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The CTR contains a copy of the RFI and a certificate signed by Scott Jeffery, Case Manager with the CRA, dated March 28, 2019, certifying the two documents that were considered by the Minister’s delegate in making the decision to issue the RFI on behalf of the Minister: (1) the Information Sheet for the RFI (redacted on the basis of relevance, solicitor-client privilege and section 37 of the Canada Evidence Act, RSC 1985, c C-5); and (2) a draft RFI. ... In my view, Zeifmans’ arguments regarding the importance of subsections 231.2(2) and (3) and their purpose in constraining the Minister’s information-seeking powers are properly considered within the Vavilov framework for reasonableness review (see Entertainment Software Association v Society of Composers, Authors and Music Publishers of Canada, 2020 FCA 100 at paras 32-35 (Entertainment Software); Roofmart Ontario Inc. v Canada (National Revenue), 2020 FCA 85 at para 20). [18] Questions of statutory interpretation are not unique and can be reviewed for reasonableness (Vavilov at paras 115-116): [115] Matters of statutory interpretation are not treated uniquely and, as with other questions of law, may be evaluated on a reasonableness standard. ... In Advantage Credit Union, Justice Mandamin, then of this Court, considered the contradictory conclusions of TD Bank and Artistic Ideas, cited the decision in Morton and followed Artistic Ideas (Advantage Credit Union at para 17): [17] I agree with Deputy Justice Strayer [in Morton]. ...

Indeed, the Court already considered whether those experts were necessary in two pre-trial motions (Canadian Pacific Railway Company v. ... Even if I did not end up having to rely on the Ely and Urban reports for the reasons detailed above, I carefully read, listened to, and considered the expert reports in my deliberations and they would have been relied on more heavily had it been necessary to address equitable defenses claim. ... Regehr’s purchase of MS Word, which is basic software that should be considered as part of the cost of preparing his expert report and should not be borne by CPRC. ...

In 2015, the Applicant submitted a disclosure application under the Voluntary Disclosure Program [VDP] of the Canada Revenue Agency [CRA], after it considered it might be deemed a Canadian resident for income tax purposes under the Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.)) ... Importantly, the VDP is not intended to serve as a loophole through which taxpayers evade their tax obligations: see VDP Information Circular at paras 8-9. [18] According to the VDP Information Circular, to be considered valid, a taxpayer’s VDP disclosure must be, among other things, voluntary, meaning, it must not be initiated in response of, for instance, a CRA enforcement action, and it must include information that is complete and accurate. [19] If the Minister, through a delegated VDP officer, finds that the disclosure meets the VDP conditions, it will be considered a valid and complete disclosure and the taxpayer will be required to pay taxes or charges plus interest, but will not be charged penalties or prosecuted with respect to the disclosure: VDP Information Circular at para 11. ... The Proposal Letter went on to state that the CRA considered the unreported investment income earned prior to 2003 material. [99] Attached to the Proposal Letter was “Appendix 2” that provided further explanations for the proposed adjustments. ...

The jurisprudence is helpful in suggesting factors which might by analogy be considered in determining whether particular mine workings constitute a mine separate from an existing mine that has already come into production in reasonable commercial quantities. ... Coal resources of immediate interest, as contrasted with those of future interest, are seams of coal that because of thickness, depth, quality and location are considered to be of immediate interest for exploitation. ... Within that industry development expenses would be committed only when a reserve has been established that is considered to be likely to produce a Satisfactory profit from production as a result of planned investment in a specific project. ...

Tailleur’s complaint further because he considered any further investigation unnecessary. ... It also means that the exercise of language rights must not be considered exceptional, or as something in the nature of a request for an accommodation.  ... To comply with the OLA requirements, the CRA in fact considered all possible reasonable measures in an attempt to reconcile Part IV and Part V of the Act. ...

However, if I am wrong in reaching this conclusion, the use of the Mark asserted by Live has also been considered. ... It must be considered in its proper context as a conclusion arising from the facts of HomeAway and not as a general principle. [86]   In HomeAway, HomeAway advertised third parties’ homes for rent on a US based website. ... Justice Hughes found use of the trade-mark in Canada based on the particular facts. [87]   In UNICAST, Justice Noël commented that Justice Hughes’ statement at paragraph 22 of HomeAway must be considered in context. ...

The parties considered the importance placed by the Supreme Court on the past and ongoing participation in a shared culture, in the customs and traditions of a community in an identified geographical location. 22.   ... The Parties considered the importance placed by the Supreme Court of Canada in Powley on the past and ongoing participation in a shared culture and in the customs and traditions of a community. ... Abbott, failed to make the inference permitted by Section 16. [182]   This very argument was considered and rejected by the Appeal Master in earlier decisions. ...

PURCHASE PRICE (a) the purchase price shall be the aggregate sum of $3, considered as payment in full for the 17,920 common shares being transferred to the party of the fifth part pursuant to this agreement; it being mutually agreed that the purchase price so stipulated is consistent with the obligation morally and legally assumed by the party of the first part under the agreement dated May 28, 1970, rights to which purchase have been assigned by the parties of the second part and the party of the third part and the party of the fourth part to the party of the fifth part, it being provided that the purchase price will adjust under and pursuant to the exigencies covered in subparagraph 2(c) and paragraph 15 hereinafter; (c) The Purchaser, Malden Quarries Limited, hereby engages and commits itself unequivocally to reimburse the party of the first part for any income taxes or any other types of taxes (and any interest payable thereon in each instance) actually incurred and paid by the party of the first part on or before July 31, 1986 in respect of the sale of the 17,920 shares covered by this agreement; the party of the first part shall be reimbursed by the Purchaser in respect of any such taxes and interest actually incurred and paid by him within thirty (30) days of his giving notice to the Purchaser of the amount thereof and evidence of payment thereof; it is understood and agreed by the parties hereto that if at any time all or part of the taxes actually incurred and paid by the party of the first part hereunder and repaid to the party of the first part by any taxing authority, all amounts so repaid to the party of the first part shall in turn be repaid by him to the Purchaser; any amounts paid hereunder to the party of the first part shall be added to and form part of the purchase price payable for the said 17,920 shares; (e) that HMS owns or has full power and authority to sell or he can cause the said shares to be sold hereunder, to receive the purchase price therefor and to agree to receive the purchase price therefor and to agree to the terms, conditions and provisions herein contained; 10. ... FURTHER ADJUSTMENT TO PURCHASE PRICE In the event that the sale of shares provided for herein is deemed and assessed by any income tax authorities to constitute a disposition by the party of the first part for proceeds of disposition in excess of the purchase price payable hereunder, then any escess [sic] of such deemed proceeds of disposition for tax purposes over the total consideration paid or payable by the party of the fifth part for the said shares under subparagraphs 2(a) and 2(c) hereof shall be considered to be a gift to the party of the fifth part pursuant to paragraph 69(1)(c) of The Income Tax Act (Canada). ... Malone [2] and considered fundamental in common law Canada, first, the language of the alleged settlor must be imperative; secondly, the subject matter or trust property must be certain; thirdly, the objects of the trust must be certain. ...

Alternatively, defendant contends that the construction and sale of the hydroplane floats was a speculative operation and that for this reason the bad debt should be considered as resulting from an adventure in the nature of trade and deductible as a loss in the calculation of his income. ... He considered the shares to be worthless and did not consider the ‘acquiring of these shares as an inducement for the making of the loans, even though the $111,500 with which we are here concerned was advanced after he and Mr Bolduc became shareholders. ... While there is no doubt that the matter in issue was an important and interesting one and that counsel for defendant is experienced in these matters and can be presumed to have devoted considerable time to the preparation of the case, it nevertheless appears to me to be contrary to the spirit and intention of subsection 178(2) to argue that on the one hand the Minister should pay all reasonable and proper costs of the taxpayer because the amount of the tax involved in the assessments for the year which is before the Court does not exceed $2,500, while, on the other hand, in estimating what are the reasonable and proper costs, consideration should be given to the fact that a sum substantially more than this will be involved if the total amount of income to be deducted over a period of years is taken into consideration, and that because of this the importance of the matter is consider- ably greater than one involving a tax of under $2,500 with the result that if the fees which taxpayer’s counsel charges to taxpayer reflect the fact that this larger sum is in issue, these should be considered as reasonable and proper costs of the taxpayer which the Minister will be obliged to pay under subsection 178(2). ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... In 1982 and in 1984 some buildings in the area near Fonthill were considered in a preliminary way as possible sites for such a centre, but without a major sponsor and with very limited resources the matter was not further followed up. ... It seemed evident from his testimony that personal qualities, an ability to present the sport and the rally team in a positive light reflecting well upon the sponsor would be a factor considered by a prospective sponsor. ...