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The Respondent first argued that the property tax does not form part of the consideration for the lease, but if I find that it does form part of the consideration then it, combined with the $1.00 rent, is nominal consideration, and therefore by operation of subsections 141.01(1.1) and (2) constitutes no consideration, precluding any entitlement to ITCs. [46]     With respect to the first issue of whether the property tax constitutes consideration, the Respondent relies on the evidence that it was not until 2002 that BC Transit itself considered the property taxes as part of the consideration. ... The Respondent's argument is that the Grants cannot reasonably be considered to have been made for the purpose of funding BC Transit's lease to Translink, but were made for the purpose of retiring a long-term debt, a debt incurred at the time to fund an exempt supply, the provision of public transit services. ... But the fact that the BC Government may have a broader purpose does not eradicate the fact that there remained an immediate purpose to assist BC Transit with its only activity of making a taxable supply, which falls squarely within subsection 141.01(1.2). [62]     As subsection 141.01(1.2) applies, and the Grants are considered consideration, BC Transit, by the application of subsection 141.01(2) is entitled to ITCs in connection with the Vehicle appeal. ...

The taxation of benefits conferred from a trust was considered in this case, a decision of the Exchequer Court of Canada. ... The plaintiff suggests that the weight of previous authority shows that the granting of an interest-free or low interest loan to employees and shareholders was not considered to be a benefit to the taxpayer prior to the enactment of section 80.4 of the Act. ... Commissioner of Internal Revenue [465 U.S. 330] and found the reasoning of the Court to be interesting but by no means determinative, as it must be read in the light of the statutory enactment being considered by that Court. ...

I should have no hesitation in adopting the conclusion at which the learned President of the Exchequer Court arrived and the reasons he has given therefor. [32]          However, Crocket J. considered himself bound by the judgments of the Privy Council in Tata, supra, and the Scottish Court of Session in Addie, supra. ... [Emphasis added] [36]          Thus the "purpose of earning income" text in paragraph 6(1)(a) of the Income War Tax Act was not considered as important as the income-earning process test which was paramount. ... Electric in order to be relieved of a money-losing long-term obligation to provide a commuter rail service was considered to meet the income-earning process test but was disallowed as a deduction since the expense was a capital expense. [21]             B.C. ...

This was considered to be necessary to conform with the disallowance of the bonus for the 1999 taxation year. ...   [61]         In his reasons, Mahoney J.A. considered whether a taxpayer must object to a statute-barred assessment. ...   [66]         The conclusion that I have reached is that the obiter comment in Lornport should not be considered to have overruled the comment in Canadian Marconi. ...

Her position was that it could reasonably be considered that the taxpayers’ principal purpose in acquiring shares in NAM LLC was to avoid taxes that would otherwise be payable under Part I of the Act. ...               (7)        The Tax Court’s decision   [26]            After reviewing the facts of the case, the Tax Court considered the proper interpretation of paragraph 95(6)(b), applying Canada Trustco Mortgage Co. v. ... When paragraph 95(6)(b) is triggered, it affects whether a particular share acquisition or disposition should be considered when computing income. ...

In reaching his conclusion, he considered the financial position of Petrosar and other parties including: (a) the capital cost per annual pound capacity of Petrosar as compared to U.S. ... It was therefore argued that since the shares issued in payment of interest were valueless, the interest cannot be considered as having been paid. ... The expert witness Doak, as previously stated, considered in his valuation report this hypothetical option value” and attributed no value to it. ...

The Chief Justice, Sir Charles Fitzpatrick, considered that the case came within the rule in Canadian Pacific Railway Company v Little Seminary of Ste Thérèse, supra. ... In Re Sproule (1886), 12 SCR 140, section 51 of the Supreme and Exchequer Courts Act, SC 1875, c 11, enpowering a judge of the Supreme Court of Canada to issue the writ of habeas corpus ad subjiciendum fell to be considered. ... The four dissenting Judges in the Hernandez case, I being one of them, did not find it necessary, in the view taken by them, to consider the application of the persona designate doctrine, but it was considered in the majority reasons delivered by Pigeon, J. ...

Logically, the first issue which should be considered is the validity of the purported seizure under paragraph 231 (1)(d). ... In the meantime, the Government, having seized the documents because, to the knowledge of Usarco, it considered that they were or may be required as evidence in relation to tax evasion on the amount of at least $330,000, considered them further and, on the advice of counsel for the Attorney General of Canada, commenced a prosecution against Usarco. ... As I have just indicated, the long delay of the applicant is a factor to be considered on this issue. ...

  (4)        The administrative decisions   [15]            The respondents’ request was considered through two levels of consideration. ... ”   [67]            Next, the Delegate considered the respondents’ 1992 to 1998 taxation years. ... Based on Williams, a connecting factors test was developed on 1994 and used to determine if income should be considered exempt. ...

He would not embark on a new venture or expansion without first securing the expert and professional advice which he considered the best and base his decisions on that advice. ... He considered that he could not and he was not prepared to commit himself to an amount greater than $259,000, which includes $100,000 for renovations. ... He considered the highest use of the property to be that of an automobile dealership. ...