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Since the income earned after 1971 that was attributable to the 466 redeemed shares amounted to $364,942, one of the results of the redemption was to effect a significant reduction in the portion of the capital gain that Gestion Dufresne would have realized on a disposition of the 466 shares at fair market value immediately before the redemption and that could reasonably be considered to be attributable to anything other than income earned after 1971. ... For example, in paragraph 55(5)(e) of the Act, Par- liament did not merely provide that two sisters are deemed not to be related to each other; it also considered it necessary to add that they are deemed to be dealing with each other at arm’s length. ... Dufresne would be considered brothers-in-law and would thus be deemed to be brothers. ...

Ltd of 100 common shares it held in the appellant to the Trust on January 1 st, 2005. d) the Respondent further adds, in paragraph 7.1(f), that none of the transactions may reasonably be considered to have been undertaken primarily for bona fide purposes other than to obtain the tax benefit. ... The AGC submits that none of the following avoidance transactions may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit, and are consequently avoidance transactions within the meaning of subsections 245(2) and 245(3) of the Act. ... The Respondent acknowledges that the potential application of the GAAR had been considered by various officers of the CRA during the audit of the Appellant but that it was ultimately not a basis on which the reassessments had been issued. [38] The fact that the Respondent has chosen to add now the proposed amendments to its pleading does not constitute a prejudice to the Appellant. ...

In Abreo, [6] the court considered good faith participation in a charitable donation tax scheme and an alleged CRA “duty to warn” (discussed further below). ... In an effort to be as fair as possible to the Appellant, I considered his written submissions and the arguments therein as supplements to his oral arguments. ... Taxpayer Bill of Rights [40] In Azzopardi, [17] this Court considered whether the Minister had a duty to warn taxpayers pursuant to the Taxpayer Bill of Rights that the CRA published. ...

The prevailing rate of inflation, the operating expenses of Gerbro and the annual expenses of Marjorie Bronfman were considered in order to arrive at this target rate of return. ... In light of the words “it may reasonably be concluded” preceding the description of the Motive Test in section 94.1, what is to be considered is whether it is objectively reasonable to conclude that such a benefit was contemplated. ... Whether it may reasonably be considered that Gerbro in fact obtained the contemplated benefit is a factor to be taken into account under paragraph 94.1(1)(d), but is not the only factor. ...

Gauthier objected to a large part of these documents, which he considered not to be relevant to the year in question. ... The taxpayer accordingly does not have the burden of destroying facts which were not considered at the time of the assessment. ... Cudjoe noted that the shares of a minority shareholder are normally considered to have less value. ...

The only issue to be considered and determined in this case is whether the effects of the impairments to her mental functions are such that her ability to perform a basic activity of daily living is markedly restricted. ... APPENDIX   Credit for mental or physical impairment 118.3  (1) Where (a) an individual has one or more severe and prolonged impairments in physical or mental functions, […] (a.2) in the case of an impairment in physical or mental functions the effects of which are such that the individual’s ability to perform a single basic activity of daily living is markedly restricted or … a medical practitioner has certified in prescribed form that the impairment is a severe and prolonged impairment in physical or mental functions the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted … where the medical practitioner is a medical doctor or, in the case of […] (vi) an impairment with respect to an individual’s ability in mental functions necessary for everyday life, a psychologist,                                                […] (b) the individual has filed for a taxation year with the Minister the certificate described in paragraph (a.2) […] […] there may be deducted in computing the individual’s tax payable under this Part for the year the amount determined by the formula […] 118.4  (1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (b.1) an individual is considered to have the equivalent of a marked restriction in a basic activity of daily living only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual’s ability to perform more than one basic activity of daily living (including for this purpose, the ability to see) is significantly restricted, and the cumulative effect of those restrictions is tantamount to the individual’s ability to perform a basic activity of daily living being markedly restricted; (c) a basic activity of daily living in relation to an individual means (i) mental functions necessary for everyday life, (ii) feeding oneself or dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiar with the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with the individual, (v) eliminating (bowel or bladder functions), or (vi) walking; (c.1) mental functions necessary for everyday life include (i) memory, (ii) problem solving, goal-setting and judgement (taken together), and (iii) adaptive functioning; (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living; and (e) feeding oneself does not include (i) any of the activities of identifying, finding, shopping for or otherwise procuring food, or (ii) the activity of preparing food to the extent that the time associated with the activity would not have been necessary in the absence of a dietary restriction or regime; and (f) dressing oneself does not include any of the activities of identifying, finding, shopping for or otherwise procuring clothing.                                ...

He estimated that he would be required at the project sites outside of what are normally considered "business hours" about 50% of the time. [9]      Describing the Jeep Cherokee as a vehicle that is "exclusively a business tool", the Appellant stated that "on occasion" he takes the Jeep Cherokee home from the office at the end of the day's work. ... Each year, in preparing tax returns for Keefe Bros. and the Appellant, he considered the use the Appellant made of the vehicle for anything other than business purposes. ... While noting that the Court described the 90% rule as "arbitrary", counsel argued this decision was supportive of the Minister's position in that, at paragraphs [18] and [19], the learned judge specifically considered D. ...

Lastly, in the further alternative, if the Court should conclude that subsection 18(3.5) applies then the Court should find from the evidence the parking garage is an adjunct to and forms an integral part of the Hilton hotel and should not be considered a separate building for the purpose of the statutory provision. ... The Queen, [1988] 2 C.T.C. 167; 88 D.T.C. 6386, wherein the Court concluded that in the natural Bas industry certain pipes and valves were not considered pipeline but were in fact considered an integral part of the compressor stations (this categorization was for the purpose of determining the asset class for the purpose of determining the appropriate capital cost allowance). ...

Gilvesy said the manager of the property, whoever it was, considered any money it received as manager to be the property of M.G.D. ... In assessing, the Minister considered the transaction of purchase and sale of the Dundas property between Enterprises and Pine Hollow or M.G.D. was not at arm’s length. ... The difference between the price she would have paid for the property and its fair market value at that time arguably could be considered as a benefit a person such as Mr. ...

  [5]               In 2004, she handled the assessment of the Appellant and considered his objection. ... (c)               The Appellant exercised, in 1999, his right to take the instructor position in accordance with Appendix “C” at a time when he retained his status to claim benefits under the employment contract; and   (d)              The Appellant’s seniority for the instructor’s position (which the Court considered in calculating the damages accrued) extended back in time to l995 when the instructor position actually attached to the Appellant’s position as Dean ... Only if the answer to the first question is “no” and the answer to the second question is “yes” will the amount received be considered a retiring allowance ...