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I also agree with his statement of the criteria to be considered in a case of this sort but I question that all of them are seriously in play here. ... Motive — The authors observe (page 24) that in Canada over the years factors one to five, supra, have been considered by the courts but that the question of motive or intention at the time of acquisition of an asset has received the most attention. ... All of the circumstances, including that circumstance, must be considered. ...

There is no reason why any income earned by it should not be considered as prima facie income from a business so long as it is recognized that the presumption is a rebuttable one. ... In arriving at this conclusion the Court has considered the decision rendered in The Queen v. ... The Court has also considered the decision rendered in Massey-Ferguson Ltd. v. ...

As indicated above, counsel for the Minister submitted that Tambrands' claim for refund was caught by subsection (7.1): it was, properly considered, a claim for the refund of moneys paid in error by reason of a mistake of law, moneys which had been taken into account as taxes. ... Therefore an application brought pursuant to subsection (7) cannot be considered to be an application brought pursuant to subsection (7.1) and the limitation applicable to it is the limitation specified in subsection (7), not the limitation specified in subsection (7.1). ... I have, of course, considered carefully both the oral and written submissions of counsel, and I have reached the following conclusions: The right of Tambrands to recover under section 44 of the Act the sums in issue would, in the circumstances of this case, have to be based on the right created by paragraph 44(1)(c): “A... refund of any of the taxes imposed by this Act may be granted where the tax was paid in error. ...

Also, the Minister’s argument continues that since the above 18,338 sq ft is not “contiguous” to the 31,206 sq ft immediately surrounding the house (since it was allegedly separated by the right of way), it cannot possibly be considered as qualifying as “immediately contiguous land”. ... Consequently, when said vendors freely agreed to sell land, which is located immediatley south of Old Barrhaven, at acreage prices of $3,750.00 and $3,900.00 per acre some one and a half months after V-Day, and the purchaser exercised his option to buy said land eight months later, these acreage prices must be considered to represent the upper limits of Barrhaven area values as of V-Day (December 31, 1971). ... The Board has no information that such an eventuality was ever considered, and so that becomes irrelevant to this decision. ...

Therefore, the amount of $550,000 identified by your client can be considered the target amount, but should not be considered the exact amount that your client will receive. ... Items to which our counter-offer does not respond, if any, are against the law and should not be considered. [17] On March 13, 2019, counsel for the respondent emailed a letter providing a detailed explanation of the respondent's revised proposal, which included the following: [translation] Our clients' joint proposal, dated February 27, 2019, suggest adjustments to the assessments in dispute that would result in an estimated $549,186.63 prepayment....... ... These last two requests from your clients run counter to applicable laws and public order and should therefore not be considered as part of the essential component of your February 21, 2019, offer. ...

In order to understand and properly interpret any one section in an Act, it must be read and considered in the context of the entire statute. ... For those same reasons the creation of the settlement in 1961 could not be considered as a completed gift inter vivos. ... The realities of the situation must always be considered (Refer Frank M Covert, WC, John S Jodrey et al v Minister of Finance for the Province of Nova Scotia et al, [1980] CTC 437.) on the issue of looking at the essence rather than the machinery of the transaction. ...

In any event, even if the tax in question can be considered a tax on income as that term is used in the Hong Kong Ordinance, this does not necessarily make it income or profits tax within the meaning of the Canadian Income Tax Act. 6. ... In A G v London County Council (1899), 4 TC 265 the House of Lords considered the property tax imposed by Schedule A of the English Customs and Inland Revenue Act, 1899, a tax similar to that imposed in the Hong Kong Revenue Ordinance. ... In the case at bar the Board has evidence of the nature and quality of the Hong Kong property tax upon which to base a conclusion that that tax is not one which would be considered an income or profits tax within the Canadian income tax system. 10. ...

The amount so accrued for the corporation’s year ended March 31, 1972 was $60,000, of which $18,464.05 had been withdrawn by the shareholders (and considered as wages) by June 29, leaving a balance of $41,535.95. ... In that case, it was considered that the former shareholder LePain was a creditor of the company for the declared commissions at the time of the sale of the shares and that he had conferred this benefit on the purchaser of the shares, and consequently LePain was taxable under subsection 56(2). ... The only contingency, if it is properly termed a contingency in the present appeals was that the directors might, if they considered business conditions demanded, reduce or even cancel the fund so set up. ...

For the purposes of this section and section 53, where a taxpayer, other than a broker or dealer in securities, is a member of a partnership and an amount is designated by a corporation under subsection 194(4) in respect of a share, debt obligation or right acquired by the partnership in a taxation year of the partnership where the partnership is the first person, other than a broker or dealer in securities, to be a registered holder of the share or debt obligation or to have acquired the right, as the case may be, such portion of that amount as may reasonably be considered to be the taxpayer’s share thereof shall be deemed to be an amount designated on the last day of that year by the corporation under subsection 194(4) in respect of a share, debt obligation or right, as the case may be, acquired by the taxpayer on that day where the taxpayer is the first person, other than a broker or dealer in securities, to be a registered holder of the share or debt obligation or to have acquired the right, as the case may be. ... First, BSCT is considered to have acquired the SRTC instrument on the last day of the partnership’s taxation year, being December 30, 1986 and second, it is deemed to be the first holder of the SRTC instrument. ... This issue was neither canvassed or considered by the Federal Court of Appeal. 10 Agreed Statement of Facts, paragraphs 6, 7, 9, 10, 11 and 12. 11 Exhibit A-l, paragraph 8. 12 Exhibit A-1, paragraph 9. 13 Exhibit A-l, paragraph 13. 14 Exhibit A-2, Tabs 6 and 8. ...

Bortolussi is entitled to have the waiver of preliminary inquiry and the timely entering of a guilty plea considered as a mitigating circumstance. ... Recognizing the right of silence, the Crown argues that the misleading of the government auditors which required additional investigation should be considered as an aggravating factor. ... McEachern (1978), 42 C.C.C. (2d) 189, this court considered the fitness of a suspended sentence with an order to perform 240 hours of community service and to make restitution which was imposed upon an assistant bank manager with an unblemished past who was convicted of stealing $77,000 from his employer. ...