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BACKGROUND FACTS [13] Certain background facts that are material to these appeals were considered in the TCC Decision, notably in paragraphs 10 to 99. ... THE RELEVANT TRANSACTIONS [29] The Court did not have the benefit of an agreed statement of facts but considered the testimony of Grenon as well as the documentary evidence. ... None of the other fact witnesses described in the TCC Decision were questioned on the FMO reorganization. [30] The Court also considered the expert evidence of Alan B. ...

Further, the nature of the business aspect of the transaction must be carefully considered. ... The 1% interest retained by 1004568 can only be considered to have been marginal from STC's standpoint. ... Whether a law is unconstitutionally vague is only considered once a breach of a Charter right has been found. ...

Income Tax Convention (1980) (the "Convention") as amended, he was not, for tax purposes, considered to be a resident of Canada during the years at issue. ... The Swedish Court considered tax consequences in Sweden of a person deemed resident of Kenya under the Sweden‑Kenya Tax Convention. ... The Court considered P.L. a non‑resident of Sweden for purposes of Swedish domestic tax law and was therefore exempt from tax on interest. ...

  [8]              In his opinion, subsequent financial success or failure is not an element to be considered. ... Flynn simply ignored this factor, assuming that all the lots considered for appraisal purposes were comparable and that the units built on these lots were the same size (transcript, Volume 2, page 40) ... It is recognized in the market place by purchasers and should logically be considered by appraisers when applying the cost approach. ...

They were what they purported to be. [27]     A few of the other facts as set out in the PSAF warrant being reproduced because they were considered significant by one or other of the parties and were referred to in argument: 18.        ... I expressed serious reservations about the use of replacement cost to determine fmv and considered a number of cases where the courts had to determine the fmv of property for which there was no open market. ... If what remains after the application of the specific rules is still a result to which the Minister believes that GAAR should be applied then it must be considered after the specific sections have been considered and, if possible, applied. ...

In this case, where the Cyclo-Crane is unique in the world, a variety of factors must be investigated and considered. ... He considered it unlikely that any organization would consider buying it as a technology demonstrator. ... I should have thought that they were in as good a position as anyone to decide what it was worth and to refuse an offer that they considered unduly low. ...

Wall discussed the background and what he considered to be the very special circumstances. ... Canada, 2003 FCA 479:   20      Subsection 251(2) of the Income Tax Act specifies the relationships that must exist between persons if they are to be considered related to each other for income tax purposes. ...   (4) Documents other than the share register, the constating documents, and any unanimous shareholder agreement are not generally to be considered for this purpose ...

Three basic criteria were considered by the panels who were involved in the process: scientific or technological uncertainty, scientific or technological content and scientific or technological advancement. ... Once the model was considered necessary, then the stages there were to essentially check the model to see that it reproduced the observed conditions in this already-built structure. ... In Exhibit A-12, there are set out a number of alternatives considered by the appellant for the physical models. ...

  [32]     In Canadian Pacific Ltd., the Court considered its meaning in the context of the Excise Tax Act [25]. ... The issue of the transformers' life expectancy has already been considered above. ... The changes since the Federal Court of Appeal considered the case in 1996 are no less dramatic. [43] Respondent's Written Submission, page 5 ...

He submits that, this means that separation from bed and board may be considered as a permanent breakdown of the marriage ... For example, the Act Respecting the Québec Pension Plan [5] provides at section 102.2 that “two married persons separated from bed and board” are considered to be “former spouses”. Under the Regulation respecting the application of the Health Insurance Act, [6] two married persons must live together to be considered “spouses”. ...