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Woods J. accepted the taxpayers position that all of the dividends paid by Comcare to the Holdcos should be considered to come out of safe income and rejected the position of the Minister that only one-sixth of the $1.9 million safe income had been inherited by the Holdco. ...

The registrant had taken the position that s. 141.01(5) supported the contention that the conversion of the property from personal to commercial use had to be considered at the end of the "fiscal year" based on its use of "throughout the year. ...

Revenue Quebec considered that the credit note had not been issued "within a reasonable time," as required by s. 232(3). ...

After stating (at para. 61) that "the issuance of an inflated tax receipt should not usually be considered a benefit that negates a gift," and that although "the appellants likely knew that they were claiming inflated tax credits... this is not a sufficient reason to deny the tax credits altogether" (para. 64), Woods J found that the taxpayers were eligible for credits based on 10% of the receipt amounts, and directed that any penalties be deleted. ...

In addition, in the case of the taxpayers who had positions at OBC and who alleged that they were members of the clergy who ministered to a congregation, OBC could not be considered to constitute a congregation "since on the evidence the institution was seen as representative of, and serving several denominations through its educational programs" and "moreover, faculty, staff and students, and clearly alumni, were encouraged or had relied upon their own denominational church congregations for their primary spiritual life" (pp. 6696-7). ...

The amounts received by the taxpayer also could be considered to be on account of services that, in the main, were not rendered before the end of the year given that the taxpayer was required to protect the licensee's exclusive use of production in the specified territory during the term of the licence. ...

It is against this factual backdrop that the Appellant's conduct in the face of losses must be considered" (para. 14). ...

If the customer paid for that amount up front by purchasing additional kilometres, GMAC considered it to be on income account. ...

. … However, the portion of the services and properties in question that was acquired for the purpose of prosecuting the claims of the Participating Creditors would be considered to have been acquired in the course of commercial activities. ...

" Archambault TCJ noted that even if he had concluded that the taxpayer had purchased the Dalhousie shares for its own account and not as a nominee for Gingras (or Gingras' wife), that a transfer of the Dalhousie share one day after their acquisition by the taxpayer would be "considered as part of the normal operations of [the taxpayer], which carried on a real estate brokerage and a real estate purchase and resale business. ...