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The pertinent portion of that subsection reads as follows, Where a corporation resident in Canada has... received a taxable dividend in respect of which it is entitled to a deduction under subsection 112(1)... as part of a transaction or event or a series of transactions or events... one of the purposes of which... was to effect a significant reduction in the portion of the capital gain that, but for the dividend, would have been realized on a disposition at fair market value of any share of capital stock immediately before the dividend and that could reasonably be considered to be attributable to anything other than income earned or realized by any corporation after 1971 and before the transaction or event or the commencement of the series of transactions or events referred to in paragraph (3)(a), notwithstanding any other section of this Act, the amount of the dividend... ... It would have been inordinate for that sophisticated and knowledgeable assembly not to have considered all factors in planning and executing these large, complex transactions. ...

IT-364... suggests the criteria to be considered in the determination of when business commenced: 1. ... It is also clear from the corporate records of MDL that there are no entries therein indicating or suggesting that the payments were considered as being made on behalf of MDL. ...

Canada), [1995] 1 C.T.C. 2809, 95 D.T.C. 121 (T.C.C.) and he made reference to several portions he considered relevant. ... Where a deduction is claimed for “losses” against otherwise imposable income (as is the case here), the support and proof by the taxpayer of the commercially viable base for the “losses” might be more readily considered a requirement. ...

Subsection 13(1) of the Act was considered by D.E. Taylor, a Member of the Tax Review Board, (as he then was) in Andreychuk, supra. ... In my view, the recapture of the excess is merely a counterbalance to what are considered to have been excessive deductions of capital cost allowance on the asset in question that were made in computing the taxpayer’s income for previous years. ...

She referred to an E-File Bulletin issued by Revenue Canada in 1994- Exhibit A-5- which referred to the April 30th filing deadline as follows: All electronically filed returns transmitted on May 2, up to midnight local time, will be considered as being filed on time. ... (transmitter time) will be considered as filed on time provided they are accepted before May 5, 1993. ...

The second rule that must be observed is that the factors mentioned by Dickson J. must be considered cumulatively, and not disjunctively. ... At page 383 (D.T.C. 5259), Urie J., with whom Mahoney J. concurred, said: All of the foregoing surely indicates that were it not for the fact that he derived income from what, for a normal person would constitute a full-time occupation, namely his employment at Ontario Hydro, the Respondent would have been considered to have been working full-time as an efficient, hardworking and knowledgeable farmer. ...

For the purposes of the Act and these Regulations, (d) a child shall, in respect of any month, be considered to be substantially maintained by a person if (i) the person contributes, during the month, toward the care, maintenance, education, training and advancement of the child an amount that is equal to or greater than the amount provided by any other person.... 9(1) Where payment of a family allowance is approved, the allowance shall be paid to the male parent where, (a) there is no female parent; or (b) the female parent and male parent are living separate and apart and the male parent has, in fact, custody of the child. (1.1) Where payment of a family allowance is approved and both the female parent and male parent declare in writing that the male parent is the parent who is primarily responsible for the day-to-day care of the child, the family allowance may be paid to the male parent. (1.2) Where payment of a family allowance is approved and the female parent and the male parent are living separate and apart and have, in fact, joint custody of the child, the family allowance may, on the written request of both the female parent and the male parent, be paid to the male parent. ... The effect of the impugned distinction or classification on the complainant must be considered. ...

Respondent’s position The spousal contribution requirement is a necessary element to the creation of a constructive trust and is a factor to be considered in determining whether the evidence supports a finding of resulting trust. ... This test was considered by Dickson C.J.C. in Sorochan, supra, where he said at page 5: It is suggested simply that there should be a “clear link between the contribution and the disputed assets”. ...

All things considered, I have some doubts as to his credibility. Furthermore, the testimony of Mrs. ... All things considered, it seems to me probable that the appellant did not do the number of overtime hours that was estimated by the Minister of National Revenue for the year 1987. ...

The sale of “C-English” in Canada was also considered. According to him, the agreement, which he described as an incomplete basic document, was above all intended to “put matters in order” between the signatories. ... In light of the considerations stipulated, the analysis would lead to the simple conclusion that it was Crab which, starting on December 12, 1986, must be considered as an investor in C-Line and not that it operated a business itself. ...