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The evidence has shown or established the following facts: (a) both plaintiffs knew from their employment by “Mitchell” or shortly thereafter — before March 31, 1977 — that they had the opportunity to buy the company's shares; (b) the quantity and price of shares allocated to both of them was known (5 shares each, $1 per share) from the beginning; (c) both had indicated their interest in buying these shares; (d) they considered themselves as shareholders even though they did not have their shareholder's certificate in hand. ... Bastien considered himself as a shareholder of the company even before the official date of acquisition of his shares (August 30, 1978) since he signed a guarantee of indebtedness for $20,000 in May 1978 (P-14); (e) the litigation with Mr. ...

In concluding her judgment Madame Justice Mailhot states at 10 (translated): The tribunal considers that the eventual right of the creditor of a commercial pledge can not be considered as an actual right of possession giving rise to a right to revendicate under Article 597 of the Code of Civil Procedure and the setting aside of the seizure when there has been no taking of possession by the creditor of the pledge. ... The question of whether Article 1994(4) of the Civil Code is in conflict with section 29 of the Special Corporate Powers Act is a difficult one, which need not be considered here where the actual merits of the opposition are not being dealt with in a final manner. ...

Under the circumstances and although there can be no criticism of the time expended by counsel for said respondents nor of his changes, such expenditure of time cannot be considered as being justified for the amount of tax involved, and therefore this account cannot be considered as reasonable and proper within the meaning of paragraph 178(2)(a) of the Act. ...

The following factors will be considered when determining whether or not the Department will cancel or waive interest or penalties: (a) whether or not the taxpayer or employer has history of compliance with tax obligations; (b) whether or not the taxpayer or employer has knowingly allowed a balance to exist upon which arrears interest has accrued; (c) whether or not the taxpayer or employer has exercised a reasonable amount of care and has not been negligent or careless in conducting their affairs under the self-assessment system; (d) whether or not the taxpayer or employer has acted quickly to remedy any delay or omission. 10. ... It is clear from the evidence on the record that in additional to the applicant’s written representations, each of the TSO directors considered the detailed recommendations of a fairness committee which in both cases had particular regard to the elements set out in paragraph 10 of Information Circular 92-2. ...

In counsel's view, a business such as that of the appellant must develop a step at a time; the first step being the development of a key rider, and thus any losses sustained in the process of developing the key rider are to be considered as losses sustained during the start-up period of the business. 7 This submission is contrary to the evidence given by the appellant who described her alleged equestrian business as follows: An equestrian business is the acquisition and training of horses; the supplying of an environment for them; the facilities for them, resulting in the ability to take on students; that you can rent space in your barn, train the students, providing enough capital to go to shows; providing enough capital to buy new baby horses and turn them over, train them, turn them over. ... We note that as late as 1991, i.e. three years after the taxation years at issue and at the time the appellant's daughter started training at Millar Brooke Farm, Ian Millar's farm, her father still considered her daughter to be at “the university of the horse.” ...

He argues the decisions are vague and it is unclear what evidence the Minister considered and relied on. [8] Mr. ... Winkler had contravened the Customs Act, the Minister considered whether the terms of release should be varied pursuant to section 133. ...

The Applicant relies on caselaw establishing that under the Guidelines the primary factor to be considered by the Minister in a request for fairness relief is whether the circumstances were beyond the taxpayer’s control (3500772 Canada Inc. v. ...   [41]            I have carefully considered the Respondent’s submission that the Applicant is arguing for the first time on judicial review that his delusions began sometime in the 1990’s and not in 1985 ... The Applicant contends that, despite this instruction, the delegate preparing the Decision was heavily influenced by the prior decision, and approached the matter on the basis that the prior decision would only be varied if the additional matter to be considered was determinative.  ...

In calculating the gross revenue of the company the Crown considered income from grain sales to include the purchase price of the grain and the commission earned. ... The manufacturing or processing of a good contemplates that the process be considered as a whole and not divided into separate components. ... The Court considered this process to involve the production of a good prior to its use in the provision of a service. ...

In paying as it did the expenses, it can, in one view of the matter, be considered as fulfilling its own obligations. ... The evidence indeed disclosed that Pigott paid the expenses and most of the accounts were submitted to Pigott who never considered them to be First Wentworth’s expenses. ... I do not believe that the outlays can be considered as a separate operation isolated from the initial venture or the context in which they were expended and paid. ...

The legal issue is to determine whether the sum received by plaintiff from the lessor, the sum of $50,000, is to be considered as revenue, as claimed by the Minister of National Revenue, or as “a windfall gain realized by the plaintiff which is not income within the meaning of the Income Tax Act” (Paragraph 10 of Plaintiff's declaration). ... Gingras informed me that he was often solicited to be a tenant in shopping centres as plaintiff is considered a very desirable tenant. ... I-23 states: 37. (2) The amendment of an enactment shall not be deemed to be or to involve a declaration that the law under such enactment was or was considered by Parliament or other body or person by whom the enactment was enacted to have been different from the law as it is under the enactment as amended. ...