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The effect of the impugned distinction or classification on the complainant must be considered. ... Edwards Books and Art Ltd., supra, in support of her argument, counsel for the respondent asserted that the legislator must have reasonable room to manoeuvre to meet conflicting pressures: By the foregoing, I do not mean to suggest that this Court should, as a general rule, defer to legislative judgments when those judgments trench upon rights considered fundamental in a free and democratic society. ... However, a classification within a group which is already limited by the income of the dependant and maintenance of a self- contained establishment must be considered with greater care than if it were a classification which affected the general public. ...

In contrast, the Appellants argue that they were the operators of the Tree Farm in their capacity as de facto partners. [40]         The Alberta Partnership Act (the “APA”) defines “partnership” as “the relationship that subsists between persons carrying on a business in common with a view to profit.” [6] Similar definitions are found in most common law jurisdictions. [41]         The APA enumerates factors that may or may not be considered relevant in determining whether a partnership exists. ... That the alleged partnership must be considered in the totality of the circumstances prevents the mechanical application of a checklist or a test with more precisely defined parameters. [11]   [45]         The Respondent cited a few cases that stand for the proposition that the courts should be cautious in finding that spouses are members of a partnership. [12] In my opinion, the cited cases are almost exclusively dependent on the factual findings of the court. ... The Appellants suggest that if the majority of the Land was used by the partnership, it should all be considered to have been used for the partnership’s purposes. ...

It is my understanding, however, that he considered the debt owed to the appellant by Fusion Co at the end of the 1999 taxation year to be a bad debt. ... Ball considered that the $350,000 US ($518,000 CDN) liability became an actual liability in the 1999 taxation year. ... It is my understanding, however, from the Notice of Appeal, that the appellant considered the loss to have occurred in that year. ...

Pletch, might, but for the existence of the Appellant corporation, reasonably be considered an officer (as opposed to any other type of employee), it is still necessary to consider the question of whether the relationship is one of independent contractor or employee ignoring both the corporate Appellant and Mr. ... All this considered, the control factor favours a finding of independent contractor status. ... It is just one of a number of factors that must be considered. [10]     The following are factors favouring independent contractor status: (a)       Mr. ...

It was her opinion that chemicals found in foods, if they have an intoxicating effect on the user, can be considered an intoxicant and should be avoided ...   [35]          The Appellant submits that alternatively, the cost of the remedies can be considered as part of the naturopath’s fees for services and is therefore deductible under paragraph 118.2(2)(a). ...   [40]          It was the Appellant’s alternative argument that the costs of the remedies can be considered to be part of the fees for Dr. ...

The Respondent first argued that the property tax does not form part of the consideration for the lease, but if I find that it does form part of the consideration then it, combined with the $1.00 rent, is nominal consideration, and therefore by operation of subsections 141.01(1.1) and (2) constitutes no consideration, precluding any entitlement to ITCs. [46]     With respect to the first issue of whether the property tax constitutes consideration, the Respondent relies on the evidence that it was not until 2002 that BC Transit itself considered the property taxes as part of the consideration. ... The Respondent's argument is that the Grants cannot reasonably be considered to have been made for the purpose of funding BC Transit's lease to Translink, but were made for the purpose of retiring a long-term debt, a debt incurred at the time to fund an exempt supply, the provision of public transit services. ... But the fact that the BC Government may have a broader purpose does not eradicate the fact that there remained an immediate purpose to assist BC Transit with its only activity of making a taxable supply, which falls squarely within subsection 141.01(1.2). [62]     As subsection 141.01(1.2) applies, and the Grants are considered consideration, BC Transit, by the application of subsection 141.01(2) is entitled to ITCs in connection with the Vehicle appeal. ...

I should have no hesitation in adopting the conclusion at which the learned President of the Exchequer Court arrived and the reasons he has given therefor. [32]          However, Crocket J. considered himself bound by the judgments of the Privy Council in Tata, supra, and the Scottish Court of Session in Addie, supra. ... [Emphasis added] [36]          Thus the "purpose of earning income" text in paragraph 6(1)(a) of the Income War Tax Act was not considered as important as the income-earning process test which was paramount. ... Electric in order to be relieved of a money-losing long-term obligation to provide a commuter rail service was considered to meet the income-earning process test but was disallowed as a deduction since the expense was a capital expense. [21]             B.C. ...

This was considered to be necessary to conform with the disallowance of the bonus for the 1999 taxation year. ...   [61]         In his reasons, Mahoney J.A. considered whether a taxpayer must object to a statute-barred assessment. ...   [66]         The conclusion that I have reached is that the obiter comment in Lornport should not be considered to have overruled the comment in Canadian Marconi. ...

The determination invokes reasonableness, suggesting that the possibility of different interpretations of the events must be objectively considered. ... The Queen, 2001 FCA 260, at paragraph 46, stated that the time to be considered in making that assessment is the time the transaction was undertaken and not some later time with the benefit of hindsight ... 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 ...

Osher testified that he initially considered the Côte-des-Neiges property as a trophy property because of its location and long-term rental potential. ... While all of the above factors have been considered by the courts, it is the last one, the question of motive or intention which has been most developed. ... Osher testified that he had initially considered the Côte-des-Neiges property as a trophy property because of its location and long-term rental potential. ...