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This ratio dictates the amount of space at each financial centre that is considered by Sun Life to be available to Advisers. ... Coutu further stated that the vacant space would not be rented to someone who was not an Adviser but that a vacant office could be used by an employee of Sun Life, at which point it would no longer be considered Adviser space. ... The use of the word “raisonnables” in the French version of the provision supports this interpretation. [38]         The use of a reasonableness requirement in tax legislation has been considered in other contexts. ...

The constitutionality of section 231.3 of the Act has been considered in a number of lower court and appellate court decisions. ... I find support for this conclusion in the fact that, at common law, "may afford evidence" was considered a sufficient test for the issue of a warrant. ... Presumably for the same reason, other cases in this Court which have considered section 8 of the Charter have not addressed section 1. ...

A number of options were considered including sale of the business. According to the witness Gilbert Schmunk, who played a leadership role among the employees, an immediate sale of the business was rejected because the value of the business at that time would not reflect all benefits thought to be likely to be generated during the next few years by business initiatives already underway. ... No witness from the Key Group was called to testify that reinvestment by the Holdcos in the Partnership was ever seriously considered. ... ", and E    is the amount, if any, that would be included under subsection 14(1) in computing the taxpayer's income as a result of the disposition if the amount determined for D in subparagraph 14(1)(a)(v) were zero; (e)         where the property was depreciable property of a prescribed class of the taxpayer and the amount that, but for this paragraph, would be the proceeds of disposition thereof is less than the least of (i)                   the undepreciated capital cost to the taxpayer of all property of that class immediately before the disposition, (ii)                 the cost to the taxpayer of the property, and (iii)                the fair market value of the property at the time of the disposition, the amount agreed on by the taxpayer and the corporation in their election in respect of the property shall, irrespective of the amount actually so agreed on by them, be deemed to be the least of the amounts described in subparagraphs (i) to (iii); (e.1)      where two or more properties, each of which is a property described in paragraph (d) or each of which is a property described in paragraph (e), are disposed of at the same time, paragraph (d) or (e), as the case may be, applies as if each property so disposed of had been separately disposed of in the order designated by the taxpayer before the time referred to in subsection (6) for the filling of an election in respect of those properties or, if the taxpayer does not so designate any such order, in the order designated by the Minister; (e.2)      where the fair market value of the property immediately before the disposition exceeds the greater of (i)                   the fair market value, immediately after the disposition, of the consideration received by the taxpayer for the property disposed of by the taxpayer, and (ii)                 the amount that the taxpayer and the corporation have agreed on in their election in respect of the property, determined without reference to this paragraph, and it is reasonable to regard any part of the excess as a benefit that the taxpayer desired to have conferred on a person related to the taxpayer (other than a corporation that was a wholly owned corporation of the taxpayer immediately after the disposition), the amount that the taxpayer and the corporation agreed on in their election in respect of the property shall, regardless of the amount actually so agreed on by them, be deemed (except for the purposes of paragraphs (g) and (h)) to be an amount equal to the total of the amount referred to in subparagraph (ii) and that part of the excess; (e.3)      where, under any of paragraphs (c.1), (d) and (e), the amount that the taxpayer and the corporation have agreed on in their election in respect of the property (in this paragraph referred to as "the elected amount") would be deemed to be an amount that is greater or less than the amount that would be deemed, subject to paragraph (c), to be the elected amount under paragraph (b), the elected amount shall be deemed to be the greater of (i)                   the amount deemed by paragraph (c.1), (d) or (e), as the case may be, to be the elected amount, and (ii)                 the amount deemed by paragraph (b) to be the elected amount; (e.4)     where (i)                   the property is depreciable property of a prescribed class of the taxpayer and is a passenger vehicle the cost to the taxpayer of which was more than $20,000 or such other amount as may be prescribed, and (ii)                 the taxpayer and the corporation do not deal at arm's length, the amount that the taxpayer and the corporation have agreed on in their election in respect of the property shall be deemed to be an amount equal to the undepreciated capital cost to the taxpayer of the class immediately before the disposition, except that, for the purposes of subsection 6(2), the cost to the corporation of the vehicle shall be deemed to be an amount equal to its fair market value immediately before the disposition; (f)         the cost to the taxpayer of any particular property (other than shares of the capital stock of the corporation or a right to receive any such shares) received by the taxpayer as consideration for the disposition shall be deemed to be an amount equal to the lesser of (i)                   the fair market value of the particular property at the time of the disposition, and (ii)                 that proportion of the fair market value, at the time of the disposition, of the property disposed of by the taxpayer to the corporation that (A)               the amount determined under subparagraph (i) is of (B)               the fair market value, at the time of the disposition, of all properties (other than shares of the capital stock of the corporation or a right to receive any such shares) received by the taxpayer as consideration for the disposition;... 56(2) Indirect payments- A payment or transfer of property made pursuant to the direction of, or with the concurrence of, a taxpayer to some other person for the benefit of the taxpayer or as a benefit that the taxpayer desired to have conferred on the other person (other than by an assignment of any portion of a retirement pension pursuant to section 65.1 of the Canada Pension Plan or a comparable provision of a provincial pension plan as defined in section 3 of the Act or of a prescribed provincial pension plan) shall be included in computing the taxpayer's income to the extent that it would be if the payment or transfer had been made to the taxpayer. 245.(1) Definitions- In this section, "tax benefit" means a reduction, avoidance or deferral of tax or other amount payable under this Act or an increase in a refund of tax or other amount under this Act; "tax consequences" to a person means the amount of income, taxable income, or taxable income earned in Canada of, tax or other amount payable by or refundable to the person under this Act, or any other amount that is relevant for the purposes of computing that amount; "transaction" includes an arrangement or event. (2) General anti-avoidance provision- Where a transaction is an avoidance transaction, the tax consequences to a person shall be determined as is reasonable in the circumstances in order to deny a tax benefit that, but for this section, would result, directly or indirectly, from that transaction or from a series of transactions that includes that transaction. (3) Avoidance transaction- An avoidance transaction means any transaction (a) that, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit; or (b) that is part of a series of transactions, which series, but for this section, would result, directly or indirectly, in a tax benefit, unless the transaction may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit. (4) Where s. (2) does not apply- For greater certainty, subsection (2) does not apply to a transaction where it may reasonably be considered that the transaction would not result directly or indirectly in a misuse of the provisions of this Act or an abuse having regard to the provisions of this Act, other than this section, read as a whole. (5) Determination of tax consequences- Without restricting the generality of subsection (2), (a) any deduction in computing income, taxable income, taxable income earned in Canada or tax payable or any part thereof may be allowed or disallowed in whole or in part, (b) any such deduction, any income, loss or other amount or part thereof may be allocated to any person, (c) the nature of any payment or other amount may be recharacterized, and (d) the tax effects that would otherwise result from the application of other provisions of this Act may be ignored, in determining the tax consequences to a person as is reasonable in the circumstances in order to deny a tax benefit that would, but for this section, result, directly or indirectly, from an avoidance transaction. (6) Request for adjustments- Where with respect to a transaction (a) a notice of assessment, reassessment or additional assessment involving the application of subsection (2) with respect to the transaction has been sent to a person, or (b) a notice of determination pursuant to subsection 152(1.11) has been sent to a person with respect to the transaction, any person (other than a person referred to in paragraph (a) or (b) shall be entitled, within 180 days after the day of mailing of the notice, to request in writing that the Minister make an assessment, reassessment or additional assessment applying subsection (2) or make a determination applying subsection 152(1.11) with respect to that transaction. (7) Exception- Notwithstanding any other provision of this Act, the tax consequences to any person, following the application of this section, shall only be determined through a notice of assessment, reassessment, additional assessment or determination pursuant to subsection 152(1.11) involving the application of this section. (8) Duties of Minister- On receipt of a request by a person under subsection (6), the Minister shall, with all due dispatch, consider the request and, notwithstanding subsection 152(4), assess, reassess or make an additional assessment or determination pursuant to subsection 152(1.11) with respect to that person, except that an assessment, reassessment, additional assessment or determination may be made under this subsection only to the extent that it may reasonably be regarded as relating to the transaction referred to in subsection (6). ...

  [69]     I feel that I should refer to three decisions of this Court that have considered the concept of (silent) specified member. ...   [72]     The active engagement in the activities of a business must be considered in light of the status of a partner. ...   [77]     A partner who is not actively engaged cannot be considered a partner who is actively engaged in the activities of the business of a partnership to which he or she belongs ...

Slattery, [1993] 3 S.C.R. 430, Iacobucci J., for the majority, refers to the words "in respect of" as they were previously considered by the Supreme Court in [1983] 1 S.C.R. 29 "> Nowegijick v. ... He states at page 445: The phrase "in respect of" was considered by this Court in [1983] 1 S.C.R. 29 "> Nowegijick v. ... In that case, the registration of the certificate was not considered to be a court proceeding. ...

This letter is to give notice and is to be considered as my immediate resignation as a Director. ... He never considered resigning as a director, he stated, until he was appointed representative of the debenture holders in January 1985. ... Oakes (1986), 26 D.L.R. (4th) 200; 24 C.C.C. (3d) 321 the Supreme Court of Canada considered whether the guarantee of presumption of innocence in subsection 11(d) of the Charter is violated by section 8 of the Narcotic Control Act, R.S.C. 1970, c. ...

Consequently, the respondents could claim a tax credit equivalent to the amount of cash they determined they had given. [19]            The Judge concluded that each of the respondents was entitled to a tax credit equal to 10% of the face amount of the charitable gift receipt provided by CanAfrica. [20]            I wish to take a closer look at the Judge’s reasons. [21]            In allowing the respondents’ appeals, the Judge found that the Minister had assumed that in consideration of a charitable tax receipt from CanAfrica, each respondent had paid 10% of the face value that appears on the receipt, plus a commission to the tax preparer. [22]            The Judge rejected the Minister’s position that the amount given by each of the respondents could not be considered a gift because they expected to receive a benefit in return in the form of an inflated tax receipt. [23]            The Judge surveyed the most recent jurisprudence including this Court’s decision in Canada v. ... Doubinin, 2005 FCA 298, [2005] D.T.C. 5624 [Doubinin], at paragraphs 14 to 17, to conclude that the issuance of an inflated tax receipt should not usually be considered as a benefit that negates a gift. [24]            The Judge also concluded that it was not necessary to consider the application of recent amendments to the Act, subsections 248(30), (31), and (32), as the inflated tax receipts were not benefits. ... Ordering of gifts Ordre d’application 118.1(2.1) For the purpose of determining an individual’s total charitable gifts, total cultural gifts and total ecological gifts for a taxation year, no amount in respect of a gift described in any of the definitions of those expressions and made in a particular taxation year is to be considered to have been included in determining an amount that was deducted under this section in computing the individual’s tax payable under this Part for a taxation year until amounts in respect of such gifts made in taxation years preceding the particular year that can be so considered are so considered. 118.1(2.1) Pour déterminer le total des dons de bienfaisance, le total des dons de biens culturels et le total des dons de biens écosensibles d’un particulier pour une année d’imposition, aucune somme relative à un don visé à la définition de l’une de ces expressions et fait au cours d’une année d’imposition donnée n’est considérée comme ayant été incluse dans le calcul d’une somme déduite en application du présent article dans le calcul de l’impôt payable par le particulier en vertu de la présente partie pour une année d’imposition tant que les sommes relatives à ces dons faits au cours des années d’imposition précédant l’année donnée qui peuvent être ainsi considérées ne le sont pas. 248(1) In this Act, 248(1) Les définitions qui suivent s’appliquent à la présente loi. … […] Intention to give Intention de faire un don (30) The existence of an amount of an advantage in respect of a transfer of property does not in and by itself disqualify the transfer from being a gift to a qualified donee if (30) Le fait qu’un transfert de bien donne lieu à un montant d’un avantage ne suffit en soi à rendre le transfert inadmissible à titre de don à un donataire reconnu si, selon le cas: (a) the amount of the advantage does not exceed 80% of the fair market value of the transferred property; or a) le montant de l’avantage n’excède pas 80 % de la juste valeur marchande du bien transféré; (b) the transferor of the property establishes to the satisfaction of the Minister that the transfer was made with the intention to make a gift. b) le cédant établit à la satisfaction du ministre que le transfert a été effectué dans l’intention de faire un don. ...

  [20]          The meaning of the expression "appropriated in any manner whatever" as used in subsection 69(4) of the Act was considered by the Federal Court of Canada in Boardman v. ... The following comments are from paragraph 21 of McNichol:   The next question is whether the sale of the shares was a transaction that may reasonably be considered to have been undertaken or arranged primarily for bona fide purposes other than to obtain the tax benefit within the meaning of subsection 245(3). The onus was on the appellants to establish that it could be so considered and they have failed to do so. ...

Specifically: a) the Husky Group considered the possibility of repudiating the corporate structure established by it and the Bow Valley Group to own and operate Bow Drill 3; b) the Husky Group actively explored the possibility of repudiating the various guarantees provided to EDC; C) the major concession that the Husky Group obtained during this period was the agreement of the Bow Valley Group to “dam up’’ revenue from Bow Drill 3 in Bermuda and BVHOHL and not use available revenue to repay shareholder loans. 30. ... Prior to October 14, 1988 all the possibilities enumerated in paragraph 33 were considered by EDC, and indeed, on October 14, 1988, EDC consented to Bermuda’s sale of Bow Drill 3 to a Chinese group. 35. ... (September 5, 1986- Exhibit A-2, Tab 100) (g) Reviewed its tax position and considered the use of a partnership respecting its 35%. ...

Even if the Minister of National Revenue considered evidence, he is not impartial. ... In Ziegler the Federal Court of Appeal considered whether a subpoena duces tecum provision in the Combines Investigation Act R.S.C. 1970 c. ... Having considered the various authorities referred to in the Gershman case it is my opinion that the dissenting judgment of Marceau, J. in the Ziegler case is a proper and correct definition of seizure. ...