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In general, this is considered to be a scheme by which cars are allegedly sold to purchasers through an out-of-area intermediary for purposes of avoiding some or all of the HST. [8] Following an assessment by CRA pursuant to the Act, on May 14, 2004, the Applicant requested of CRA the complete audit file in the following terms: We intend to file Notices of Objection shortly... ... There was never any indication that there was a concern about how the information may be used, misused or misunderstood. [14]             This concern was reinforced by the meeting between Applicant's counsel and Denny's superior on November 18, 2003, as recorded in counsel's letter of November 21, 2003. [15]             While CRA may have considered the elements outlined in Denny's affidavit, I prefer the evidentiary record most proximate to the decision of October 24, 2003 and the decision's wording itself as to the principle upon which CRA refused to disclose the requested information. [16]             After the judicial review of the October 24, 2003 decision was filed, the Respondent sought to strike out this judicial review. ... T-2108-04. [73]             The Applicant has requested costs on a solicitor-client basis because of the time and expense incurred resisting the Minister's attempts to delay and strike out this judicial review for one reason or another. [74]             There is no reprehensible or scandalous conduct by the Respondent or its counsel that would justify a solicitor-client award. [75]             I have considered the factors in Rule 400. ...

Although the appellant could have sold both of its divisions without the Timber Licences, these licences were considered to be essential elements of the sales in the industry. ... In my view, there can be no doubt that the Judge, correctly in my view, considered this aspect of the case to be an issue of contractual interpretation. ... In my view, this is analogous to the assumption of liabilities and corresponding adjustment procedure considered in Teleglobe ...

Moreover, in the circumstances of this case, it is the BCCA – not successor or predecessor legislation – that must be considered. To that extent, caution must be exercised even when British Columbia legislation and jurisprudence are being considered.   ... In my opinion, it was open to him to do so if he considered it appropriate in the circumstances. ...

(a.3) in the case of one or more impairments in physical or mental functions the effects of which are such that the individual’s ability to perform more than one basic activity of daily living is significantly restricted, a medical practitioner has certified in prescribed form that the impairment or impairments are severe and prolonged impairments in physical or mental functions the effects of which are such that the individual’s ability to perform more than one basic activity of daily living is significantly restricted and that the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a single basic activity of daily living, where the medical practitioner is, in the case of (i) an impairment with respect to the individual’s ability in feeding or dressing themself, or in walking, a medical doctor or an occupational therapist, and (ii) in the case of any other impairment, a medical doctor, (b) the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2) or (a.3), and (c). . . there may be deducted in computing the individual’s tax payable under this Part for the year the amount determined by the formula. . . (1.1) Time spent on therapy — For the purpose of paragraph 118.3(1)(a.1), in determining whether therapy is required to be administered at least three times each week for a total duration averaging not less than an average of 14 hours a week, the time spent on administering therapy (a) includes only time spent on activities that require the individual to take time away from normal everyday activities in order to receive the therapy; (b) in the case of therapy that requires a regular dosage of medication that is required to be adjusted on a daily basis, includes (subject to paragraph (d)) time spent on activities that are directly related to the determination of the dosage of the medication; (c) in the case of a child who is unable to perform the activities related to the administration of the therapy as a result of the child’s age, includes the time, if any, spent by the child’s primary caregivers performing or supervising those activities for the child; and (d) does not include time spent on activities related to dietary or exercise restrictions or regimes (even if these restrictions or regimes are a factor in determining the daily dosage of medication), travel time, medical appointments, shopping for medication or recuperation after therapy. (2) Dependant having impairment —. . . (3) Partial dependency —. . . (4) Additional information —. . . 118.4(1) Nature of impairment — For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (b.1) an individual is considered to have the equivalent of a marked restriction in a basic activity of daily living only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual’s ability to perform more than one basic activity of daily living (including for this purpose, the ability to see) is significantly restricted, and the cumulative effect of those restrictions is tantamount to the individual’s ability to perform a basic activity of daily living being markedly restricted; (c) a basic activity of daily living in relation to an individual means (i) mental functions necessary for everyday life, (ii) feeding oneself or dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; (c.1) mental functions necessary for everyday life include (i) memory, (ii) problem solving, goal-setting and judgement (taken together), and (iii) adaptive functioning; (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living; (e) feeding oneself does not include (i) any of the activities of identifying, finding, shopping for or otherwise procuring food, or (ii) the activity of preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and (f) dressing oneself does not include any of the activities of identifying, finding, shopping for or otherwise procuring clothing ... These foods are considered “medical foods” and are specially ordered (i.e., they are not available at the grocery store). 4)   Weekly to bi-weekly blood work a.   ... The counting and managing of Phe consumption is much more like administering a medication than it is like managing a diet. [48]         Bearing in mind these characteristics of the therapy in relation to the rules in subsection 118.3(1.1), measuring and controlling Phe intake is properly characterized as administration of the therapy and not as control of X’s diet with the consequence that the correct way to apply these rules is to consider that the time spent determining the amount of Phe [26] to be consumed and actually consumed, including the time spent logging Phe intake, should be considered as part of the 14‑hour a week average. [49]         When one examines the time estimate of the Appellant for the different categories of activity, [27] it is clear that the total time spent on activities that may properly be counted for the purpose of the 14‑hour test exceeds 14 hours. ...

Therefore, a residential complex (and therefore a condominium complex) includes both the building and the land, as set out by Parliament and the land must be considered as a necessary component in constructing the complex.   ... The applicant used this method and the report of the Altus Group considered the cost of the land. [53]   The applicant also submits that the GST/HST Info Sheet GI-105 does not override the legislation which is clear and unambiguous. ... This depends on whether the cost of land should be considered in the calculation. [56]   A textual analysis supports the applicant’s argument that land is an element in constructing a condominium complex. ...

It follows that excluding an instrument from the ambit of the word debt simply because the amount which can ultimately be claimed will only be known when the term expires would effectively mean that Parliament has spoken in vain in providing for a “debt […] that may reasonably be considered to derive its value […] from portfolio investments”. ... I agree with the Tax Court judge that the reference to interest in the Notes, even if zero is the amount to be considered for this purpose, can be indicative of a debt as loans are often described as “no interest” or “interest-free” (Barejo 2015, paras. 131 and 133(v)). ... This comment was likely prompted by the general nature of the question that he initially considered. ...

The external website extract states that these actions will restart the collections limitation period as they “are considered acknowledgments of debt”. ... In Buik, the Ontario Court of Justice considered whether the limitation period found s 51(1) of the Limitations Act, RSO 1990 c L.15, which provided that a written acknowledgment of a debt delivered prior to the expiration of the limitation period, from which a promise to pay could be inferred, restarted a fresh limitation period. ... It is impossible to ascertain from the reasons if the CRA considered the Reply and the impact of the Settlement Agreement in reaching the Decision. ...

This change in its tax reporting, as Reed J. found at trial, was made on the advice of its accountants, who relied on what they considered to be the meaning of the 1983 amendment to paragraph 12(1)(b). ... Timing was considered in that case and there was an admission similar to the one in the case at bar with regard to paragraph 18(1)(a). ... But, he said, it was not the expected life of the street improvements that should be considered. ...

The first branch (that of privilege) has been considered above. The second will be discussed vis-à-vis the instant case first with regard to its scope, as it existed in pre-Charter days and then in the light of paragraph 11(c). ... Thus, whatever may be said in those cases to the effect that section 11 covers criminal proceedings only must be considered as dicta. ... One last argument remains to be considered. Counsel for the plaintiff referred me to the Court of Appeal decision in Cutter (Can.) ...

The above occupation right shall be considered as payment in kind of part of the support monies allocated for Mrs Jacoby and the children. ... A draft agreement prepared by the wife but not accepted by the husband who, after the event, wished to have it considered a written agreement. ... Much later the husband wished to have it considered a written agreement for tax reasons. ...