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Finally, it could have purchased them from Madison and Vanac. [103] The first three options would all have resulted in an acquisition of control if the Madison Group, the Vanac Group and Delcor were considered a group of persons. ... To me, while the level of control that the Madison-Vanac Group had over the series of transactions is a factor to be considered, it is far less important than the level of control that the Madison-Vanac Group obtained as a result of the series of transactions. [175] There is no doubt that the Investment Agreement was an important factor in Deans Knight. ... There was nothing equivalent to the type of control obtained by the Madison-Vanac Group for the Court to consider. [178] Despite the foregoing, the control that the Madison-Vanac Group had over the series of transactions through the Syndicate Loan is certainly a factor to be considered. [179] Prior to the series of transactions, the Appellant was in a very difficult financial position. ...

Canada, [2002] 2 S.C.R. 645, where the nine justices of the Supreme Court considered the issue of reasonable expectation of profit from a business ... We would also emphasize that although the reasonable expectation of profit is a factor to be considered at this stage, it is not the only factor, nor is it conclusive. ... If the conditions are met, the Appellant must simply be considered a "specified member", thereby losing the right to the benefits claimed ...

Bruce also considered parking offered at the three Seneca College locations as reliable indicators of the value of parking at Branksome Hall. ... Walsh also considered parking offered at five residential apartment buildings in Rosedale, where the charges ranged between $85 and $105 per month. ... Bruce in his report where, at page 13 under the heading “Highest and Best Use”, he says:   For the purposes of this report, the existing use is the only use to be considered. ...

In other words, even if the Class D shares, considered individually, had minimal value, they had a significant dilution power, thereby conferring a negligible value on the Class A shares. ... A consistent interpretation of this definition is that parties should always be considered to be at arm's length, i.e. at the creation of the relationship through the issuance of shares, during the period that the parties hold shares in 3320516 and at the end of the relationship when one party wishes to sell its shares in 3320516. ...   [29]      My conclusion that the non arm's length electricity contract between Deer  Lake and Corner Brook should not be considered in determining the fmv of the Deer Lake shares is not a conclusion of law nor is it based particularly on expert opinions. ...

Heier considered the wells as being technical successes despite the fact that there was no commercial production of oil and gas. ... Ringdahl considered that his work of looking at and interpreting seismic data constituted exploration work. ...   [83]         The role played by Compton Petroleum Corporation was considered by the Crown to be an element of a sham because Compton Petroleum Corporation had royalty-free access to the Seismic Data and carried on exploration activities without disclosing the 50% interest of the Joint Venture in those activities ...

The Queen, 2001 D.T.C. 5505, the Supreme Court of Canada considered a similar income-earning purpose test found in s. 20(1)(c) of the Act, which deals with the deduction of interest. ... Sherman had a pre-existing informal arrangement to use the software and there is no reason to believe that it was considered necessary to formalize this arrangement ... Accordingly, if the software has a nominal value, the appellants cannot be considered to have incurred an absolute obligation to pay $1,800,000 ...

The Queen [15] the Federal Court of Appeal considered whether the taxpayer was entitled to deduct the full cost of work completed by the subcontractors that year even though a portion of the payments were held back until the workers produced clearance certificates from the Workers' Compensation Board. [43]     Justice Sharlow held that the payments were not contingent liabilities. ... The Queen [23] McArthur J. discussed the factors to be considered in determining whether there is an arm's length transaction. ... McCombs, he looked at the replacement cost of the Data and considered the fact that it was likely he could have the Data shot at a reduced price because the market was depressed and crews were looking for business. ...

(at paragraph 15), Arbour J. identifies some of the matters to be considered in the exercise of judicial discretion:   The body of law dealing with the relitigation of issues finally decided in previous judicial proceedings is not only complex; it is also at the heart of the administration of justice. ... Garber, 2008 DTC 6154, considered that abuse of process could apply to prevent relitigation of an issue in a tax appeal that had been determined in a criminal fraud case against the promoters of the tax shelter in question. ...   [15] Although I note that spouses have been considered privies for issue estoppel purposes in some cases. ...

Second, where extrinsic evidence may be considered, that evidence must pertain to the “surrounding circumstances which were prevalent at the time”. ... I also note that I always considered that the reasons in my Court Order, on the Respondent’s Preliminary Motion respecting the introduction of extrinsic evidence, applied equally to both parties in these appeals. ... An assignment of the entire term is a disposition of property and the consideration for that disposition constitutes a receipt on income or capital account, depending on the circumstances. …   [61]          If an absolute assignment can be considered a disposition, then the question that must be answered is whether the Respondent’s characterization is accurate. ...

As such the appellant should be considered a limited partner thus giving credence to the reassessments. ... The second consideration is whether or not the appellant exercised such a degree of control in the operation that he would not be considered a limited partner even though he might have thought he qualified as such. ... Counsel for the appellants acknowledged that the use of the condominium may be considered to have an element of personal use and benefit. ...