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The fact that the Tax Court’s decision can be considered to be a discretionary decision (“just and equitable”) does not affect the standard of review since the Housen standard applies to discretionary decisions: Hospira Healthcare Corp. v. ... It requires an examination of the applicant’s particular circumstances to determine if the applicant acted with diligence appropriate to the circumstances. [16]            In my view, the Tax Court did not direct its mind to the appropriate period when it considered whether Mr. ... As this passage makes clear, the Tax Court considered both periods on this issue when it should have only considered the first. ...

Justice de Montigny issued a direction that the three documents not be disclosed, on the basis that they did not come within subsection 241(3.2) of the Income Tax Act (which permits provision to any person of certain taxpayer information relating to a registered charity or registered CAAA) and were therefore to be considered confidential. ... The Court has received and considered the written submissions and supporting affidavits filed by both parties. ... Justice de Montigny expressly decided in a proceeding between the same parties that the redacted documents “do not fall within subsection 241(3.2) of the Income Tax Act and are therefore to be considered confidential.” ...

There may be differences, as well, between the present situation and that in Trans-Prairie Pipelines, Ltd v MNR, [supra], since the situation considered in that case concerned borrowed money used for the purpose of replacing capital used to earn income from a business rather than from property. ... However, they considered that it was far more advantageous for the trust to keep those securities and borrow from the Bank. ... The money paid to Miss Bronfman cannot be considered as money substituted for money already used by the trust for the purpose of earning income; and by no stretch of the imagination can the appellant be considered as having used for the purpose of earning income the money paid to Miss Bronfman. ...

The jurisprudence in the immigration context is clear: section 7 rights are considered at the removal or pre-removal detention stage. ... Charter cases should not be considered in a factual vacuum (Mackay v. ... In the case of a permanent resident, deportation is the only way in which to accomplish this…. [100]   As for the requirement that the personal circumstances of those captured by the impugned law be considered, I agree with the Judge that it was equally considered by the Supreme Court in Chiarelli. ...

The TCC rejected the RCI and CTVNS’s argument that each Groupe WM 1998 member company should be considered to have paid $12 million. In his opinion, only CWS should be considered to be the payer. The TCC judge concluded that, from the perspective of CWS, the amount also had to be considered to be an eligible capital expenditure (Reasons, paragraphs 82 to 85). ... He was nonetheless free to express his opinion on the matter so that it could be considered in the event of an appeal. ...

Under S&P’s credit rating system, the [Crown] claims, the [respondent] would be considered a “core subsidiary”. ...   [23]       The Tax Court Judge then considered the method for determining the arm’s length price. ...   [82]       It can therefore be seen that the Tax Court Judge considered Mr. ...

It is unnecessary to deal with this issue in any of the cases here considered. ... McRae cannot be considered a "member of the clergy". In the case of Mr. ... McRae is considered a "regular minister" within the Christian Brethren Assembly and Mr. ...

In its principal submission counsel for the appellant contended that while the reasoning in the Canadian Pacific case may entitle the respondent to add the gross cost of the relocations to its Class 2 undepreciated capital cost and to calculate the capital cost allowance on the whole of the relocation cost, the case neither considered nor decided the issue of whether such receipts were income which had to be included in the respondent’s revenues for tax purposes. ... I am not so satisfied and thus, I do not think that the appellant’s submissions that declaratory trusts may have been created ought to be considered by this Court or need to have been considered by the learned trial judge. ... For all of the above reasons, therefore, I am of the opinion that the appellant’s argument both at trial and in this Court as to the character of the reimbursements received for the pipe relocations, ought not to have been considered at trial nor should it be considered in this Court since it was not properly put in issue at trial. ...

The Tax Court Judge fully considered the factual and legal background surrounding Cudd’s provision of the snubbing units to Mobil. ... Subject to this, it is considered that the amount of expenses to be taken into account as incurred for the purposes of the permanent establishment should be the actual amount so incurred. ... The difficulty arises in making a distinction between these circumstances and the cases where a cost incurred by an enterprise should not be considered as an expense of the permanent establishment and the relevant property or service should be considered, on the basis of the separate and independent enterprises principle to have been transferred between the head office and the permanent establishment at a price including an element of profit. ...

That paragraph reads as follows:   [85] It may be useful at this stage to summarize the principles of corporate and taxation law considered in this appeal, in light of their importance.  ...   (4)  Documents other than the share register, the constating documents, and any unanimous shareholder agreement are not generally to be considered for this purpose ...   [43]            For the Minister of Revenue, this agreement was a USA within the meaning of the Manitoba statute and had to be considered to determine who had de jure control of Duha No. 2. ...