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Materials from the Charities Directorate [20] JNF submits that the proposed CTR contains an incomplete record of the materials that were considered by the Charities Directorate in issuing the NITR. ... JNF maintains that either additional documents considered solely by the Charities Directorate have been omitted from the proposed CTR or the search undertaken by the Minister in this regard was inadequate. [21] Subject to one exception, the Minister states that all relevant documents considered by the Charities Directorate in the possession of CRA are included in the proposed CTR, as stated in the Brant Affidavit. ... I would expect the updated affidavit to address who at CRA conducted the supplementary search and to confirm that relevant material considered by the Charities Directorate in issuing the NITR has been included in the CTR. [29] The Minister’s updated affidavit will be served and filed within 30 days of the date of the Order that accompanies these Reasons. ...

In 1961 he purchased for $66.000 a piece of land, on which two small apartment buildings were erected, because he considered that property to be a suitable site for the construction of a medical office building. ... For each one of those years he claimed a capital cost allowance in respect of his property of Class 3 on the basis that the whole sum of $70,500 that he had received in 1964 was to be considered as having been the price for the sale of the land and that no part of that price was to be attributed to the two apartment buildings. ... But such value, to be considered. must be a demonstrable. real. economic value— as was obviously the case in the two decisions cited by counsel for the defendant, MNR v Malloney's Studio Limited, [1975] CTC 542; 75 DTC 5377 and The Queen v William Baziuk, [1976] CTC 787; 77 DTC 5001. ...

(the underlining is mine) Subsection 127(11.2) contains a deeming provision determining the time of expenditure and acquisition whereby a property is deemed not to be acquired and an expenditure made with respect to that property before the property is considered to have become available for use by the taxpayer. ... In other words, for the purpose of an investment tax credit, a property is not acquired until that property has become available for use and, under subsection 13(27) of the Act, a property acquired by a taxpayer carrying on a business of farming is available for use at the time the property is delivered to the taxpayer and is capable of performing the function for which it was acquired: 13(27) Interpretation- available for use- For the purposes of subsection (26) and subject to subsection (29), property (other than a building or part thereof) acquired by a taxpayer shall be considered to have become available for use by the taxpayer at the earliest of [...] 13(27) Bien prêt à être mis en service- Pour l'application du paragraphe (26) et sous réserve du paragraphe (29), le bien qu'un contribuable acquiert, à l'exception de tout ou partie d'un bâtiment, est considéré comme devenu prêt à être mis en service par lui au premier en date des moments suivants: [...] ... However, a proper interpretation of the word "acquired" requires that the nature of the tax credit program be considered. ...

Ltd. (1970), 5 T.B.R. 1): Counsel for the respondent argued that the word "materials" in its ordinary meaning refers to matter or substances considered as such, for example, metal, cloth, powders, pastes, etc., and not to things constructed from such materials into articles of a specific design, size and shape. ... In other words, as long as a good retains its nature as a material it must still be considered a material for purposes of the exemption in section 1. ... Nevertheless, all were considered exempt because they were still materials and were not for cosmetic use. ...

Thus, even though the taxpayer has a personal interest in the activity, if "the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act": 2002 SCC 46 "> Stewart at para 52. ... In light of the evidence before him, the findings of fact that he made, and the new context in which the [1978] 1 S.C.R. 480 "> Moldowan factors must be considered, we are not satisfied that the Judge must have concluded that Mr. ... Like the case before us, there was a personal element in the activity considered in Mendoza. [16]            However, the importance of the particular facts of such cases tends to decrease their precedential significance. ...

This estimate has been considered to be reasonable and accordingly has been accepted by the writer. ... He then adjusted these 4 comparables to reflect what he considered to be a true land market value for subject property. ... No evidence was led at trial of relevant circumstances not considered by him which would impeach his valuation. ...

Peguis Indian Band, [1990] 2 S.C.R. 85 at page 131.) [8]      Building on Mitchell, the Supreme Court of Canada has developed a complex test involving the analysis of certain connecting factors in order to determine whether various types of personal property are so linked to a reserve as to be considered as "situated" there. ... We should indicate that the concept of "commercial mainstream" is not a test for determining whether property is situated on a reserve; it is merely an aid to be used in evaluating the various factors being considered. ... Extremely important, particularly in this case, is the type of income being considered as attracting taxation. ...

In the 2012 decision, the Board notes that "the facts relating to the reasons for the alleged retaliation … remain the same as those already considered and decided by the [Board]" in 2008 (at paragraph 9). ... In turn, their decisions can be appealed to the Occupational Health and Safety Tribunal Canada (the Tribunal) to be considered by Appeals Officers designated by the Minister of Labour. ... On the evidence, it found that the applicant was not exercising a valid right to refuse to work, and the CRA’s actions could not be considered a reprisal ...

On the other hand, it found that the second segment exceeded the six-month norm which it considered reasonable for carrying out an audit.  ... He noted that the Agency had considered Mr. Comeau’s supplementary submissions, as required by the order of Martineau J., and had also considered the spirit and intent of subsection 220(3.1) of the Act.  ... The minutes of the deliberations of the Agency committee indicate that the order by Martineau J. was in fact considered (Appeal Book, at page 99).  ...

The Commission considered Mr. Bellil eligible for employment insurance during the first 14 days of his second period of absence in Tunisia since he had still been looking for work. It also considered his job search to be a mitigating circumstance for reducing his monetary penalty. ... The SST-GD also considered that Mr. Bellil is a professional who is a player on the world market, that his stays abroad were motivated by his job search, that he sincerely believed that he was entitled to his employment insurance benefits while he travelled outside the country for the purpose of looking for work and that he was not very familiar with the Act and the Regulations. ...