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The Queen, [5] the Tax Court of Canada stated again that taxpayers have the right to disagree with the Minister in their interpretation of the Act, without this necessarily being considered a misrepresentation. ...   [26]          In the light of the above-noted decisions, it appears that adopting a thoughtfully considered position that contradicts the Minister's position does not in itself mean the taxpayer made a misrepresentation that would allow the Minister to assess outside the normal period ...   [27]          I do not feel that the appellant's interpretation of the facts can be considered unreasonable. ...

Beginning at page 283 (S.C.R., D.L.R. 525, C.R. 210), the factors most frequently considered and to be balanced are enumerated. ... There are three categories of factors to be considered in assessing the admissibility of evidence under subsection 24(2) of the Charter, and these concern: 1. ... Some evidence can be considered under more than one of these categories. ...

Unfortunately section 231.6 has not yet been judicially considered and there is no guidance in the case law. The section does set out in subsection 231.6(6) that a requirement may not be considered to be unreasonable on the ground that the information is in the control of a non-resident who is not controlled by the person who has been served with the requirement if the non-resident is related to the person served, i.e., a non-resident parent company of a Canadian subsidiary. The question of relation to a non-resident is considered in section 251 of the Act. ...

Kyriazakos considered the Company insolvent. After discussions with her accountant, Ms. ... I will address this question by looking at the factors the Federal Court of Appeal suggests should be considered: (1)      History and age of debt           Ms. ... Within a few months she found her money was no longer backing the intended business; it was tied up in what she considered a losing enterprise, a children's entertainment business. ...

Relevant Provisions of the Agreement [8]                The application of subparagraph 6202.1(1)(c)(i) of the ITR to several provisions of the Agreement, which are reproduced below, must be considered: 9.         ...   [11]            In interpreting subparagraph 6202.1(1)(c)(i) of the ITR and considering its potential application to the circumstances under consideration in this appeal, in my view, the phrase “may reasonably be considered to have been given” mandates an objective determination of the proper construction of clause 10 of the Agreement and the reason that the Indemnity was given by Deena to the taxpayer.  ... Conclusion [19]            In my view, it may reasonably be considered that, at the time that the Shares were issued, clause 10 of the Agreement constituted an undertaking or obligation that was given by Deena to the taxpayer to ensure, directly or indirectly, that any loss that the taxpayer may sustain from the holding or ownership of the Shares, to the extent that such a loss was related to the expenditure by Deena of the subscription price of the Shares, was limited. ...

The Queen 79 D.T.C. 5091 and the final case considered james v. The Queen, [1984] C.T.C. 672; 84 D.T.C. 6570. ... The following cases were cited and considered by me; R. v. Nelson Provincial Court, Prince Albert, February 7, 1985. ... I went through them on the long weekend and all the cases which were referred to me I considered. ...

To be considered as continuous, the built-up area must not have a discontinuity exceeding two kilometres. In addition to the above, many other commercial, industrial and institutional land uses may be considered as urban even though they do not meet the population and density requirements. ... To be considered as continuous, the built-up area must not have a discontinuity exceeding two kilometres. ...

However, the Minister's office considered that, under paragraphs 50(1)(b), 39(1)(c) and 38(c), the appellant Lim had incurred for 1994 a deductible business investment loss of $131,648 out of the $200,000 amount of the subscribed shares. This loss was considered in computing Ms. Lim's income for 1993. ... However, this omission does not necessarily determine the outcome of these appeals: in my opinion, the taxpayer's subsequent conduct must be considered. [28] I used this type of reasoning in Beck v. ...

I do not agree, article 37(2) of the Interpretation Act, R.S.C. 1970, c. 1-23 states: 37(2) The amendment of an enactment shall not be deemed to be or to involve a declaration that the law under such enactmentwas or was considered by Parliament or other body or person by whom the enactment was enacted to have been different from the law as it is under the enactment as amended. ... Courts have also repeatedly stated that the classification of receipts or expenditures into capital or income depend on all the surrounding facts and circumstances of each case, judicial precedents being no more than guidelines to a court to make sure that all material and relevant facts are considered or analyzed. ... M.N.R., [1991] 2 C.T.C. 2352, 91 D.T.C. 1113 (T.C.C.), the Honourable Judge Bonner of the Tax Court of Canada considered the issue of an inducement payment. ...

Prior to the purchase, Merritt considered three parcels in the Guelph area. ... The third, considered suitable for development, was ultimately bought by College Acres. ... With the benefit of hindsight, the operations actually undertaken or considered, cattle finishing and cash cropping, may clearly appear to have been doomed to failure. ...