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The Queen, [1985] 2 C.T.C. 79, 85 D.T.C. 5310, the Federal Court of Appeal considered the issue of a taxpayer corporation engaged in the business of building logging roads and performing related site services under contract with owners of logging rights, and an investment tax credit claimed on equipment purchased for such use. ... Canada, [1990] 1 C.T.C. 134, 90 D.T.C. 6096, Martin J. of the Federal Court-Trial Division considered the matter in which the taxpayer acquired a diving support vessel and chartered it to Petro-Canada the same day for use in offshore exploration and drilling for petroleum. ...

It is generally considered that the cost amount of Canadian resource property which is distributed on the dissolution of a partnership is nil. ... From its point of view the contractual obligation was absolute, and the contractual obligation must be considered and the word “agreement” interpreted from its point of view. ...

There are a variety of manuals outlining how to manage ADHD children and medication is sometimes considered appropriate. ... C.A.), the Northwest Territories Court of Appeal considered the meaning of the word “certify” as it appeared in the Canada Evidence Act. ...

As set out above, that is not what Chief Justice Garon concluded. [163] In his dissent in CIBC (FCA), Justice Stratas stated that he was affirming “earlier decisions of the Tax Court of Canada and their supporting reasoning to the effect that reward points need not have a fixed dollar value in order to be considered a gift certificate”. [38] Justice Stratas referred to the specific paragraphs of Royal Bank in which Justice Hershfield interpreted the paragraph from Canasia quoted above. ... This may be the case, but it is not my role to fix problems with the Act. [243] If TD had been able to point me to any commonly understood meaning of “gift certificate” that would capture anything like an Aeroplan Mile, I could have considered its policy arguments through a purposive analysis of section 181.2. [244] A purposive analysis can either help the Court to choose between competing textual interpretations or reveal unexpected textual ambiguity. ...

The rationale behind this presumption is that assets with income-producing potential are typically regarded as investments, and gains derived from the sale of such assets are generally considered to be capital gains. ... Rudolph did not sell any shares in the capital of Keltic during the relevant period except for the 910,000 shares is not relevant. [126] I have also considered the fact that 4Gas B.V. and Maple LNG Ltd. did not carry out the purchase of the liquefied natural gas component of the integrated project in accordance with the Purchase and Sale Agreement dated March 14, 2006, that LyondellBasell Industries was in bankruptcy proceedings and that, consequently, Mr. ...

If it is determined that the supplier made multiple supplies, the deeming provisions in sections 138 and 139 of the GST Act must be considered. [98] When determining the factual question of whether a supplier has made a single supply or multiple supplies, the Court must follow the decision of the Supreme Court of Canada in Calgary (City) v. ... One must examine the true nature of the transaction to determine the tax consequences.... [15] [104] When reaching his decision, Justice Rip made the following observations: One factor to be considered is whether or not the alleged separate supply can be realistically omitted from the overall supply. ...

As a result, I will use Canadian law to make my decision on the agency issue and any other legal issue before the Court. [77]         The following definition of agency, by Gerald Fridman, has been quoted and applied in a number of decisions of Canadian courts: Agency is the relationship that exists between two persons when one, called the agent, is considered in law to represent the other, called the principal, in such a way as to be able to affect the principal’s legal position by the making of contracts or the disposition of property.... ... If it is determined that multiple supplies were made then the deeming provisions in section 138 and 139 of the  HST Legislation  must be considered. [29]      The factual question of whether a supplier has made a single supply or multiple supplies has been considered by the Court and the Federal Court of Appeal on numerous occasions. ...

He considered rental revenue at the standard legislated amount of a 2.9 percent increase for below-market units and also other sources of revenue such as parking, laundry and cable before deducting a 2.5 percent allowance for vacancy and bad debt. ...

Harvey allowed his daughter to use the vehicle, then I would have considered the vehicle to have been being used for personal purposes at the time of the accident and not allowed the repair expenses to be claimed. ...

According to Côté, supra, an interpretation can be considered absurd if it leads to ridiculous or frivolous consequences, if it is extremely unreasonable or inequitable, if it is illogical or incoherent, or if it is incompatible with other provisions or with the object of legislative enactment (at pp. 378-80). ...