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The factors to be considered include whether his family has moved with him, the nature and term of the new employment, his intentions, a change of driver's license and motor vehicle registration (where moving to another province) and so on. ...

Although we do not have any clear guidelines as to when a subsequent transfer will be "in the course of a reorganization", it is our general view that a subsequent transfer of property, whether on a taxable or tax-deferred basis, to a shareholder of the particular corporation or to a person which does not deal at arm's length to a shareholder will normally be considered to be "in the course of the reorganization".  ... In determining the fair market value of each type of property using the net equity method, liabilities (determined on a consolidated basis, where appropriate) are allocated to, and deducted in the calculation of, the net fair market value of each type of property (determined on a consolidated basis, where appropriate) generally as follows:      (i)   current liabilities are allocated to cash or near cash property, including accounts receivable, inventory and prepaid expenses, in proportion to and to the extent of, the fair market value of all property of that type;      (ii)   liabilities, other than current liabilities, that relate to a particular asset are allocated to the particular asset and to the type of property of the particular asset to the extent of the fair market value of the particular asset and any such liabilities not so allocated are considered to relate to the type of property of the particular asset but not to the particular asset for the purposes of the allocation described in subparagraph (iii) below;      (iii)   liabilities, other than current liabilities, that  relate to a type of property but not to a particular asset are allocated to that type of property to the extent of the net fair market value, determined after the allocation described in subparagraph (ii) above, of that type of property; and      (iv)   any liabilities not otherwise allocated in accordance with subparagraphs (i), (ii) and (iii) above will be allocated to all types of property in proportion to, and to the extent of, the net fair market value, determined after the allocations described in subparagraphs (i), (ii) and (iii) above, of each type of property.       ...

In reaching this conclusion, the Court stated:      "Where the income under consideration is part of the normal business activity of a company and it is inextricably linked with an active business it is considered active business income.  ... Therefore, according with the principals which I have mentioned, the mortgage and the interest payable thereunder are to be considered as part of the parcel of the active business of the taxpayer. ...

Where legal costs are incurred as a result of an action by an employee or officer as part of the discharge of the duties of the office or employment, in most cases, no real benefit is considered to accrue to the employee or officer. ...

A dwelling will generally be considered to have been acquired for an individual's habitation provided that the individual "ordinarily inhabits" the dwelling, within the meaning of those words as set out in paragraph 9 of Interpretation Bulletin IT-120R3 dated February 16, 1984 issued by the Department, and provided, further, that the dwelling was not acquired principally for the purpose of gaining or producing income therefrom.       ...

E)     Second last sentence:  A typographical error has deleted the name of the expense which is not considered an operating cost for the purpose of determining the benefit. ...

Owen J. agreed that the undertaking of unanimity at director's meetings which he considered was reguired by clause 11 might be contrary to public order but that it was not necessary to decide this since the clause was severable from the other provisions of the agreement to which he gave full effect. ...

Further, complications arise as GST sales made on consignment also provide for a certain leeway period before GST is considered due.  ...

To the best of your knowledge, and that of the taxpayers involved, none of the issues contained herein: (i) is in an earlier return of the taxpayers or a related person; (ii) is being considered by a tax services office or taxation centre in connection with a previously filed tax return of the taxpayers or a related person; (iii) is under objection by the taxpayers or a related person; and (iv) is before the courts or, if a judgement has been issued, the time limit for appeal to a higher court has not expired. ... For greater certainty, any tax accounts, such as the balance of any non-capital losses, RDTOH or CDA of Farms, will not be considered property for purposes of the proposed transactions described herein. 11. ...

Where property is transferred to a corporation in exchange for shares with a par value, the transferor is considered to have realized proceeds equal to the fair,market value of the shares end not their par value. ...