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Paris J instead found that what should be considered to have occurred was that Armour used all of the $2.4 million credit owing to it by the Province (which was not allocated under any of the agreements with the Province) to acquire the fee simple interest to the property on behalf of ADL and that, in exchange for that $2.4 million, Armour acquired the new (nominal-rent long-term) leasehold interest in the property from ADL Thus, the $2.4 million was a capital expenditure to acquire a capital asset (being such leasehold interest). ...

. … [M]easuring 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 [in subsection 118.3(1.1)] is to consider that the time spent determining the amount of Phe 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. ...

The taxpayer considered half of the funds so transferred as hers and as a loan, and the taxpayer and her husband had an oral agreement respecting monthly repayments that would be made upon the Company becoming profitable. ...

The Queen, 2012 TCC 240, Campbell J. considered that Parliament intended that the words “near equal basis” in the definition of “shared-custody parent” to mean “only a small difference between the amounts of time spent with each parent”. ...

In the Markou case, Paris J found (at para. 108) that “ donative intent in civil law, as in common law, is always an essential element of a gift, even a partial gift,” whereas here “there was just one interconnected transaction and no part of it can be considered a gift that was given in expectation of no return” (para. 109). ...

The wording is quite technical and must be considered “mandatory as opposed to directory:” Chandra v R, 2009 TCC 230, para. 4. ...

. … Since the Appellant was assessed, pursuant to subsection 297(2.1), an amount payable of $24,000 under section 264, the Minister should have considered subsection 296(2.1) when issuing the assessment in respect of the New Housing Rebate. ...

D’Auray J considered this approach to be unfair and anomalous, given that if the company had not claimed the rebate amounts, on assessing, CRA would have been required under s. 296(2.1) to allow the (more than) offsetting unclaimed rebate amounts, so that no interest or penalties could have been assessed by it. ...

Respecting the first ground, he stated (at paras. 23, 29-30): While the first occupancy certificate is not in itself determinative, the fact that it permits residential occupancy combined with the relatively minor list of items that are required to be done before issuance of a final certificate are significant factors to be considered. ...

Similarly to the corresponding provision of the Ontario Business Corporations Act considered in 1455257 Ontario, s. 219(2)(a) of the Corporations Act of Manitoba provided that a proceeding commenced by a corporation before its dissolution could be continued as if it had not been dissolved. ...