is considered by the designated educational institution to be necessary to obtain a degree, certificate or diploma” (s. 2(1)). ...

    [58]         I would also note that the issue of whether regulatory charges are a tax was not directly considered in Lawson, and was obiter in the reasons of the majority in Home Builders. ... Quite simply, although regulatory charges were once considered taxes for constitutional purposes (e.g. ...   [83]         The other provision relied on by Mattamy, subsection 296(2), is the relevant provision to be considered. ...

(3)       If so, can the transactions reasonably be considered to have been undertaken primarily for a purpose other than to obtain the tax benefit? ... Justice Rothstein in OSFC Holdings Ltd. stated at paragraph 46:             The words "may reasonably be considered to have been undertaken or arranged" in subsection 245(3) indicate that the primary purpose test is an objective one. ... Since the test here is an objective one, it is the relevant facts that are to be considered and not the taxpayer's intention. [91]     Which provisions are being misused? ...

Justice Taylor considered that by making that argument the petitioners had already elected their relief under subsection 24(1) of the Charter, and had not been subjected to double punishment. ... Justice Taylor considered that those submissions constituted an election of a remedy under section 24 of the Charter and precluded the petitioners from arguing that they were being punished twice for the same offence. ... In affirming Toy, J.'s decision the Court considered the judgments in Wigglesworth (which was handed down after Toy, J's decision), and Trumbley and Pugh v. ...

Such an expenditure must be considered not as part of the cost of carrying on a business, but as part of the cost in acquiring a business. ... It indeed appears to be clearly settled that control of a corporation requires at least a bare majority in shareholding and as Lee here has not this majority, he cannot be considered as controlling the appellant and I say this notwithstanding the articles of association adopted by the appellant which gives its president a prepon- derent vote in the case of an equality of votes at every general meeting of the company. ... The only matter which now remains to be considered is whether the persons involved here were in fact dealing at arm’s length under Section 139(5) (b) of the Act. ...

In RMM, Justice Bowman said the primary purpose of a transaction must be determined in the context of Canadian tax law, and international implications were not to be considered.             ... [107]   GAAR can only apply where there is an avoidance transaction, as defined in subsection 245(3):   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 part 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 ... Had the actual dividends been considered relevant, the September dividend would have been subject to Part XIII tax. ...

In doing so, consideration has to be given to the question as to whether or not municipal and provincial taxes should be considered as proper deductions. ... Vol 1, p. 487, the Judicial Committee of the Privy Council considered the meaning of the word ‘‘define’’ as found in the Colonial Act of 1854. ... Likewise, it could not be considered as merely ‘‘raising the rent’’. There is still another reason why the levy made under paragraph (c) cannot be considered as in the nature of a rental. ...

At worst, the IGA is still a binding agreement between the US and Canada respecting the interpretation or application of the Canada-US Tax Treaty, and as such may be considered in interpreting the latter, which is a treaty pursuant to the Vienna Convention on the Law of Treaties, Can. ... Considering that such information would not be provided in relation to accounts held by Canadian nationals who are not considered US persons, the plaintiffs assert that the impugned provisions fall afoul of this Article. ... (Transcript, August 5, 2015 at page 133). [76]            True, a great number of Canadian taxpayers holding US reportable accounts are likely to be affected by a reporting system that in many quarters is considered unjust, costly and ineffective, considering that at the end of the day they are not likely to owe taxes to the US. ...