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., Arbatax International Inc. and MFC Bancorp Ltd. are to be considered one and the same. 1 1. ... The meaning of “arm’s length” within the Act is a questions of law.’ [7] In RMM Canadian, Bowman J. considered the expression arm’s length and quoted Bonner J. in McNichol v. ...

Miller J. provided a most useful overview of the criteria that should be considered in assessing credibility:   [23] In assessing credibility I can consider inconsistencies or weaknesses in the evidence of witnesses, including internal inconsistencies (that is, whether the testimony changed while on the stand or from that given at discovery), prior inconsistent statements, and external inconsistencies (that is, whether the evidence of the witness is inconsistent with independent evidence which has been accepted by me). ... The funds received by the Appellant from her husband are already considered in the net worth as his bank accounts were listed as an asset. ...

That presumption has been clearly rebutted because it was not, on April 8, 2002, mailed to the Appellant's address and cannot, therefore, be considered to have been "mailed" for the purposes of that subsection. ... The Queen [1998] G.S.T.C. 60, this Court considered an application by the Appellant for an order extending the time within which a notice of objection to an assessment under the Excise Tax Act (" ETA ") could be filed. ...

In evaluating the reason for acquisition or the existence of a change of use the courts look not only to stated intention but also to all the surrounding circumstances, inter alia, to see if there is objective evidence that will confirm the stated intention. [13]   [55]    It is in this context that factors such as unsolicited offers or the way in which the financial statements treat a property may be considered for the purpose of evaluating the character of the property.     ... The Queen, [1986] 1 C.T.C. 87 suggests that financial statements are more than a factor to be considered.   ...

Having considered the evidence before the Court, I am satisfied that the “entente” concluded between the appellant and Mirlaw which eventually gave rise to the latter realizing a gain of $225,000 was not the outcome of an adventure in the nature of trade, but that the profit realized by the appellant was “profit from carrying on a business” within the meaning given to this phrase by the jurisprudence. ... The next question to be considered is the application of the provisions of the Act to the income earned by the appellant from carrying on a business in Canada in the light of the applicable provisions of the Convention. ...

The effect of the impugned distinction or classification on the complainant must be considered. ... This explanation also applies to paragraph 60(c.1). 5 Subsection 52(1) of the Constitution Act, 1982 provides: 52.(1) The Constitution of Canada is the supreme law of Canada, and any law that is inconsistent with the provisions of the Constitution is, to the extent of the inconsistency, of no force or effect. 6 This Court has on four occasions of which I am aware considered the question of whether it has jurisdiction to amend legislation in respect of a contravention of subsection 15(1) of the Charter: Keyes v. ...

Suffice it to say that all of these facts will not be repeated here but are considered by the Court in making its decision ...   [86]          The Court is satisfied that there was nothing that any of the recipients could have done other than being informed of the intentions of the Appellant that might be considered to be acceptance of an offer regarding the receipt of the shares ...

It is clear from the pleadings and the evidence that in assessing, the Minister considered only whether or not Canalerta carried on "scientific research and experimental development" within the meaning of section 2900 of the Regulations. ... Respondent's argument In his submission that Canalerta's activities did not constitute scientific research and experimental development, counsel for the respondent cited several reported cases where this Court considered whether a particular activity fell within the subsection 2900(1) definition of that term. ...

For paragraph 251(1)(b) to apply, the transferor has to be either the trust created by the will or the estate, a trust and an estate being considered one and the same by virtue of subsection 104(1) of the Act. ... Higgins, and the appellants considered that particular fund/plan to fall within the category above-described and that eventual payment of any remaining funds upon his death would be made by London Life pursuant to its unambiguous contractual obligation. ...

The bid from Tolko was considered by far the most favourable. Tolko proposed "a purchase price of $180,000,000 plus an amount "equal to the estimated value of the net purchased working capital less the estimated amount of the long term reforestation liabilities of the division (the "Price"), subject to the following conditions": [4] …   1.         ... Further, the Respondent suggests that if the Appellant is considered to have made any expenditure by foregoing consideration, the nature of that expenditure results in an enduring benefit and, as such, is a capital outlay that is not deductible from income.   ...