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They considered trying to obtain government financing for the venture in the future. ... There was no formal business plan and this was also one factor that he considered. ... This was a factor that he considered. No action was taken to obtain the permits except that Mr. ...

It should be noted here that for the purposes of the impugned assessment, raw fur sales were considered to be non-taxable sales. ... Assuming s. 35(1) encompasses claims to aboriginal self-government, such claims must be considered in light of the purposes underlying that provision and must, therefore, be considered against the test derived from consideration of those purposes.  ... Canada, [2009] 1 S.C.R. 222, the Supreme Court of Canada considered the constitutionality of sections 61 to 68 of the Indian Act on the grounds that they infringed the rights guaranteed by subsection 15(1) of the Charter. ...

The Minister also relied on paragraphs 247(2)(b) and (d) in its pleadings to argue that the series of transactions giving rise to the fees would not have been entered into between arm’s length parties and cannot be considered to have been entered into primarily for  bona fide purposes other than to obtain a tax benefit. 11.     ... The Issues [7]              The primary issues in respect to both appeals are the following: (a)     Whether the Minister properly reduced the guarantee fees to nil in each taxation year in determining that the Appellants could not deduct the guarantee fees in the calculation of their respective income in those taxation years; and (b)     Whether the Minister properly applied sections 247(3) and (4) of the Act in assessing the Appellants with the transfer pricing penalties. [8]              In respect to the guarantee fees in both appeals, the Respondent lists five separate sub issues: (a)        whether the Guarantee Fees were incurred by the Appellant for the purpose of earning or producing income from its business; (b)        whether the terms or conditions, including the Guarantee Fees, made or imposed in respect of the guarantees differed from those that would have been made between persons dealing at arm’s length; (c)        whether the terms or conditions, including the Guarantee Fees, made or imposed in respect of the Arrangements differed from those that would have been made between persons dealing at arm’s length; (d)       whether the guarantees would have been entered into between persons dealing at arm’s length and can reasonably be considered not to have been entered into primarily for bona fide purposes other than to obtain a tax benefit; (e)        whether the arrangements would have been entered into between persons dealing at arm’s length and can reasonably be considered not to have been entered into primarily for bona fide purposes other than to obtain a tax benefit; … (Reply to the Notice of Appeal in Conoco, para 9) These are the same sub issues set out at paragraph 11 of the Further Amended Reply to the Appellant’s Notice of Appeal in Burlington. [9]              Since relevancy of a question posed in discovery is determined by reference to the pleadings, the basis of the reassessments in each appeal are worth noting. ... Questions Relating to Burlington’s Credit Rating Under the “Yield Approach”: Re: Questions 486, 487, 488, 2492, 2493, 2494, 2495, 2621, 2624, 2625, 2638, 2639, 2644, 2645, 2646, 2647, 2648, 2649, 2650, 2780, 2781, 2782 The Appellant’s Position [36]         The decision of this Court in General Electric, which was upheld by the Federal Court of Appeal, considered and applied the yield approach in respect to the arm’s length transfer price for a financial guarantee under paragraphs 247(2)(a) and (c). ...

The test must be considered in relation to each of the predecessor corporations. [19]          The exception requires that one perform the following hypothetical exercise. ... Application of subsection (2) (4) Subsection (2) applies to a transaction only if it may reasonably be considered that the transaction (a) would, if this Act were read without reference to this section, result directly or indirectly in a misuse of the provisions of. . . ... Avoidance transaction: any transaction, or transaction that is part of a series of transactions, which would result in a tax benefit unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit. [114]      This can be summarized as follows: If a transaction (or a series of transactions) 1.       ...

It was offered to me to redeem the shares, I considered that, and I felt that it was very appropriate to do that. ... Initially, he considered only a family trust but that evolved into a spouse trust and a family trust. ... The Queen, 2009 TCC 465 (“ Antle ”), Miller J. considered whether a Barbados trust was validly constituted and whether it was a sham. ...

Cameron stated that the TMTs were built to meet the demand for oil processing services. [11] [18]   On February 11, 2014, while Stark’s Notice of Objection was being considered by the CRA’s Appeals Division, Stark’s then counsel sent a letter [12] to the appeals officer who was considering the objection. ... Moreover, economic reality is such that the decision makers and actors who form the intention preceding a decision must deal with changing or constantly evolving realties dictated by the speed of technological developments and by the modern economy. [93] [76]   Justice Tardif also considered the meaning of the word “primarily,” as used in the phrase “to be used by him [i.e., the taxpayer] in Canada primarily for the purpose of.” ... At the hearing, counsel for the Crown stated that the CRA and she did not really see the available-for-use question as the primary issue. [110] When I raised the question during the hearing, counsel for Stark stated that it was the first time that it had been raised or considered by either side. [111] [93]   I have considered the dates stated in the respective income tax returns, as tabulated in paragraph 10 above, indicating when the various components of the Property became available for use, and I have also noted the testimony of Mr.  ...

In 2012 and 2013, ABL was one of TCIG’s top-performing subsidiaries and was considered to be the flagship subsidiary. ... Smoke may have considered TCIG and ABL, in a non-technical sense, to be a blended entity. [19]   When Mr. ... Smoke suggest that an additional factor to be considered in these Appeals is the relationship, if any, between the income of Mr. ...

In other words, an intermediary must be involved in every individual financial transaction otherwise it would not be “arranging for” a financial service. [32] Apart from Justice Hogan considering multiple factors in finding that Mac’s was not involved beyond providing space in its stores, whether Mac’s had to be involved does not appear to have been considered or discussed. [93]   In any event, a comparison of that case to the present case on the facts is distinguishable, in my view. ... The respondent is correct that some cases have considered authority to bind as a factor and I agree it could be a factor. ... However, I note that was but one of several factors the Court considered. ...

Now, is that considered a salary? It's a salary, I had to pay the guy a thousand dollars ($1,000) who had all the machinery, the electroset machine, it's very complicated to do the graphics. ... Cohen maintained that he was doing what he wanted and was given no orders by anyone, there were still certain points that should be considered. ... Cohen's ability that, in its prospectus I-5, Algo considered him one of the experienced executives in one of its subsidiaries and appointed him vice-president of the company (4.03.2(12)). ...

Furthermore, a pleading will be considered frivolous if, assuming the facts to be true, it is plain and obvious that it cannot succeed (Canada v. Roitman, 2006 FCA 266, at para 15). [31] A pleading may be considered an abuse of the Court’s process when it is unfair to a party or would bring the administration of justice into disrepute (Toronto City v. ... Further, Schedule B, which details numerous “plans”, cannot be considered repetitive. ...