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While all of the above factors have been considered by the courts, it is the last one, the question of motive or intention which has been most developed. ... I have carefully considered the arguments put forward by the plaintiff and the testimony of Mr. ...

Addy, J, in his considered judgment, elaborates on the subject of “interest” and “guarantee” and the nature of a payment made by a guarantor to a creditor when the principal debtor is in default. ... Brebner [1967] 1 All E.R. 779 by Lord Upjohn at page 784, as follows: “My Lords, I would conclude my judgment by saying only that, when the question of carrying out a genuine commercial transaction, as this was, is considered, the fact that there are two ways of carrying it out — one by paying the maximum amount of tax, the other by paying no, or much less, tax — it would be quite wrong as a necessary consequence to draw the inference that in adopting the latter course one of the main objects is for the purposes of the section, avoidance of tax. ...

At the second level, she reviewed and considered all of the information and submissions available and referred to the Guidelines in the exercise of her discretion. ... Rather, the second level decision letter, supported by the second level Fact Sheet, shows that the Minister’s delegate considered all of Toastmaster’s submissions and explanations but found them to be wanting. ...

The contest in the evidence [9]                It is agreed that the whole of the evidence with respect to the issuance of the Requirement must be considered in order to determine the Purpose. ... It is not the function of the Income Tax Act alone which must be considered in this case (as it was in McKinlay); rather, it is the function of the Income Tax Act in conjunction with the Special Enforcement Program which must be considered.__ I am in agreement with the Court below which found that McKinlay is distinguishable, and further, that in the context of this case there is a criminal or quasi-criminal function apparent in the procedures and methods which were followed. ...

They are two parts of one unit and must be considered from that point of view. ... The Oxford English Dictionary has one definition of "repair" which may be considered: To restore to good condition by renewal or replacement of decayed or damaged parts. ...

(Desjardins J.A. concurring): Facts and Issues 1 These are applications for judicial review of a decision of a Tax Court Judge which denied the Applicant the disability tax credit found in paragraphs 118.3(1)(a.1) and 118.4(1)(c) of the Income Tax Act (the “Act”). 2 Under paragraph 118.3(1)(a.1), a taxpayer is entitled to a credit for mental or physical impairment where (a) an individual has a severe prolonged mental or physical impairment, (a.1) the effects of the impairment are such that the individual's ability to perform a basic activity of daily living is markedly restricted, (a.2) a medical doctor, or where the impairment is an impairment of sight, a medical doctor or an optometrist, has certified in prescribed form that the individual has a severe and prolonged mental or physical impairment the effects of which are such that the individual's ability to perform a basic activity of daily living is markedly restricted, (b) the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2) and (c) no amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual, is included in calculating a deduction under section 118.2 (otherwise than because of paragraph 118.2(2)(b.1) for the year by the individual or by any other person. 3 Section 118.4 defines the nature of an impairment in the following terms: 118.4: Nature of impairment (1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual's ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate device and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. 4 In the cases at bar, the issue is to determine whether, through a severe and prolonged physical impairment, the Applicant's ability to walk and to feed and dress himself is so markedly restricted as to say that he is unable, or that it requires from him an inordinate amount of time, to perform a basic activity of daily living. 5 The Applicant was born in July 1935 with a congenital condition identified as spinal epiphyseal dysplasia. ... This submission of counsel for the Respondent begs for qualification. 21 Section 118.4 clearly states for greater certainty that no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ...

., [1948] S.C.R. 486; [1948] C.T.C. 195, is considered authority for the proposition that a taxpayer has the onus of proof with respect only to the findings or assumptions of fact made by the M.N.R. at the time of assessment. ... Accordingly, Cattanach, J. considered there was no onus on Pillsbury to disprove that fact. ...

That may be contrasted with the defendant's position which is that foreign corporations like Norsk are not even contemplated by the Convention, for one must already beinherently a resident—a domestic corporation—in order to be considered a "resident" within the meaning of article IV.1. ... It seems highly improbable that, as the defendant contends, those who negotiated the Convention would have chosen criteria which would have been considered inapplicable as a standard for taxation in one of the two high contracting parties to the Convention. ...

The plaintiff contends that it is the substance and reality of the transaction that should be considered, rather than the form in which it was expressed (The Horse Co-operative Marketing Association v. ... He considered that clause "to be vain tax-planning reasons by Hamill". ...

However, what is really important is that the same conclusion becomes even more evident when the expression is considered in the context of paragraph 7(1)(b). ... Under such circumstances, damages even in the amount of $100,000, had the contract in fact been broken or were there a threatened breach, would, in my view, be considered very high if not excessive. ...