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I am satisfied that the agreement detailed therein was that which the parties considered in effect as of November 1, 1982. ... I am equally satisfied in the capacity of an "independent contractor" they should at least be considered. ... 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. ...

This is a type of relief that is within the authority of this Court. [32] The Respondent seeks to distinguish the authorities relied on by the Applicant, arguing that the issue of whether the Court had jurisdiction was not considered in 607524 FC, that it was conceded by the Crown in Kerry, and that the decision in Revera does not apply the essential elements of the Federal Court of Appeal’s guidance in JP Morgan. [33] While I accept that the matter was not discussed at length in several of the prior decisions cited, I am not persuaded that all of these precedents should be discarded. ... This was not a particularly complex case, nor does it raise new legal issues that have not otherwise been considered in recent jurisprudence. ... The fact is that the Applicant pursued its claim long after the time limit for doing so had expired, and therefore the Respondent had to respond to its claim. [62] Having considered the submissions of the parties in light of the relevant factors set out in Rule 400, as well as the factors that favour an award of lump sum costs (Nova Chemicals Corporation v Dow Chemical Company, 2017 FCA 25), I hereby order the Applicant to pay to the Respondent lump sum costs in the amount of $1,500, inclusive of fees, disbursements, and taxes. ...

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. ...