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Moreover, the Department is also prepared to allow an ITC for the cost of major renovations made by a taxpayer after acquiring property that has already been used provided that the renovations are significant enough for the property to be considered completely restored. The issue of whether the installation of a new motor in a used vessel is a renovation significant enough for the property to be considered completely restored is a question of fact that must be resolved in light of all the circumstances and particularities of each case.   ... However, if the company makes major renovations to the vessel, it is possible that the renovation costs would qualify for the ITC provided that the renovations are significant enough for the property to be considered completely restored ...

Notwithstanding these limitations "where it may reasonably be considered" that collection of an amount assessed in respect of a taxpayer would be jeopardized by a delay in the collection thereof, the Minister may, by notice in writing, direct the taxpayer to forthwith pay the amount assessed. ... While the inability of the taxpayer to pay the amount of assessments made by the Minister is not a factor that should be considered in determining the question of jeopardy, the actions of the taxpayer may reveal circumstances that are relevant to such determination. ... Counsel have provided me with three decisions, all by the Trial Division of the Federal Court of Canada, where section 225.2 has been considered, and in all likelihood, these are the only cases to date in which reasons for judgment have been delivered. ...

Judge Bell stated that the phrase "in the course of commercial activity of a person" is not defined and has not been judicially considered, but that "this phrase does not differ greatly from the phrase 'in the ordinary course of business'" (at p. 46-6). ... Where there is external evidence to that effect, an amendment can be considered to reflect a change in the legislation, HSC Research (supra). ... The bulk of the value of the supply at issue, the customer lists, are considered to be goodwill. [58] As the Respondent stated, the Act was a maze during the first three years as it related to the treatment of goodwill-- in one twelve month period three different versions of section 167.1 existed. ...

Further, if the Shareholders are to be considered "members", which the Appellant submits they are not, it is clear that they were members prior to the years in question. ... No. 424, the Court considered section 140 and the definition of "membership" in subsection 123(1) of the Act in the context of some members of a golf club providing a loan to the club, in order for the Club to make capital improvement. ... They were always considered to be shareholders. If they were members, then they were members prior to the years in question. ...

I do not believe, however, that the fact that an amount may not be considered interest under paragraph 20(1)(c) can make it something other than interest for the purposes of other provisions of the Act, more particularly paragraph 12(1)(c) ... Justice Cartwright also pointed out that the grounds on which the payment or the right was withheld from the appellant were in no way relevant and that the sole factor to be considered is the nature of the right. ... The Queen, 2003 DTC 5225, madam Justice Sharlow had this to say on the meaning of property:   [48] I turn now to the jurisprudence that has considered the statutory definition of “property” and the meaning of the phrase “a right of any kind whatever”. ...

He considered it to be a challenge.   [8]               The position offered more wages, or three times the salary he was earning at that time. ...   [10]          It was the Appellant’s evidence that that indication was correct and he considered himself to be an independent contractor to Elbit and not an employee ... Under paragraph 5. b. he was not to be considered an employee. Under paragraph 5. d. the Appellant was responsible for any damage that ensued because of his work ...

The Respondent considered the factors cited in the case of R v Cranswick [2] and also relied on the Federal Court of Appeal’s decision in Johnson v R [3] to reach this conclusion. ... Indeed, it is even questionable that TransCap could be considered a "borrower" if it simply took from Peter to pay Paul: that is not interest, that is a return of capital, and only if, as in Ms. ... It cannot be considered income from property, but rather a return of capital to the extent of the original amounts invested: only excess returns might be considered income. ...

By virtue of this definition, a single operation is to be considered as a business although it is an isolated venture entirely unconnected with the taxpayer's profession or occupation. ... The outlays cannot be considered as a separate operation isolated from the initial venture, they have none of the characteristics of a regular loan. In my view, the payments made by respondent could not properly be considered as an investment in the circumstances in which they were made. ...

In calculating the gross revenue of the company the Crown considered income from grain sales to include the purchase price of the grain and the commission earned. ... The manufacturing or processing of a good contemplates that the process be considered as a whole and not divided into separate components. ... The Court considered this process to involve the production of a good prior to its use in the provision of a service. ...

Since Parliament made amendments in 2010 to ensure equality in a shared custody parent situation, no cases have, as of yet, considered the new shared custody parent definition. ...   [15]         These prescribed factors are referenced in (h) of 122.6 and that subsection states that,   “Those factors shall be considered in determining what constitutes care and upbringing of a qualified dependent ...   [28]         There have been a number of cases in our court which have considered the meaning of “near”. ...