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  [16]          It appears that the CRA considered all the amounts paid to the appellants for their trips on union business within the municipality of Saguenay — that is to say, between Jonquière, Chicoutimi and La Baie — as taxable benefits. ... As far as she is concerned, the fact that the appellants received their full pay means that they cannot be considered volunteers. ... However, the allowances for meals within that metropolitan area were considered taxable. ...

If the receipt relates to the loss of an income-producing asset, it will be considered to be a capital receipt; on the other hand, if it is compensation for the loss of income, it will constitute business income... 9. ... To have done so, would probably have discouraged most taxpayers from further litigation over whether such payments were- after such amendment- still capable of being considered non-taxable receipts. ... Ontario (Minister of Transportation and Communications), [1987] 1 S.C.R. 906 considered the matter of the effect of highway construction on a certain strip of land owned by the plaintiffs. ...

Simply put, may they "reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit"? ... For example, transactions that may reasonably be considered to have been undertaken or arranged primarily for family or investment purposes would be immune from the GAAR under s. 245(3). ... In other words, it does not permit a transaction to be considered to be an avoidance transaction because some alternative transaction that might have achieved an equivalent result would have resulted in higher taxes. [23]     This is what I think the Crown is doing here. ...

Basically, since the taxable capital gain is considered non active business income to the company, the gain is taxed at the high rate of taxes. ... The onus was on the appellants to establish that it could be so considered and they have failed to do so. ... He said, when asked whether he had considered “... doing the reassessments in such a way as to put the taxpayers back in the same position they would have been in if they had done a liquidation”: I did give consideration to it. ...

It is against this larger background that the $6-million loss must be considered. ... His answer also indicates that in taking such counsel, the Appellant had considered, at least to some extent, the partnership’s business viability and its purchase price. ... Further, the nature of the business aspect of the transaction must be carefully considered. ...

He considered “going public” by contacting the press and electronic media to explain the unfair treatment of FBL. ... In an agarian society, land is considered to be the source of income. ... Cameron J. considered the cases such as J. Gliksten and Son, Limited v. ...

Instead, the subsequent amendment must be considered along with all other relevant materials to ascertain the object, spirit and purpose of the provision. ... Whether officials of the Department of Finance internally considered a retroactive amendment is irrelevant. ... Decision: As stated in Gwartz, a subsequent amendment may be considered in ascertaining the object, spirit and purpose of the provisions at issue. ...

[22]         The appellants are of the view that in determining whether there was a significant reduction in the capital gain or not, the transactions must be considered in their entirety and not in isolation. ... Double taxation can only be considered to exist where it is equitable and/or the language of the taxing Act is clear and unequivocal. [72]         At paragraph 30 of the judgment, Justice Hamlyn stated: There is a valid concern to prevent the same amount from being taxed twice, whether in the hands of a single taxpayer (See Perrault v. ... The Act creates no legal fiction which would have the effect of nullifying this distinction or by virtue of which the property of a corporation would be considered that of the shareholders. ...

(an) important factor to be considered is the proportion of the amount of space rented in relation to the total area of the building. ... " are to be considered having regard to two approaches, one quantitative and the other qualitative. ... Under the qualitative approach, the owner's main purpose in using the property in the taxation year must be considered; hence, the words following "but for greater certainty... ...

Cross because he considered that the guarantees he had given for SSI exposed him to a high risk of significant future liability ... The alternative approaches that we have considered are no more advantageous than this structure in meeting the [client’s] objectives ... All that can be said is that none of the undisclosed alternatives that were considered would have been more effective in their result or more advantageous to the client ...