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A I considered it, but in short of having something to support it, what was I going to do? ... Taken at its most anodyne, this description of his activities could reasonably be considered part of the corporate management services Longview was able to provide. [154]    Mr. ... In your opinion, what are the appropriate data and economic factors to be considered when determining what an arm's length person, standing in the shoes of [the Appellant], would have agreed to pay for the services described below [in the Factual Assumptions provided to Mr. ...

I agree that, in deciding whether or not any activity may be classed as a business under the provisions of s. 7(1)(b) of The Assessment Act, all relevant factors regarding an operation must be considered and weighed. However, they must be considered and weighed in order to determine not whether in some general sense the operation is of a commercial nature or has certain commercial attributes, but whether it has as its preponderant purpose the making of a profit. ...

Her finding was confirmed by the advance rulings directorate after it considered the parties’ representations.   ... Analysis   [23]          Subsection 256(2.1) of the ITA provides as follows:   (2.1) Anti-avoidance ― For the purposes of this Act, where, in the case of two or more corporations, it may reasonably be considered that one of the main reasons for the separate existence of those corporations in a taxation year is to reduce the amount of taxes that would otherwise be payable under this Act or to increase the amount of refundable investment tax credit under section 127.1, the two or more corporations shall be deemed to be associated with each other in the year ...

Glegg indicated he considered himself and his holding company to be one and the same. ... Barrett’s evidence, that the Tax Court’s decision in Fortino was not considered, and Mr. ...

That case involved determining the percentage of the distance driven by a taxpayer in connection with his employment under subsection 6(2) of the Income Tax Act (ITA), and he decided that 85% could be considered "all or substantially all". ... The Queen, 2003 TCC 791, Justice Sheridan found that 81% of the distance driven in the course of employment could be considered "all or substantially all" of the distance travelled in the course of employment for the purposes of the ITA. ...

Alternatively, even if such services are considered to have been paid by government, the Appellant's assertion that its undertakings are a commercial activity will still prevail if the government funding was paid as "consideration" for such services. [5]      The Respondent regards the monies paid by snowmobilers for passes as provincial revenues that were paid back to snowmobile clubs such as the Appellant as a grant or transfer payment from the Province of Manitoba. ... This is a slippery slope given that the Act does impose a test based on the notion of consideration which is a well considered essential element of a contract. ...

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. ...