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These rules will ensure that where it can reasonably be considered that one of the main purposes of a tax-free intercorporate dividend was to reduce the proceeds on a disposition of a share, the capital gain otherwise determined will be adjusted to reflect the extent to which aggregate tax-free dividends have exceeded post-1971 taxed retained earnings. [21]     Looking at the circumstances of these appeals, the appellants argue that no tax has been avoided and that the dividends received by the holding companies do not exceed what the statutory scheme contemplates. ... The facts in these appeals are quite different from those that the Canada Revenue Agency considered. [31]     Tax literature- The Crown argues that its position is supported by the tax literature: Ton-That and Sider, Understanding Section 55 and Butterfly Transactions. [4] The relevant passage reads (p. 48): However, if a complete rollover is not attained, some of the safe income may be lost. ... Ton-That and Sider do not set out what arguments they considered in coming to this conclusion. ...

Roos stated that he was not prepared to buy for such a figure, which he considered exorbitant, and that he would look elsewhere. ... My conclusion from observing the appellants is that the additional land beyond that which they considered necessary for the nursery played no part whatever in their decision to buy. ... In this case the filing of a document with the Town of Brighton, a proceeding without statutory sanction or legal effect, and one that was immediately abandoned and that was, in any event, no more than a course of action which the appellants considered as a necessary alternative to severing a couple of lots is altogether too tentative and too equivocal to bring about the significant effect of converting what was clearly a capital property to inventory, and the concomitant tax consequence of a deemed disposition in 1984. ...

.), referred to by the appellant, the court listed some factors considered to be material in determining the question of fiscal residence, at page 5163:  ... ... They must be considered in the light of the basic premises that everyone must have a fiscal residence somewhere and that it is quite possible for an individual to be simultaneously resident in more than one place for tax purposes ... Finally, the Boston case was considered but not followed in the McFadyen case, which was affirmed by the Federal Court of Appeal ...

Amounts paid as a donation to CanAfrica [10]         The first question to be considered is what amounts were given as a donation to CanAfrica. [11]         The starting point for the analysis is to consider what the Minister assumed in making the assessments because the appellants have the initial burden of proof to demolish these assumptions, at least on a prima facie basis. ... This assumption will be considered to be true unless an appellant establishes otherwise. [13]         I would make a few preliminary comments before considering the evidence. [14]         First, the appellants all relied almost exclusively on their own self-interested testimony, or the self-interested testimony of a spouse, to satisfy this burden of proof. ... Further, there was not the expectation of a benefit which the Tax Court had found in Webb. [61]         Based on these comments, I would conclude that the issuance of an inflated tax receipt should not usually be considered a benefit that negates a gift. [62]         The Court in Doubinin seems to leave open the possibility, however, that there may be extraordinary circumstances in a particular case that should be taken into account. [63]         Are there particular circumstances in these appeals that would justify a conclusion that the inflated tax receipts are a benefit that negates the gifts? ...

Prior payments   (3) For the purposes of this section and section 60, where a written agreement or order of a competent tribunal made at any time in a taxation year provides that an amount paid before that time... is to be considered to have been paid and received thereunder,   (a) the amount is deemed to have been paid thereunder; and  ...   ... (b)   Payments to third parties may be considered deductible support only if the order explicitly provides for the application of subsections 56.1(2) and 60.1(2) of the ITA (that is to say that the payer may deduct the amounts and that the recipient must include them in his or her income) ... I do not see how hypothec payments made under that clause could be considered as payments of "support amounts" according to the definition in subsection 56.1(4). ...

In order for such a payment, which in itself, of course, is not made for the purpose of earning a profit, to be nonetheless considered to meet the requirement in paragraph 18(1)(a) of the Act, it must be seen as the unfortunate consequence of a risk that the taxpayer had to take and assume in order to carry on his trade or profession. And in order for the payment to be seen as such, it is an essential condition, I believe, that it be directly related to an act that was necessary in order to carry on the trade or profession and that it could potentially have been considered to have been performed improperly ... In my humble opinion, if the TCC judge had considered the evidence from the criminal proceedings, he would have had no choice but to conclude that the respondent had not discharged his burden of proving the connection between the legal fees and his business ...

An expropriation judgment may be considered by the Court and in my opinion the position adopted by Mr. ... Counsel for the appellant argued that the present paragraph 53(1)(n) simply entrenched a pre-existing accounting principle in the Act in 1985, and that the reasonable expenses incurred by the taxpayer in having the property appraised and in disposing of it must be considered in calculating the adjusted cost base. ... In my view, it is an expense which, in certain circumstances, depending on the evidence, may be considered to be incurred for the disposition of a property. ...

Schmaltz, [1977] 5 W.W.R. 278 and says that the evidence in this appeal meets the tests set out and considered in that judgment. ... Bayda, J.A. considered a number of authorities and at page 346 said: A review of the cases on rectification confirms that the following extract from the Law of Contract by Professor P.H.L. ... It was unquestionably the intention of the legislators to remove any doubt that the particular form of payment described in subparagraph 18(1)(m)(i.2)(iii) of the Act could not in any circumstances be considered as a Canadian development expense for the purposes of subsection 66.2(5) of the Act. ...

According to him it was not considered to be important at that time. They only had two hours to do the agreement and they intended to proceed with a formal agreement later on. 20 In paragraph 8, the words “ the company will not make any claim against ” were changed to “ will not pursue ” the bank for any claim that it may have against the bank up to April 12, 1988. 21 According to this witness these changes showed that the agreement was not final. 22 He admitted that two senior and experienced counsel had formulated the agreement but he did not express any concern at the time that there was no reference to transferring the Debenture in the agreement. ... It must be considered from the point of view of the taxpayer who would be affected by section 80, not the creditor. ... When all of these are considered, it can be seen that the debt was clearly not extinguished or settled on April 12, 1988. 43 It was suggested that the creditor in agreeing that it “ would not pursue ” the Appellant was merely “ abandoning its right to enforce payment ” and that this is not a settlement. ...

When can two persons be considered as living in a conjugal relationship? ... The problem has often been considered in actions brought under s. 4(1)(e)(i) of the Divorce Act and, generally speaking, a finding that the parties were living separate and apart from each other has been made where the following circumstances were present:   (i)           Spouses occupying separate bedrooms.   ... Reference to these seven factors will prevent an inappropriate emphasis on one factor to the exclusion of others and ensure that all relevant factors are considered.  .....   ...