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He found the Protocol is consistent with the wording of paragraph 8(2)(d) of the Act and the complaint is considered not well-founded.  ... He felt DOJ should only request personal medical information if they considered it relevant to the legal proceeding and the RCMP should only release the medical information if they considered it relevant to the legal proceeding. ... It simply moves us to the next two stages to be considered: justiciability and standing. ...

It is the authority’s constitutional right to issue a requirement, which was considered in 1990 in McKinlay. ... First, Jarvis considered the text of subsection 232.1(1) of the ITA as it currently exists. ... Never have we considered a situation prior to an audit, before an audit, so to speak, in the case where no audit has even been initiated. ...

Given this, even if the June 20, 2019 email could be considered to be a decision, so too could the prior communications.   ... The use of the word “any” without restriction broadens the scope of what may be considered a “marine activity”.   ... Transport Canada clearly considered that the standby services of the “Cable Innovator” were both commercial and marine activities. ...

I informed the parties that I would take extra time to render my decision and I have carefully considered all the written and oral submissions, and the cited authorities. ... Zeifmans notes that in Friedman v Canada (Minister of National Revenue), 2021 FCA 101 [Friedman], the appeals from judicial review and compliance applications were heard and considered together, and described as “discrete legal proceedings”: Friedman at para 26. ... Ghermezian and his brothers “identify arrangements that could be considered trusts under the laws of Canada”. ...

Courts have also repeatedly stated that the classification of receipts or expenditures into capital or income depend on all the surrounding facts and circumstances of each case, judicial precedents being no more than guidelines to a court to make sure that all material and relevant facts are considered or analyzed. ... Otherwise, depending on the circumstances, the amount received may be considered to be either a reduction of rental expense or a Capital receipt to the tenant. This bulletin was modified on December 20, 1983, such that paragraph 9 of IT-359R2 now reads as follows: A payment received by a tenant from a landlord as an inducement to enter into a lease will be considered in the hands of the tenant as (a) a non-taxable capital receipt where the payment is a reimbursement of part or all of the tenant's capital cost of leasehold improvements within the meaning of Regulation 1102(4); (b) a reduction of those expenses where the payment is a reimbursement of other expenses incurred by the tenant; (c) income where the negotiation of leases is a regular part of the tenant's business operations (eg. a chain store); (d) a reduction of what would otherwise be the rental expense of the tenant where the payment is a rebate of rent for a period of the lease; (e) a non-taxable capital receipt in other cases. ...

The taxation of benefits conferred from a trust was considered in this case, a decision of the Exchequer Court of Canada. ... The plaintiff suggests that the weight of previous authority shows that the granting of an interest-free or low interest loan to employees and shareholders was not considered to be a benefit to the taxpayer prior to the enactment of section 80.4 of the Act. ... Commissioner of Internal Revenue [465 U.S. 330] and found the reasoning of the Court to be interesting but by no means determinative, as it must be read in the light of the statutory enactment being considered by that Court. ...

In reaching his conclusion, he considered the financial position of Petrosar and other parties including: (a) the capital cost per annual pound capacity of Petrosar as compared to U.S. ... It was therefore argued that since the shares issued in payment of interest were valueless, the interest cannot be considered as having been paid. ... The expert witness Doak, as previously stated, considered in his valuation report this hypothetical option value” and attributed no value to it. ...

He would not embark on a new venture or expansion without first securing the expert and professional advice which he considered the best and base his decisions on that advice. ... He considered that he could not and he was not prepared to commit himself to an amount greater than $259,000, which includes $100,000 for renovations. ... He considered the highest use of the property to be that of an automobile dealership. ...

The Supreme Court of Canada, in Sinnott News Company, Limited v MNR, [1956] S.C.R. 433; [1956] CTC 81; 56 DTC 1047, considered a similar situation that arose at a different level of the distribution chain. ... [2] Sale of Goods Acts in 1969 were, in their effect, identical to those of the Ontario Act considered in the Sinnott News case. ... A case precisely similar to this case could have come from Scotland and your Lordships would then have considered the meaning of this phrase in Scots law. ...

As a result, the records could hardly be considered adequate such as would allow Mr. ... However, certain criteria must be satisfied before a housing unit can be considered a taxpayer's principal residence. ... I am not satisfied based on the evidence that Lot 224 can reasonably be considered Mr. ...