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In my view, in the case at bar, there are other circumstances which lead me to conclude that this transaction has to be considered a trading transaction. ...

In general the whole tenor of the act and the intention which it sufficiently expresses are considered, rather than the ordinary acceptation of particular words, in order to determine whether there is substitution or not. 4 *944. ...

When one is dealing with particular resources described as oil or gas wells, or bituminous sands deposits, paragraph 1201(5)(d) must be considered. ...

It was submitted that the share purchase warrants were rights or interests, legal or equitable, in or over Campbell Chibougamau shares, and that Campbell Chibougamau was a company incorporated in Quebec; thus it was submitted that the warrants were situated in Canada. 30 The learned trial judge carefully considered the nature of rights involved in share purchase warrants of the kind involved in this case, and in so doing distinguished a share purchase warrant from a share warrant. ...

This is, of course, by no means conclusive as each transaction must be considered on its own merits and there is no doubt whatsoever that plaintiff and its principals are developers on a very large scale, with the greater portion of their revenues coming from rentals for shopping centres and apartment buildings rather than from real estate sales. ...

The question that arises on the review application is whether the Board erred in law in reaching its conclusion. 6 In Pascoe v The Queen, [1975] C.T.C. 656, a division of this Court considered the deductibility under paragraph 11(1)(l) of the former Income Tax Act of amounts paid by a husband for medical and educational expenses of children of the marriage. ...

In any event, I will nonetheless consider if the “conduct” she complains of could, on its own, support a claim of negligence against the CRA. [55] To establish negligence, the Plaintiffs must establish: (1) the CRA owed them a duty of care; (2) the CRA breached the standard of care; and (3) the CRA caused the damages alleged. [56] Justice Ahmed, in Oddi, considered a negligence claim against the CRA and noted, “the jurisprudence supports the finding that the CRA does not owe a duty of care to taxpayers” (at para 77). ...

The Applicant had the right to obtain full disclosure of the documents that were considered by the Minister in the course of his own audit (HSBC Bank Canada v The Queen, 2010 TCC 228 at paras 13-15), the right to challenge the admissibility of any documents relied on by the Crown on the basis of privilege, and could have challenged the assessments themselves on the basis that privileged documents were relied on in assessing him, if applicable (JP Morgan at para 82, citing Redeemer Foundation v. ...

It is the GMS arrangement alone which must be considered. Also, while the relationship between the plaintiff and Marlowe-Yeoman may have been created by contract, it was not an agency contract. ...

In this case, however, the Minister of the day specifically referred to explanatory notes he had published in conjunction with consideration of the bill amending the Act, and it is urged these notes be considered in support of the submission of the plaintiff about the mischief sought to be remedied, and the general purpose of the amendments, following the principle set out by MacGuigan, J.A. in Lor-Wes Contracting, supra, at 84 (D.T.C. 5314): I am strengthened in this conclusion by the clear indication of the evil sought to be remedied found in the parliamentary debates, of which as public documents this Court can take judicial notice. ...