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.: In determining whether appellant was liable for the tax, the substance and not the form of the transaction must be considered. ... In order to determine if the appellant is bound to pay the amount of tax which is claimed, the substance and not the form of the transaction must be considered. ... This judgment has been considered in Commissioners of Inland Revenue v. ...

Crabbs, [1934] S.C.R. 523, considered; Re Anti-Inflation Act, [1976] 2 S.C.R. 373; The King v. ... Even more significant for the purposes of this appeal is the fact that both Legislatures considered it necessary to specifically reinstate or assure the right of the taxpayer to seek relief when the assessment is "inequitable". ... Interim legislation with temporary effect might lend itself to a construction which would be repellent, when considered on the basis of a permanent enactment with consequences unlimited in time. ...

The Adjudicator then considered the second suspension and the discharge. ... He had considered the relevant facts and law. His conclusion that the behaviour of Mr. ... As I have indicated, the Adjudicator considered the relevant factors, applied the governing legal principles, and reached the correct result. ...

Standard of Review The first issue to be considered in any judicial review application is the appropriate standard of review to be applied to the decision being challenged. ... The factors to be considered in this exercise are: (1) the expertise of the tribunal relative to the courts in deciding the issue under review; (2) the purpose of the Act and the provision being considered; (3) the existence or absence of a privative clause; and (4) the nature of the issue decided (Pushpanathan v. ... Also to be considered, in addition to comparative expertise, is the legislative language. ...

When can two persons be considered as living in a conjugal relationship? ... Certainly an opposite-sex couple may, after many years together, be considered to be in a conjugal relationship although they have neither children nor sexual relations. Obviously the weight to be accorded the various elements or factors to be considered in determining whether an opposite-sex couple is in a conjugal relationship will vary widely and almost infinitely. ...

  [8]                There is some evidence that Sheldon Libfeld considered the purchase price of the 289 lots to have been inflated as a result of certain litigation between Runnymede and the Conservatory Group relating to property in Ajax that included the 289 lots. ... In paragraphs 79 to 89, the judge sets out his analysis of what he considered to be the relevant jurisprudence: Rich v. ...   [33]            The judge then proceeded to discuss a number of factors that he considered relevant in determining whether it was reasonable to conclude that the Viewmark loan was doubtful on August 31, 1995. ...

Although the Judge did not explain what he meant by "wilful blindness", the record, when considered in the light of the relevant case law, is supportive of his conclusion. ... I just didn't feel that they were considered as taxable income, in my innocence... ... Such inaction could be considered to be gross negligence by some but it is not that conduct that needs to be assessed. ...

In that case, the TCC considered whether interest amounts in relation to a limited recourse mortgage were contingent liabilities. ... The court below had to answer this question correctly. 2002 SCC 33 "> Housen at para. 8. [45]            Unfortunately, it is not entirely clear from the decision below which transaction the TCC considered the relevant one in its paragraph 69(1)(a) analysis. ... The appropriate relationship to assess is that between CRC and the Appellant. ¶ 58          The Appellant chose to subscribe to the Joint Venture and executed the subscription agreement, confirming his agreement to be bound by the Joint Venture Agreement and the Memorandum. [46]            Then again, other passages in the decision below might be taken as indicating that the TCC considered the respondent's purchase of the Data to be the legally relevant transaction. ...

In this situation, employment income is considered as being salary, and the income from the machinery constitutes rental income. ... It these conditions are not met, the operator-owner will be considered by Revenue Canada as a self-employed worker.     ... However, Revenue Canada can conclude that in all cases where the contract of employment of an operator-owner meets the conditions listed below, the employment will be considered as an employment under a valid contract of service. ...

This interpretation was accepted by the Federal Court of Appeal (FCA) at paragraph 11 of its reasons. [13]         The Appellant submits that the IRCs meet all the requirements for being considered as coupons. ... As I mentioned previously, the FCA, in Tele‑Mobile, held that not requiring that the customer tender a coupon would “allow just about any advertised discount to be considered as a ‘coupon’ for the purposes of section 181 of the [ETA]” (FCA decision, para. 11). [28]         What makes matters confusing in the present situation is that, during the relevant period, Nestlé made available to Costco customers paper coupons (which were handed out to customers when they entered the Costco warehouses, as stated in the Appellant’s written submissions at para. 12), and it is not disputed that the IRCs were considered by Nestlé as having the same characteristics as the paper coupons. ... By contrast, under the section 232.1 promotional allowance regime, the customer pays GST/HST on the reduced price of the supply. [5] [42]         In the present case, Nestlé and Costco treated the discount as falling under the coupon regime at the customer’s expense. [43]         The Federal Court of Appeal, in Tele-Mobile, was concerned that a relaxation of the tendering requirement would allow any discount arrangement to be considered a coupon, [6] which in turn would require the customer to overpay GST/HST and result in the provider of the coupon obtaining the benefit of this excess payment through an input tax credit. ...