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The Judge also considered and rejected the appellants’ contention that the investigation into inflated wages could be isolated from the way that JAD documented and presented claims to the CRA (at paras. 72-76, 82-83). ... The Judge considered the appellants’ evidence that the CRA validated their method of backdating records to establish a value for SR&ED claims (Judge’s decision at paras. 85-112). ... Also, as the respondent underscores, it is a well-established principle that a judge is presumed to have considered all of the evidence (Housen at para. 46, 72; Mahjoub v. ...

Astro Consulting also argued that it may reasonably be considered that one of the main reasons for the separate existence of Astro Consulting and Lanmark Holdings / Lanmark Engineering was to reduce taxes payable under the Act and, therefore, Astro Consulting would be associated with Lanmark Holdings and Lanmark Engineering as a result of the application of subsection 256(2.1) of the Act. [7] The Tax Court Judge rejected Astro Consulting’s arguments and found that it was not associated with Lanmark Holdings or Lanmark Engineering. ... Rather, the reason for the separate existence of the corporations as stated by Aaron Glazier (the sole witness at the Tax Court hearing) was a factor that the Tax Court Judge considered. [9] Astro Consulting will only be associated with Lanmark Holdings and Lanmark Engineering under subsection 256(2.1) of the Act if it may reasonably be considered that one of the main reasons for their separate existence in a taxation year is to reduce the amount of taxes payable under the Act. [10] Astro Consulting argued that having the separate corporations allowed Astro Consulting to split its income between its two shareholders by paying dividends. ...

However, whatever factors are considered, they must show that a person or group of persons has the clear right and ability to change the board of directors of the corporation in question or to influence in a very direct way the shareholders who would otherwise have the ability to elect the board of directors (Silicon Graphics, [2002] FCA 260, para. [67]). ... The appellant did not challenge the relevance of the factors considered by the trial judge. ... However, it did not show how the opposite conclusion drawn by the trial judge was unreasonable or invalid. [30]      On the last factor considered by the trial judge (the family relationship between shareholders), the following passage from the reasons indicates the relevance and force of that factor in the context of the case at bar (paragraph 38):... it is reasonable to believe that Mr. and Ms. ...

(a) Deduction of non-capital losses of a non-resident of a business not carried on in Canada The appellant's argument on this branch of its appeal requires first that the following definitions in the Act be considered. ... In 1976 it read as follows: 115. (1) For the purposes of this Act, a non-resident person's taxable income earned in Canada for a taxation year is the amount of his income for the year that would be determined under section 3 if (c) the only losses referred to in paragraph 3(d) were losses from businesses carried on by him in Canada, minus the aggregate of such of the deductions from income permitted for the purpose of computing taxable income as may reasonably be considered wholly applicable and of such part of any other of the said deductions as may reasonably be considered applicable. ... Appeal allowed in part. made by virtue of the taxpayer’s having ceased to be resident in Canada were made in such period or periods, and (b) the amount that would be his taxable income earned in Canada for the year if at no time in the year he had been resident in Canada, computed as though the portion of the year that is not in the period or periods referred to in paragraph (a) were the whole taxation year, minus the aggregate of such of the deductions from income permitted for the purpose of computing taxable income as may reasonably be considered wholly applicable to the period or periods referred to in paragraph (a) and of such part of any other of the said deductions as may reasonably be considered applicable to such period or periods. 1 *114. ...

  [25]            As a matter of fact, in CIBC World Markets, the Court explicitly considered itself bound by the decision in Galway. ...   [28]            To this submission, I must answer that, even assuming the Judge did err, such error could not be considered material. ... Rule 147(3) lists a wide range of factors a judge may consider when awarding costs and the Appellant failed to demonstrate that those factors were not considered by the Judge ...

In other words, what proprietary interest is required before goods held for sale by a taxpayer may properly be considered its “inventory”. ... The proceeds from any sale or lease are considered the property of Deere Canada. ... It is merely a single factor to be considered when examining the relationship between Deere Canada and the Respondent. ...

It was held that this protection would be greatly diminished if directors of a bankrupt corporation are considered to be continuing in office until they die, resign or the company is struck from the register. ... With respect to the treatment of interest earned on overpayments of income tax instalments, the taxpayer contended that since the capitalized interest is not investment property for purposes of the Act (as determined by the Tax Court), the interest must be considered income from business subject to taxation under Part XIII and then excluded from tax by virtue of sub-subparagraph 212(l)(b)(ii)(C). ... The appellant now argues that since the capitalized interest is not investment property for purposes of the Act, the interest must be considered income from business subject to taxation under Part XIII. ...

Gervais. [13]            The Minister considered that this result it not consonant with the Act. ... The judge considered whether shares (or bonds) held on a long term basis could result in the acquisition of a capital asset that generates a capital gain when it is sold, but he was of the view that, in the circumstances, the shares acquired and then sold by Ms.  ... The judge considered that financial benefit sufficient to conclude that the transaction resulted in income, despite the absence of profit. ...

In the instant case, the CRTC considered that Vidéotron first had to present evidence there had been a reduction in RDS's income in favour of ExpressVu, and that this was with the approval of RDS. ... By unilaterally reducing the fees owed to RDS, therefore, Vidéotron was giving itself a preference and thereby subjecting RDS to a disadvantage. [12]            To decide whether the preference was undue, the CRTC considered the question of the public interest in the Canadian broadcasting system. ... Finally, the CRTC considered that Vidéotron had acted wrongfully by unilaterally imposing reductions without having exhausted reasonable means at its disposal for resolving the dispute. ...

For the purposes of this appeal, paragraph 18(1)(m) of the Act would have prohibited the deduction by PCS of the base payment if the base payment could reasonably have been considered to be in relation to the production of potash by PCS. ... The application of the base payment to a different taxpayer, who may have incurred the base payment as a result of some other event that would be considered to be a disposition for the purposes of the PPTS, is not relevant in determining whether PCS is entitled to the deduction. ... The surcharge was a sales tax and was in relation to the sale of minerals, not the production of minerals. [42] Paragraph 18(1)(a) of the Act was not considered by the Tax Court in Cogema. ...