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Further, if the Shareholders are to be considered "members", which the Appellant submits they are not, it is clear that they were members prior to the years in question. ... No. 424, the Court considered section 140 and the definition of "membership" in subsection 123(1) of the Act in the context of some members of a golf club providing a loan to the club, in order for the Club to make capital improvement. ... They were always considered to be shareholders. If they were members, then they were members prior to the years in question. ...

I do not believe, however, that the fact that an amount may not be considered interest under paragraph 20(1)(c) can make it something other than interest for the purposes of other provisions of the Act, more particularly paragraph 12(1)(c) ... Justice Cartwright also pointed out that the grounds on which the payment or the right was withheld from the appellant were in no way relevant and that the sole factor to be considered is the nature of the right. ... The Queen, 2003 DTC 5225, madam Justice Sharlow had this to say on the meaning of property:   [48] I turn now to the jurisprudence that has considered the statutory definition of “property” and the meaning of the phrase “a right of any kind whatever”. ...

He considered it to be a challenge.   [8]               The position offered more wages, or three times the salary he was earning at that time. ...   [10]          It was the Appellant’s evidence that that indication was correct and he considered himself to be an independent contractor to Elbit and not an employee ... Under paragraph 5. b. he was not to be considered an employee. Under paragraph 5. d. the Appellant was responsible for any damage that ensued because of his work ...

The Respondent considered the factors cited in the case of R v Cranswick [2] and also relied on the Federal Court of Appeal’s decision in Johnson v R [3] to reach this conclusion. ... Indeed, it is even questionable that TransCap could be considered a "borrower" if it simply took from Peter to pay Paul: that is not interest, that is a return of capital, and only if, as in Ms. ... It cannot be considered income from property, but rather a return of capital to the extent of the original amounts invested: only excess returns might be considered income. ...

By virtue of this definition, a single operation is to be considered as a business although it is an isolated venture entirely unconnected with the taxpayer's profession or occupation. ... The outlays cannot be considered as a separate operation isolated from the initial venture, they have none of the characteristics of a regular loan. In my view, the payments made by respondent could not properly be considered as an investment in the circumstances in which they were made. ...

Since Parliament made amendments in 2010 to ensure equality in a shared custody parent situation, no cases have, as of yet, considered the new shared custody parent definition. ...   [15]         These prescribed factors are referenced in (h) of 122.6 and that subsection states that,   “Those factors shall be considered in determining what constitutes care and upbringing of a qualified dependent ...   [28]         There have been a number of cases in our court which have considered the meaning of “near”. ...

A variety of intangible contributions might be considered. Comparables for closely held corporations might have been helpful. ... In any event, I have considered the following factors in the limited circumstances of this case:   (1)     Jody Manchester was the child that an outsider, considering the possible best interests of the business, might have considered as the most worthy among the children in terms of compensating her as a director. ... There was no indication at the hearing that such approach was ever considered or that it might still be a possibility. ...

Canada Trustco Mortgage Company, [7] in which the Supreme Court of Canada considered the GAAR provisions and their application. ... Without some indication that the notes, files, and information sought by the Appellant were considered by Parliament in implementing the Treaty in question, the materials can have no relevance in determining Parliament’s intent with respect to the purpose of the Treaty or its provisions.   ...   [8]           Subsection 245(4)        For greater certainty, subsection (2) does not apply to a transaction where it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of this Act or an abuse having regard to the provisions of this Act, other than this section, read as a whole ...

Revenue Canada considered the Appellant to be a trader in shares, and his gain from this sale was taxed as income from a business. ... where the particular amount can reasonably be considered to have been received                ...                                 ... It therefore has the character of income, and so falls to be taxed under paragraph 12(1) (c). [19]          Counsel for the Appellant relied in argument upon a document published by Revenue Canada in 1998 which indicated that prejudgment interest on awards of damages for wrongful dismissal will not be considered taxable. ...

All things being considered I would suggest that a fair and reasonable value at July 22, 1975 would be $525,000.00. ... Analysis There are two valuation dates of the shares of Grosser Automotive Supplies Ltd which must be considered, that at December 31, 1971 and at December 31, 1974. ... Inasmuch as I have dealt with the non-difference between Class ‘‘A’’ and Class “B” shares I considered this figure of $3,500 per share. ...