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Earl Glick is a shareholder of the corporation and because of the interrelated shareholdings is considered not to deal with the corporation at arm's length. ... Therefore, the above benefit will be considered as a dividend, which will be subject to non-resident withholding tax. 11. ... If the dwelling was to be retained and noting the layout of the site and the location of the "Top of the Bank”, it is considered that a lot could have been severed in the southerly part of the site. ...

The definitions speak of receipt as well as payment to, and so both transactions are considered exempt supplies and hence all these activities are not considered a business that would qualify as a commercial activity of the Appellant and are activities that make up all or substantially all of the Appellant’s business activities. ... It has no other activities of any kind other than activities not considered commercial activities by definition. If it has no commercial activity, then the services it supplies cannot be considered taxable supplies by definition above ...

Indeed the auditor for Revenue Canada considered them such. Appellant’s counsel argued that this conclusion foreclosed the Minister’s argument that they were a return of consideration. ... According to paragraph 6202.1(1)(b) of the Regulations the transfer of property or conferral of a benefit must “reasonably” be considered a return of the consideration paid. ... Since I have considered the issue as directed by the Federal Court of Appeal and since the appellant is successful, it is not necessary at this time to consider counsel’s submission with respect to Continental Bank, supra. ...

I will repeat what I regard as the most relevant words of subsection 55(1): 55(1)... where the result of one or more sales,... or other transactions of any kind whatever is that a taxpayer has disposed of property under circumstances such that he may reasonably be considered to have artificially or unduly (a)... ... Therefore, the Appellant is brought within the opening words of paragraph 55(1)(b) in the sense that: the result of one or more transactions is that the Appellant has disposed of the common and Class A shares of Co. 908 under circumstances such that the Appellant may reasonably be considered to have created a loss from the disposition. [21] The critical question is whether the Appellant may reasonably be considered to have “artificially or unduly” created the loss. ... Central Supply Company (1972) Limited et al, 97 DTC 5295, the Federal Court of Appeal considered the application of subsection 245(1) to certain limited partnerships engaged in financing oil and gas explorations. ...

To formulate a decision then, the overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate. ... " [38]          Counsel for M.P.I.C. has argued that driver education is not its main business and thus this work cannot be considered to be an integral part of its business. ... It asserts that between 1967 and 1995 M.P.I.C. considered the driving instructors to be employees and it made statutory deductions. ...

Nova Scotia (Attorney General) [10] the Nova Scotia Court of Appeal considered the entitlement of the appellant retailers to a rebate of tobacco tax paid. ... It is unequivocal in imposing the duty at the time of packaging; it leaves to the Governor in Council only the determination of the point in time at which the product is to be considered packaged. ...   [19]     Considered only textually, the expression “the general public” might be taken to mean everyone in North America, or everyone in Canada, or simply a large and diverse group of persons. ...

The amounts thus received may easily be considered as remuneration from an office within the meaning of section 8 and subsection 248(1) of the Act. ... The question of when a debt is to be considered uncollectible is a matter of the taxpayer's own judgment as a prudent businessman. That determination is a subjective one that must be made by the creditor taxpayer in an honest and reasonable manner after having personally considered the relevant objective factors existing in the taxation year for which the bad debt is claimed (see Hogan v. ...

Nikal, [1996] 1 S.C.R. 1013, and was also considered by the Supreme Court in R. v. ... Finally, different kinds of costs mechanisms, like adverse costs immunity, should also be considered. ...   [13]          Most recently, the Supreme Court of Canada again considered the issue of advanced costs orders in R. v. ...

He considered Laura Manor as his parents’ home. They had a large bedroom there and all their clothes were there. ... She described Laura Manor as a family-run business where the family members worked, and said that they considered it the family home. ... It was considered a summer place where they had barbecues; they also went there to do the regular upkeep. ...

  [26]          Iacobucci and Bastarache J.J. cautioned that the pursuit of profit test should only be considered when there is a personal element to the activity [5]. ... Reasonable expectation of profit is a factor to be considered at this stage, but it is not the only factor and it is not conclusive [6]. ... There is no evidence that she considered reducing her prices to meet changed circumstances. ...