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The same issue was considered by the Appeal Division in The Queen v Canadian Pacific Limited, ([1977] CTC 606; 77 DTC 5383). ... It is clear that the Chief Justice considered it inappropriate to extend the meaning of the word “received” to include the advantage provided in the provincial legislation. ... It is a rule of construction that, where in the same Act, and in relation to the same subject matter, different words are used such choice of different words must be considered intentional and indicative of a change in meaning or a different meaning. ...

My notes are that the Minister considered that paragraph 3(b) did not apply? ... It would have been considered, no question about that. Q. Okay. Now in considering it, what effect did that have upon the respondent’s attitude or determination to aggregate these dividends? ... I am asking you whether the respondent considered the application of this section before the reassessment was issued? ...

Whether the transactions are considered separately or together does not affect the legal relations created by the taxpayer.   ... Federal Court of Appeal, [1999] 4 F.C. 484   (1) Rothstein J.A. for the Majority   14                                Rothstein J.A. first considered the proper standard of review to apply in this case. ... With respect, it begs the question to argue that the clear meaning of the section is that the transactions must be considered separately.   ...

The RFP stated that the minimum price that would be considered was $4 per cubic metre. ... The phrase "substantially advanced" has been judicially considered in three cases referred to the Court by Appellant's counsel. ... However, the Grande Prairie supply was considered superior as to quality, volume and security of tenure. [95]          An agreement of December 8, 1993 between the Alberta government and W. ...

Curaçao Marine Management N.V. will provide a resident manager and such advisors as are, from time to time, considered essential to the operations. ... All facts have been reviewed and considered in formulating the decision in these appeals. ... The fact that the Port Corporation considered the guarantee to be of continuing importance is evidenced by its insistence that the guarantee be renewed with the renewal of the lease (Exhibit A-l, tab 57; transcript of August 22, pages 102-03). ...

I would therefore conclude that to the extent that those services and properties were acquired for the purpose of benefiting the Estate, the portion thereof acquired for the benefit of the Estate would be considered not to have been acquired in the course of commercial activities. ... However, the portion of the services and properties in question that was acquired for the purpose of prosecuting the claims of the Participating Creditors would be considered to have been acquired in the course of commercial activities. ... In my view, a good argument could be made that the loans here can be considered to be in the nature of deposits: see the comment on the meaning of deposit by David Sherman in his note concerning subsection 168(9) in GST Partner (Thomson Canada Ltd.), the decision in Kenneth B.S. ...

  [40]   Cases Cited   Considered:  Echo Bay Mines Ltd. v. Canada, [1992] 3 F.C. 707; Québec (Communauté urbaine) v. ... On the question of whether options could properly be considered forward sales contracts, she noted that the characterization by the trial judge of the transactions is a mixed question of law and fact and, as such, is entitled to some deference.   ... The greater the margin by which the price of gold decreases, the greater the profit on the hedging contract.   33                                In Echo Bay Mines, the Trial Division of the Federal Court considered the principles of hedging under GAAP.  ...

The case is of considerable importance by reason of the fact that it is the first one in which the meaning of the term “adventure or concern in the nature of trade’’ falls to be considered by this Court. ... But it is obvious, it seems to me, that if the Court considered the transaction in question a trading transaction, as it clearly did, it must, a fortiori, be considered as an adventure or concern in the nature of trade, as the Commissioners had found it to be. ... It is what he did that must be considered and his declaration that he did not intend to make a profit may be overborne by other considerations of a business or trading nature motivating the transaction. ...

We do not doubt the beneficial effects that your organization is attempting to contribute to humanity, but these activities, such as information through "contacts with the media, symposiums" and contacts with officials in countries or groups, lead us to believe that the organization is seeking to influence the persons involved in the acts of torture and humanity in general, which is not considered as being charitable. ... The methods used, such as letter-writing and postcard campaigns, are activities considered to be political activities. ... Charitable organizations then began to fear that the simple fact of telling Members of their choice their point of view on certain issues might be considered as a political activity likely to warrant the loss of their otherwise indispensable status. ...

I have also considered. the view with regard to paragraph 111(2)(b) expressed by Sweet, DJ in A Levine Estate v MNR, [1973] CTC 219 at 227; 73 DTC 5182 at 5187, but, as that was a section 137 case, the view was obiter and, if it is to be regarded as a considered opinion, I regret that I cannot adopt it. ... By resorting to the offer by Standard, the Minister was using hindsight but even so has forgotten to properly gauge the legal importance of the document offering to buy the shares of Lowney It is my considered opinion that the wording of that subparagraph (a) [Exhibit D-1-12] indicates clearly that Standard may withdraw its offer if 67% of the shares of Lowney cannot be purchased....,, In my view, one cannot escape from the conclusion that the offer from Standard is a conditional one being a suspensive contract for the holders of shares wishing to sell their shares and a resolutory one for Standard wishing to buy. ... Had the trial judge considered the price to be ridiculously low, he would have treated the transaction as a “case of a disguised sale’’, to use his words. ...