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For the reasons just given, the work on the investor participation programs is unrelated to the subject of the DAMDES or MEDIA ENGINE projects, and should not be considered participation, by Ms.  ... FTN 's activities were not intended to make a profit, and FTN cannot be considered to have been carrying on a business. ...

The wording of paragraph 12(1)(x), as it read in the appellant's 1987 taxation year was as follows: (x) any amount (other than a prescribed amount) received by the taxpayer in the year, in the course of earning income from a business or property, from (i) a person who pays the amount (in this paragraph referred to as "the payor") in the course of earning income from a business or property or in order to achieve a benefit or advantage for himself or for persons with whom he does not deal at arm's length, or (ii) a government, municipality or other public authority where the amount can reasonably be considered to have been received (iii) as an inducement, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement, or (iv) as a reimbursement, contribution, allowance or as assistance, whether as a rant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of the cost of property or in respect of an expense to the extent that the amount (v) was not otherwise included in computing the taxpayer's income for the year Or a preceding taxation year, (vi) except as provided by subsection 127(11.1), does not reduce, for the purposes of this Act, the cost or capital cost of the property or the amount of the expense, as the case may be, (vii) does not reduce, pursuant to subsection 13(7.4) or paragraph 53(2)(s), the cost or capital cost of the property, as the case may be, or (viii) may not reasonably be considered to be a payment made in respect of the acquisition by the payor or the public authority of an interest in the taxpayer, his business or his property. ...

Gasparotto had to authenticate the form with his signature in order for it to be considered valid for tax filing purposes. ... From the employer’s policy, I can infer that if there was no reimbursement for the trip to Las Vegas, the trip was not required or it was not considered a reasonable expense by Allstream. ...

The appellant seems to have thought that the amount of $34,283 claimed was excessive and so he brought $15,000 into income to offset what he considered to be an excessive claim. ... Robson's behaviour I considered doing what I did in Merchant and awarding costs against him. ...

A simple example is a supply of food and drink, which may be considered a health care service that is medically necessary. [62]         In the case of The Harrison, it makes sense in my view to look at the nature of the care services provided and determine the extent to which they address medical concerns. [63]         The process of health care that is provided to residents at The Harrison is intensive care throughout the day and night to best maintain the health of individuals who are nearing the end of their lives and who are generally in poor medical condition. ... However, it can be argued that maintaining life support has a “good effect on the body”, in the sense of keeping it alive. [87]         The context in which the term “ therapeutic ” is used in the legislation must also be considered. ...

They cannot now, after the close of the evidence, argue it to support their appeals. [16]          Counsel for the Appellants has argued that because the Canada Revenue Agency (“CRA”) considered subsection 90(1) of the Indian Act at the objection stage of these appeals, the Respondent is not prejudiced. ... Canada at paragraph 9:   We should indicate that the concept of "commercial mainstream" is not a test for determining whether property is situated on a reserve; it is merely an aid to be used in evaluating the various factors being considered. ...

An “offer” that the other party to the litigation withdraw in order to avoid a threat of enhanced costs cannot, in these circumstances, be considered to be an “offer of settlement” ...   [58]    Further, and more importantly, my caveat “in these circumstances”, is meant to underline that even if the said correspondence might otherwise be considered to be an offer of settlement, which is dubious, [2] it was not open here to the Respondent to accept it as such ...

In McFadyen, the Court said:   103      I have concluded that the Appellant's ties with Canada during the three-year period were significant.   104      In my view of the evidence, the Appellant can be considered to have accompanied his spouse on a temporary, overseas posting. ... In that, he was not atypical of his contemporaries and the relevant factors must be considered in that context. ...

Accordingly, the employees and officers of Concorde Pacific and Cheung Kong cannot be considered to be employees or officers of the appellant for the purposes of solicitor-client privilege: see Mutual Life Assurance Co. of Canada (Applicant) v. ... The circumstances in which communiqué passed between a client's lawyer and accountant attract privilege were considered by President Jackett (as he then was) in Susan Hosiery Limited v. ...

The arrangement devised by the Appellant "circumvents the application of" paragraph 18(1)(a) and 18(1)(h) which would prohibit the deduction of the mortgage interest on the Appellant's house. [29]     Each case in which the GAAR is applied depends on its own facts and the Supreme Court of Canada has recognized the important factual component that must be considered by the Tax Court of Canada. ... It involves the application of the principles enunciated by the Supreme Court of Canada. [30]     In determining whether a transaction or series of transactions constitutes abusive tax avoidance, a number of factors may have to be considered and assigned their appropriate weight in the circumstances. ...