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  [23] It is extremely doubtful that a simple licence could itself be considered property at common law.  ... To the extent the regulatory cases are considered relevant here they do not assist the appellants, in my opinion.  ... Parliament unambiguously signalled an intention to sweep up a variety of assets of the bankrupt not normally considered “property” at common law.  ...

Specifically, the issue for the parties was whether the complaint may be considered as vexatious because this Court and the Federal Court of Appeal had already dealt with the human rights issue. [14]            On November 9, 2015, the Applicant submitted a letter to the Commission in response to the 40/41 Report [Response Letter]. ... It also considered whether the Minister’s decision under section 63 of the Income Tax Act was reasonable. ... That finding is supported by the record; the Applicant’s claim had already been considered both by this Court and by the Federal Court of Appeal. ...

Consequently, the Minister’s Delegate’s analysis with respect to the alleged CRA error was reasonable. (3)                Delay on the part of the CRA [35]            The respondent submits that the Minister’s Delegate considered Mr. ... The respondent contends that this analysis was reasonable as the Minister’s Delegate considered the timelines between the audit and objection stages, and found they were within the three-year period provided for by the Act. ... Easton’s contention that the Minister’s Delegate should have or could have accessed his entire file, the evidence he submitted that was not before the Minister’s Delegate will not be considered. ...

Where the nature of a taxpayer’s activities contains elements that suggest that the activities could be considered a hobby or other personal pursuit, but the activities are undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act (Stewart, paragraph 52). [38]         The “pursuit of profit” source test will only require analysis in situations where there is some personal or hobby element to the activity in question. ... R., 2011 TCC 262, considered that risk minimization is also a factor to be considered. ... If these expenditures were in fact spent on gifts for prospective clients, they were completely unreasonable when considered in the light of his revenue. ...

It appears from the reasons that the marked restriction was considered to be with respect to the necessary mental functions and that the vital function for which the therapy was necessary to sustain was brain function. [22]          In deciding the sole issue of whether the 14‑hour weekly therapy requirements were met, Justice Jorré concluded: 1.       ... This activity cannot be considered in determining the weekly average time. 22.       ... An impairment that limits what the person is capable of processing as nutrition to fuel the body without causing severe and permanent bodily damage might well also be considered in giving a humane, compassionate and commonsense interpretation and application of this DTC provision. [68]          The appeal is allowed. ...

Canada, [1996] 2 C.T.C. 1, relied upon by the Respondent, where it considered a director’s liability in the context of the bankruptcy of the corporation. ... These circumstances must be taken into account, but must be considered against an objective "reasonably prudent person" standard. b.   ... Corrective actions must also be considered. [105]   The Appellant refers to the numerous meetings that took place between Ms.  ...

She found that by giving the covenant not to compete, the appellants had “surrendered a potential source of profit” (para. 49) and therefore that “the amounts should not be taxable under section 3” (para. 53). [34]   Justice Lamarre then considered whether the NCA payment should be treated as eligible capital property, indicating that this required a finding that the payments were made “for the purpose of gaining or producing income from a business” as set out in subsection 14(1). Since it was the corporation whose shares had been sold, and not the individual shareholders, who operated the business, she concluded that the payments could not be considered eligible capital property. [35]   The respondent argued that the NCA payment “constituted disguised proceeds of disposition of the shares” (para. 78) and should taxed as capital gains pursuant to sections 38 and 39 of the Act. ... Analysis   i)   Statutory Interpretation [44]   Since subsection 56.4(2) has not been judicially considered to date, it is worth noting at the outset, the oft‑repeated rule of statutory interpretation that “the words of an Act are to be read in their entire context and in their grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act, and the intention of Parliament (Elmer A. ...

Jobin, Appeal Book, vol. 4, tab H, pages 43 and 58). [42]   Given that the question whether a transaction is part of a series is one of fact, it was open to the TCC judge to find that the first transaction was linked to the other two transactions and therefore formed part of the series. [43]   The TCC judge next considered whether any of the transactions comprised within the series could be labelled as an avoidance transaction. ... The Class A shares were therefore issued primarily for a bona fide purpose. [45]   This argument was also considered by the TCC judge, who found that the funds could have been kept in 9144 if the appellant had received the Class B shares directly rather than the Class A shares (Reasons, paragraph 50). ... Relying on these instances, it argues that the existence of a true loss cannot be required by the object, spirit and purpose of the relevant provisions (Appellant’s Memorandum, paragraph 96). [58]   The exceptions to which the appellant alludes to have already been considered by this Court (Triad Gestco, at paragraphs 43 to 50). ...

This point was conceded by the Appellant, who recognized that she only considered what was best for the TFSA in planning the swap transactions. ... Context [63]   Paragraph (b) must be considered in the context of the TFSA Rules in the Act as a whole. ... There is therefore an inherent tension between the purpose of the provision and the scheme as a whole. [66]   The explanatory notes describe the type of transactions considered offensive but add no additional information regarding when or how far into the future an advantage (i.e., an increase in value) will be considered as attributable to such transactions. ...

Conversely, the Examiner submitted the Final Action concerning the 996 Application after amendments to subsection 30(6) of the Act; as such, Corning’s amendments in the response, notably adding claims 20-22, are not considered to have been made, and are “proposed claims,” to be considered if claims 1 through 19 are found to be defective. [22]   In May and June 2015, the Examiner respectively forwarded the patent applications to the Board, under paragraph 30(6)(c) of the Rules, as it found that they were non-compliant. ... In other words, the reduced dimensions of components integrating bend performance fibers had been contemplated before the claim date – though not as something particularly difficult to obtain. [100]   This Court has considered answers to Beloit ’s “why didn’t you?” ... However, this Court has also considered possible answers to this question. ...