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The Respondent submits that the Officer considered how it would be in the son’s best interests to remain in Canada, including the pros and cons. ... The guide notes that the BIOC do not outweigh all other factors; rather, they are only one of many important factors to be considered. ... In the present case, the Officer certainly considered establishment and did attach a weight — albeit no weight. ...

He stated that they were considered as part of the capital of the company. ... All advances were made interest free because, he stated, they were considered as capital. ... The deductibility must be considered solely on the basis of the laws that existed at that time. ...

Pursuant to a change in the Unemployment Insurance Regulations effective January 1, 1983, it was advised in the latter part of 1982 that its employees would be considered agricultural employees and qualified for the special benefits provided for in the new regulations. ... He did not state that the evidence of an expert in the field was not to be considered. ... Where the development of the basic food product still involves the growing process and natural biological changes as opposed to artificially manufactured foods or mere processing, I do not feel that, generally speaking, the activity would be considered by the general public as anything other than agricultural in nature and would, therefore, generally be considered as a farming operation. ...

They describe the precise manner in which the question should be considered. ... Furthermore the appellant could certainly not be considered as a purchaser in good faith of these assets since it knew in detail of the claims for income tax. ... Counsel for both parties admitted that they had not considered this question on the appeal but that, on thinking it over, they were satisfied that the sale was in accordance with this Act. ...

A supplementary issue is the valuation of the properties in question depending on whether or not they are considered to be“ inventory”. ... If the property was acquired as an investment, any gain or loss on resale will probably be considered as capital in nature. ... A similar issue was considered in Bailey v. M.N.R., [1990] 1 C.T.C. 2450; 90 D.T.C. 1321 (T.C.C.). ...

The Tribunal also finds that Heirloom cannot be considered a manufacturer of clocks pursuant to subsection 23(1) of the Act. ... The Tribunal is of the view that, in order for an object to be considered a manufactured clock, it must be able to keep time. ... In applying the rationale in Movado to the present case, Heirloom must have had manufactured functional clocks in order for it to be considered a manufacturer. ...

  [17]            Having considered the matter, I find that I must concur with the respondent’s analysis. ... Paragraph 3 of the Memorandum states the following: This memorandum sets out the administrative guidelines under which the cancellation or waiver of penalties and interest may be considered. ... The following paragraphs from GST Memorandum 500-3-2-1 – Assessments and Penalties Cancellation or Waiver of Penalties and Interests will also be considered: 7. ...

An avoidance transaction means any transaction (a) that, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit; or (b) that is part of a series of transactions, which series, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit. ... Justice Rothstein summarized the guiding principles with respect to subsection 231.2(1) as follows, at paragraph 17: Having considered Richardson and McKinlay, I conclude: 1.              ... This evidence of motive was not excluded or considered irrelevant or inadmissible. [32]            Therefore, I am not satisfied that tax planning information is per se irrelevant to a proper subsection 245(3) analysis. ...

The delegate of the Minister considered various public documents, including a report from the U.S. ... Is the evidence relevant for establishing or denying an essential fact to be considered in the decision? ... Karshan reported and commented on the situation in Haiti for the same periods that are covered by the documentation that the delegate of the Minister considered during his decision. ...

Also, we have carefully considered the facts of the case and your submission as it relates to the applicable legislation. ... However, and contrary to Nixon, there is no evidence in this case that an exemption was considered under another section of the Guidelines ... Antonacci clearly considered the reasons provided by the applicant for failing to file the terminal tax return on time. ...