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I agree that the meaning of the word “structure” must be determined in relation to its use in the paragraph in question here, but I think it is proper to consider what has been considered to be a structure in connection with other taxing statutes. ...

It appears that it can only be considered to have been intentionally deceitful. ...

The respondent argues that more than just the number of voting shares must be considered in determining who controls the corporation. ...

  [31]            In coming to this conclusion, the Tax Court Judge considered four factors to be particularly persuasive: 1)       The Appellants' response of July 21, 1994 to the tenant's counsel, calculating the tenant commitments, being primarily rent, less subtenant recoveries and seeking such amount as compensation for the surrender of the lease;   2)       Mr. ...

The question as to the true relationship existing between a depositor and a trust company administering a registered retirement savings plan pursuant to the terms of a trust agreement has been considered in a number of recent decisions. ...

I This exception should be considered in conjunction with the observations of Thorson, P. in Morch v. ...

Finally, the appellant stated that she had not provided services to her former spouse's businesses during the period from March to August 2007 and that the amounts received during that period could not be considered as a salary as her former spouse claimed at first ...

Such company, while “dissolved”, cannot be considered to be dead for all purposes when, inter alia, by the very part of the Act that refers to dissolution (subsection 199(1) of the Act of 1929), provision is also made enabling the company to apply to the court for an order of revivor, with the express enactment that, upon the order being made, "the company shall be deemed to have continued in existence... as if it had not been struck off". ...

In that respect, I cannot distinguish this transaction from the other five which I have already considered. ...

It goes on to provide that: Although none of the following criteria may be sufficient in or by themselves, they should be considered in determining which of the corporation’s businesses is its principal business... ...