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Thus, in my view, the Review Panel’s remarks do not give rise to a reasonable apprehension of bias when considered in their context and not in an isolated fashion. ... They were only a starting point and were not considered res judicata. ... This piecemeal explanation is therefore far from satisfactory within the overall context of everything the video shows and of the testimony given, when considered as a whole. ...

Certainty of intention is a question of construction; the intention is inferred from the nature and manner of the disposition considered as a whole. ... These sales were researched but not included in the preceding sales chart as they are not considered as comparable to subject property. ... No one was able to tell me why it was not used as a comparable or why it was not the best indicator of value of all of the properties considered. [55] Were it not for the Lagace/Cormier sale, I would probably have considered Mr. ...

Gagnon added, however, that he considered that debt in the percentage of debts owed to the Bermex group. [24]     Also on cross-examination, Mr. ... Normand considered four criteria in order to determine whether they were operating or capital expenses. ... As a rule, it is of little importance if a few boards on a balcony and a few lengths of pipe are replaced each year-the expenses incurred would unquestionably be considered current maintenance expenses-or that having neglected to maintain the property, major and lasting repairs have to be done. ...

In addition to the general factors described above, the composition of the board of directors and the control of day-to-day management and operation of the business would be considered. ... It is merely a limited personal right to be considered as a potential beneficiary that can be exercised only against the trustee. ...   [49]         Once it has been determined that each beneficiary of FFL’s capital was "beneficially interested" within the meaning of subsection 248(25), it should be considered whether they were also "beneficially interested" for the purposes of subparagraph 251(5)(b)(i) ...

This arrangement allowed it to earn a foreign exchange gain and, when the transactions were considered together, to equalize the interest rate in the Debenture Agreements to the prevailing market rate for a loan of US$. ... In a series of recent cases, the Federal Court of Appeal has considered the proper meaning to be given to s. 245(1): Fording Coal Ltd. v. ... R., [1998] 1 S.C.R. 196 (S.C.C.), where a tenant-inducement payment was held to be so directly related to the taxpayer’s rental payments that it should also be considered on income account. ...

In the first agreement, different rates were applied depending on whether the licensed products were considered “established technology” (5%) or “new technology products” (7.5%). ... Here the focus is on the attributes of ownership of the payment/item to be considered. ...   [28]     In the scenario such as the one before the Court, where it must be considered whether the recipient can be considered a conduit, one must take a close look at where the right to use and the enjoyment and assumption of risk and control of the payments lie. ...

Pursuant to subsection 231.6(2) of the ITA, the Director lays out 74 questions to which the Applicant’s previously provided responses from the audit queries were considered incomplete or lacking in detail. [12]            The questions in the Requirement ask for a variety of detailed information about the four Bahamian companies. ... The CRA’s attempt to value these services should not destroy their value in the process. [41]            The Applicant acknowledges that subsection 231.6(6) of the ITA says that a requirement shall not be considered unreasonable because the information requested is under the control of a non-resident person and the Applicant is related to that person. ... The Guidelines explain the wide variety of documentation that ought to be considered in determining a transfer pricing methodology (page 44 of the Respondent’s Record). [56]            Mr. ...

Although the tie-breaker provisions in the Canada-Korean Tax Convention were considered, this part of his analysis is obiter. ... In this case also all stays made in a State must be considered without it being necessary to ascertain the reasons for them.   19.       ... Paragraphs 9 and 10 of the Commentary to Article IV(2) illustrate the context in which the tie-breaker rules are to be considered:   9. ...

Let me note in closing that this problem has been considered by the Department of Finance, by senior Revenue officials (the Policy Committee?) ... The English Court of Appeal considered the tort of misfeasance in public office in Bourgoin SA v. ... Longley was prevented from commencing an action for a determination of the issue from the time he considered that he had suffered damage as a result of Revenue Canada’s actions. ...

Analysis The issue of whether a particular expenditure is an income expense or a capital outlay has been considered on numerous occasions by the courts. ... He also went on and said the agreed method of payment provided an indicator, or at least an inference that the purchased customer lists were considered in the nature of a profit yielding asset capable of projected earning capacity. ... In short, we think that he carefully considered the nature and substance of the transaction which the applicable jurisprudence requires him to do. ...