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The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... In 1982, the facilities of the appellant are considered as one of the top in eastern Ontario according to Mr Armitage (para 3.06), and it is “the up-coming farm in Ontario” according to Mr Michel Béchard (para 3.07). ... The fact that Mr Malik moved his own home from an urban location (para 3.04(n)) to a farm may be significant in certain circumstances, but may also be considered as neutral in se. ...

A number of the claims being made in support of irreparable harm allegations relate to past harms; other claims are speculative, based on assertion or on evidence that lacks particularity; and a number of other claims relate to the impact on third parties, which is generally not considered when determining whether an applicant will suffer irreparable harm. [54] Given the nature of the harm that Iristel claims, it is necessary that concrete evidence be presented to the Court on Iristel’s current financial situation and how the failure to grant injunctive relief will result in that harm. ... Generally, harm to third parties is not considered in the irreparable harm analysis (Richardson v Seventh-day Adventist Church, 2021 FC 609 at para 40 [Richardson]; Air Passengers Rights v Canada (Transportation Agency), 2020 FCA 92 at para 30 [Air Passengers Rights]). ... As stated by the Federal Court of Appeal, “there is a limited exception to this principle in that the interests of those individuals dependent on a registered charity may also be considered under this branch of the test (Glooscap at paras 33-34; Holy Alpha and Omega Church of Toronto v Canada (Attorney General), 2009 FCA 265 at para 17; Air Passengers Rights at para 30).” [64] Iristel did not direct the Court to any cases where this exception has expanded to include other entities that are not registered charities, nor was this issue canvassed in any way in their written submissions. [65] I need not decide the applicability of the exception to the general rule that third party harm not be considered at the irreparable harm stage, and specifically whether it could apply to a regulated telecommunications company like Iristel. ...

On this point, counsel for the appellant argued that the reference question in the instant case was similar to that considered in the recent judgment of the Supreme Court of Canada in Québec (Communauté urbaine) v. ... The proper approach must be a functional one, and the scheme must be considered as a whole, taking into account the intent of the legislation, its object and the spirit and what it actually accomplishes (cf. ... In my view, it is within this global context, in which insurance corporations like the appellant are excluded from all of the integration mechanisms provided in respect of private corporations, except for the small business deduction, that the tax reduction provided for in subparagraph 123(l)(a)(vi) of the Act must be considered. ...

Lindsay described the dynamics between the mining companies in Canada; in 1996 Inco was considered number one and Falconbridge number two. ... (x) any particular amount (other than a prescribed amount) received by the taxpayer in the year, in the course of earning income from a business or property, from (i) a person or partnership (in this paragraph referred to as the “payer”) who pays the particular amount (A) in the course of earning income from a business or property, (B) in order to achieve a benefit or advantage for the payer or for persons with whom the payer does not deal at arm’s length, or (C) in circumstances where it is reasonable to conclude that the payer would not have paid the amount but for the receipt by the payer of amounts from a payer, government, municipality or public authority described in this subparagraph or in subparagraph (ii), or (ii) a government, municipality or other public authority, where the particular amount can reasonably be considered to have been received (iii) as an inducement, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of inducement, or (iv) as a refund, reimbursement, contribution or allowance or as assistance, whether as a grant, subsidy, forgivable loan, deduction from tax, allowance or any other form of assistance, in respect of (A) an amount included in, or deducted as, the cost of property, or (B) an outlay or expense, to the extent that the particular amount (v) was not otherwise included in computing the taxpayer’s income, or deducted in computing, for the purposes of this Act, any balance of undeducted outlays, expenses or other amounts, for the year or a preceding taxation year, (v.1) is not an amount received by the taxpayer in respect of a restrictive covenant, as defined by subsection 56.4(1), that was included, under subsection 56.4(2), in computing the income of a person related to the taxpayer, (vi) except as provided by subsection 127(11.1), 127(11.5) or 127(11.6), does not reduce, for the purpose of an assessment made or that may be made under this Act, the cost or capital cost of the property or the amount of the outlay or expense, as the case may be, (vii) does not reduce, under subsection 12(2.2) or 13(7.4) or paragraph 53(2)(s), the cost or capital cost of the property or the amount of the outlay or expense, as the case may be, and (viii) may not reasonably be considered to be a payment made in respect of the acquisition by the payer or the public authority of an interest in the taxpayer or the taxpayer’s business or property; Positions of the Parties A. ... The SCC considered that the tenant inducement payment was ordinary revenue from IKEA ’s business operations. ...

Nothing before me suggests that Counsel who advised them are unavailable and that any evidence considered necessary for the purposes of these appeals could not have been obtained from these sources. ... This testimony must also be considered in light of the fact that the disposition formed but one part of a “package” which included the incorporation of 560233 and the establishment of a family trust. ... Counsel further argues that the excess amount should be considered a deemed dividend distributed by the company to the Appellant. ...

With respect to the allegations of bias, the Respondent submits that the Review Panel, guided by the jurisprudence, considered the possibility of future bias or the reasonable perception of future bias based on the facts. ... B’nai Brith has a perspective on particular aspects of the issue. [87] In assessing the usefulness of the proposed intervention, as required by Rule 109, I have considered the questions identified by Justice Stratas in Council of Refugees at para 6. [88] The CFE and CAUT will provide their insight and perspective and will elaborate on the issue of academic freedom and the impact of judicial interference as raised by the Applicants. ... Kane" Judge FEDERAL COURT SOLICITORS OF RECORD   DOCKET: T-1005-21   STYLE OF CAUSE: NATIONAL COUNCIL OF CANADIAN MUSLIMS, CRAIG SCOTT, LESLIE GREEN, ARAB CANADIAN LAWYERS ASSOCIATION, INDEPENDENT JEWISH VOICES AND CANADIAN MUSLIM LAWYERS ASSOCIATION v THE ATTORNEY GENERAL OF CANADA AND CANADIAN JUDICIAL COUNCIL AND CENTRE FOR FREE EXPRESSION AND CANADIAN ASSOCIATION OF UNIVERSITY TEACHERS AND B’NAI BRITH OF CANADA LEAGUE FOR HUMAN RIGHTS   MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES   ORDER and reasons: kane J.   ...

., [1990] 2 SCR 440 [Rocois Construction]). [21] At page 414 of Roberge, the Supreme Court considered Pesant v Langevin (1926), 41 BR 412 [Pesan t] as the leading case on the issue of identity of object. ... It would certainly be an error to view a cause as a rule of law regardless of its application to the facts considered. ... Hydro-Québec notes in this regard that the Minister states that she took note of the Court’s judgment in 2018 and considered it in preparing her evidence in the case at hand. ...

Levett and Baazov. [32] The Auditor also explained that she considered seeking that information from Messrs. ... Again, although the CRA could have used more accurate language when it comes to its interest in the 2014-2015 taxation years, this lack of precision, when the record is considered as a whole, does not amount, in my view, to a “false” allegation and does not affect, as a result, the reasonableness of the RFIs that concern Messrs. ... In other words, even if this Affidavit was to be considered in its entirety, it would not change the conclusion I have reached on this issue. [63] For all these reasons, I find that the Federal Court, in reviewing the RFIs’ validity, chose the correct standard of review and applied it properly. ...

(pp. 462-64) Here, the prothonotary decided that which would have been interlocutory if he had dismissed the defendants’ motion, but as MacGuigan, J.A. held, “it must nevertheless be considered vital to the final resolution of the case.” ... As a result, certain shares of public companies, acquired in exchange for private company shares, should not have been considered “taxable Canadian property” under the Act when the ownership thereof moved from Canada to the United States. ... In this regard, we are therefore also of the view that the shares, which you describe, would not be considered taxable Canadian property in the hands of the non-resident beneficiary merely because they were acquired by the trust as described above. 26. ...

However, these amounts were always considered to be advances in accordance with the accounting principles stated above and entered as such in the financial statements. ... Since the payments on account from clients balance adds nothing in the way of a reserve to capital, it need not be considered to what extent that amount could have been deducted in computing OA’s income during the year under Part I and excluded from capital. ... Bd.), the Income Tax Appeal Board considered the application of section 18 of the Income War Tax Act according to which any “loan or advance” by a corporation was deemed to be a dividend. ...