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To come to a determination on this issue, all relevant facts must be considered. ... In this case, the applicants made submissions and the officer considered them. ... If the answer to either of these questions is “NO”, the disclosure may be considered voluntary. ...

I don’t think it can be disputed that he is in the venture for anything else but profit, even though the expectation of a profit might be considered unreasonable. ... This I think was attributable to the rental and operation of a new type of drill which the plaintiff considered most advantageous in furthering the search. ... It was only from the moment of sale that the cost of the land could conceivably be considered as a deductible outlay or expense. ...

Simpson's wages could not be considered unreasonable given this minimum and the fact that she was looking after two children. ... The effect of the impugned distinction or classification on the complainant must be considered. ... The cost of child care takes up a considerable portion of women's income (approximately one-fifth) and is considered a high price item. ...

TekSavvy further notes that in introducing reforms to the Copyright Act in 2012 Parliament considered but chose not to provide for a site-blocking regime. ... In doing so, in the Telecom Decision 2018-384 [FairPlay decision] at para 67, it considered the scope of the power granted to it by section 36: 67.   ... Each of the factors will be considered but they will be addressed holistically in my assessment of the balance of convenience. ...

The RAD stated that, in conducting an independent assessment, it considered the psychological report from Dr. ... A negative finding in respect of any of these factors means the evidence need not be considered. ... The RAD nonetheless considered whether the proposed new evidence should be admitted to supplement Ms. ...

Paragraph 129(4)(a) of the Income Tax Act at the relevant times read as follows: (a) “Canadian investment income” of a corporation for a taxation year means the amount, if any, by which the aggregate of (i) the amount, if any, by which the aggregate of such of the corporation’s taxable capital gains for the year from dispositions of property as may reasonably be considered to be income from sources in Canada exceeds the aggregate of such of the corporation’s allowable capital losses for the year from dispositions of property as may reasonably be considered to be losses from sources in Canada, (ii) all amounts each of which is the corporation’s income for the year (other than exempt income or any dividend the amount of which was deductible under section 112 from its income for the year) from a source in Canada that is a property, determined, for greater certainty, after deducting all outlays and expenses deductible in computing the corporation’s income for the year to the extent that they may reasonably be regarded as having been made or incurred for the purpose of earning the income from that property, (iii) all amounts each of which is the corporation’s income for the year (other than exempt income) from a source in Canada that is a business other than an active business, determined, for greater certainty, after deducting all outlays and expenses deductible in computing the corporation’s income for the year to the extent that they may reasonably be regarded as having been made or incurred for the purpose of earning the income from that business, exceeds the aggregate of amounts each of which is a loss of the corporation for the year from a source in Canada that is a property or business other than an active business; and The six items or sources of income in issue here which Supreme Theatres Limited submit qualify as “Canadian investment income” within the meaning of paragraph 129(4)(a) of the Act are: 1972 1973 1. ... Rent from the lease of a portion of the Birchcliff Theatre parking lot to a Christmas tree vendor 250 $12,235 $10,870 Less expenses 1,406 843 NET TOTAL (admitted) $10,769 $10,027 Whether or not these certain amounts of income from these six sources or from any of them are in any of the categories above referred to are now considered. ...

  [12]            The necessity to seek judicial authorization to obtain information from a third party concerning unnamed persons was considered by the Federal Court of Appeal in Toronto Dominion, above.  ...   [15]            In Artistic Ideas, above, the Federal Court of Appeal again considered s. 231.2(2) of the Act.  ...   [16]            These two Federal Court of Appeal cases were recently considered by Deputy Judge Strayer in Canada (National Revenue) v. ...

After reciting the facts he made the following observation at 2062 (D.T.C. 1421): From the appellants subjective viewpoint, certainly the use and enjoyment by her of the space afforded by the adjacent Lot 77 is a matter to be considered. ... Thus it will be seen that while the learned judge considered that the use of Lot 77 may well have been convenient and enjoyable for the plaintiff he dismissed her appeal because that lot was not "necessary" to the use and enjoyment of the housing unit. ... These were sold as building sites for homes and therefore only the area of an individual lot could be considered contiguous to a house built on such a site. ...

In determining the issue herein, I am guided by the statement of Cat- tanach, J in Willumsen v MNR, [1967] CTC 13; 67 DTC 5022 where he states at pages 18, 5026: As I conceive it the correct approach to the solution of a problem of this kind of case in any given set of circumstances is first to examine the taxpayer’s acts and operations objectively, bearing in mind that the question is one of fact in each particular case and that the appellant’s statement at the trial is only part of the evidence and must be considered along with all the objective facts. If, after consideration of these facts, it should be concluded that the inference to be drawn is one of “trading”, then the matter must be considered to ascertain if there is some Satisfactory explanation, consistent with the facts as found, which would negative that prima facie inference. ... He does not claim to have considered any such plan himself in relation to the share in the lands that he acquired from McLean on February 23, 1973. ...

Counsel for the defendants referred to certain statements by Noël, J in Yardley Plastics of Canada Ltd v MNR, [1966] Ex CR 1027; [1966] CTC 215; 66 DTC 5183 in support of his argument that de facto control should prevail even in a case where two corporations might be considered associated in the strict sense of subsection 251(1)(2). ... It appears clear in this latter case that the question is first and foremost one of fact, and that it is indeed de facto control that must be considered. ... De facto control cannot be considered in such a situation, when there is de jure control based on an immediate family relationship between ali the members. ...