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Against that background of billing practices based on terms of service approved by the provincial Commission, the plaintiff company estimated revenues unbilled but considered accrued for services delivered at December 31. ... His report was tendered as evidence with objections by counsel for the plaintiff only to references therein to telephone conversations with unnamed and unavailable officials of two electric utility companies about their practices, which were objected to as hearsay; further, counsel objected to any portion of the report that might be considered as a conclusion of law. ... The defendant also submits that the unbilled amounts estimated, could have been ascertained at December 31, and therefore should be considered as receivable within paragraph 12(1)(b). ...

He testified that he informed himself of the matters raised in the pleadings by reading a number of documents considered pertinent to this appeal. ... Whereas, the Deloitte document indicated that Deloitte considered how to structure the 2006 Reorganization to minimize the tax risk. Deloitte reviewed or considered “structuring the acquisition of Teranet shares/flow of funds to maximize the deductions in Teranet Amalco II to limit any corporate income taxes during the modelling period (2006 to 2017)”. [24] This document also showed that Deloitte addressed or considered other issues including the “reasonability of interest rates used in alternative structures” and “interest deductibility”. [25] One of the reasons the Income Trust structure was recommended was because the “interest rates used in the model to create desired outcome” appeared plausible. [26] [42]         As the examining party, the Respondent is entitled to have any information and production of any documents which may lead to a train of inquiry that may directly or indirectly advance her case or damage that of the opposing party: Teelucksingh v The Queen, 2010 TCC 94 at paragraph 15. [43]         Instead of asking the Appellant to describe the structure of the 2006 Reorganization, counsel for the Respondent has asked the Appellant why the 2006 Reorganization was structured the way it was. ...

Kaplan, his wife and their eight children- all U.S. citizens – having settled into a daily routine of their lives in New York since July 2002 while he pursued and continues to pursue long-term, full-time studies. [32]         Recognizing that the jurisprudence establishes that no specific amount of time can be used to determine residency, and a lengthy absence can not be the determinative factor, the length of time is, nevertheless, a factor to be considered with other relevant factors. [33]         By the time of the hearing, Mr. ... Perlman only held Canadian citizenship; he travelled on a Canadian passport; he and his spouse were considered foreigners by Israel; their children were not Israeli citizens; they did not have an extensive family network in Israel; they had never filed Israeli tax returns; he had studied three different programs (Talmudic studies, rabbinical studies and Jewish Family Law); and he was to receive his rabbinical ordination in 2011. ... Counsel clarified that the National Child Care Benefit supplement for the 2009 and 2010 base taxation years does not have to be considered separately because it forms part of the Benefit. ...

The amendments were intended to ensure that federal tax relief for royalties would be limited to an amount the federal government considered appropriate. ... These measures provided tax relief as a surrogate for what the federal government considered to be a reasonable royalty on resource profits. [13]            In that vein, on May 6, 1976, the Governor in Council enacted the SRO, which provides in relevant part: 3. (1) Subject to subsection (2), remission is hereby granted to each participant of any tax payable for a taxation year pursuant to Part I of the Income Tax Act as a result of the royalty provisions being applicable to (a) amounts receivable and the fair market value of any property receivable by the Crown as a royalty, tax, rental or levy with respect to the Syncrude Project, or as an amount however described, that may reasonably be regarded as being in lieu of any of the preceding amounts; […] [14]            Prior to enacting the SRO, the federal government had considered two options: providing the relief promised to the participants by way of an amendment to the ITA or by way of a remission order pursuant to the Financial Administration Act, RSC 1985, c F-11 [FAA]. ... The CRA officer advised Imperial Oil that the Minister would not pay refund interest, as its objection could not be considered under the appeal provisions of the ITA. ...

M.N.R. (93-1736(UI)), the Chief Judge of this Court wrote (at pp. 7 and 8): I have always considered that an appellant's testimony under oath at a civil trial, such as that of an appeal before the Curt, constituted legal evidence and that that evidence was sufficient to confirm his allegations, unless the judge doubted his integrity and thus his testimony's validity or it was contradicted by evidence in rebuttal. ... Time is not a factor to be considered. The English version of this subsection of the Act specifies that this application may be made “at any time”. ... Time limits are not a factor to be considered. [86] Counsel for the appellants did not respond before August 17, 1998, which indicates that he decided there was no reason to do so. ...

However, in view of counsel’s concession that reasonableness was not an issue, I need not consider this further; similarly with section 7306 of the Regulations. [20] I have specifically considered the following cases on subject: Rozen v. ... This case was also considered favourably by Jerome A.C.J. in the Mina case (above), when he summarized it as follows: "...the taxpayer was a member of the Canine Division of the Regina City Police Department. ... In the normal course of events, her cost of travel between her residence and the administrative centre would be considered personal in nature. ...

Thus at the end of the day all of the facts must be considered and all of the relevant criteria or tests enunciated in the case law must be applied. [13] The expression "at arm's length" was considered by Bonner, T.C.J. in William J. ... However, share control (or absence of it) is not necessarily conclusive; it is only a factor to be considered in determining the question of arm's length (Robson Leather Co. v. ... The criteria enunciated in IT-419 have also been the criteria consistently considered by the courts. ...

The case also considered the circumstances in which section 8 would apply to prevent the CRA from using its inspection and demand powers under the ITA ...   [37]         Importantly for the present appeal, the Supreme Court in Jarvis considered whether information properly gathered in furtherance of the CRA’s audit function could be shared with officials conducting a subsequent criminal investigation. ...   [58]         The evidence considered as a whole supports the Crown’s theory that the appellant was engaged in the traffic of illegal drugs. ...

  [7]               In paragraph (h) of the definition of “eligible individual”, it says that “prescribed factors shall be considered in determining what constitutes care and upbringing” ...   [8]               Section 6302 of the Income Tax Regulations (Regulations) prescribes factors to be considered:   6302 For the purposes of paragraph (h) of the definition “eligible individual” in section 122.6 of the Act, the following factors are to be considered in determining what constitutes care and upbringing of a qualified dependant:   (a) the supervision of the daily activities and needs of the qualified dependant;   (b) the maintenance of a secure environment in which the qualified dependant resides;   (c) the arrangement of, and transportation to, medical care at regular intervals and as required for the qualified dependant;   (d) the arrangement of, participation in, and transportation to, educational, recreational, athletic or similar activities in respect of the qualified dependant;   (e) the attendance to the needs of the qualified dependant when the qualified dependant is ill or otherwise in need of the attendance of another person;   (f) the attendance to the hygienic needs of the qualified dependant on a regular basis;   (g) the provision, generally, of guidance and companionship to the qualified dependant; and   (h) the existence of a court order in respect of the qualified dependant that is valid in the jurisdiction in which the qualified dependant resides.   ...   [45]          With respect to the factors to be considered that are enumerated in section 6302 of the Regulations, the following general picture emerges from the evidence: [10]   (a)   Factors 1 and 2: supervision of daily activities and needs and maintenance of a secure environment   When the children were with one parent or the other, that parent provided a house for the children to reside, meals and lunches for school as well as supervision. ...

The issue is whether this satisfies the statutory requirement. [51]     This question was recently considered by the Federal Court of Appeal in Veilleux v. ... That case considered whether instalments of a lump sum were an "allowance for the maintenance" of a former spouse. [59]     The statutory language that is relevant in this appeal is different from McKimmon. ... It remains to be considered if this amount is a "support amount" as defined in subsection 56.1(4). ...