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In the case of Attorney General of Canada v Usarco Limited, [1980] CTC 145; 80 DTC 6085; (1980) 112 DLR (3d) 325 (Ont CA), a similar order was considered. ... As I have just indicated, the long delay of the applicant is a factor to be considered on this issue. ... In argument before me, no attack was made on the validity of the various provisions of section 232, in light of the Charter, and accordingly, I have not considered the matter. ...

Finally, on construction and application, he considered the effect of subsection 5(2), imposing a tax in respect of the consumption of goods not purchased at a retail sale in the Province. ... He rejected the gift tax contention by asserting that the free distribution of samples or other advertising material should be considered a business expenditure. ... Stratton, J, at first instance, dwelt on company evidence that a provincial tax on its catalogues (the learned Justice used the words “sales tax”) would be considered as part of the cost added to and included in the cost of merchandise to the consumer. ...

Even if the performance of these services might somehow be considered as establishing a form of agency relationship with the purchaser, the latter would never be considered as carrying on business in the country of purchase on the sole basis of those incidental services. ... On the other hand, even if he were to be considered acting as an agent for Products, he was doing so gratuitously and, by reason of these services being performed by Mr Dees, Products could not be considered as doing business in Canada in any event. ... It was on the basis of these distinct facts that it was held that Brentford was acting as agent for Akron and that the latter was, therefore, to be considered as carrying on business in England through its agent. ...

Neither the Supreme Court of Canada nor the Privy Council in Caron ought to be considered so simplistic that they did not realize the issue was clearly that of whether section 91(3), giving Parliament the ability to raise money by any mode or system of taxation, included direct taxation. ... Justice Hugessen knew and may have considered in reaching that conclusion because the Plaintiff, Mr. ... The Privy Council then considered the matter of preference. It assumed that the issue of preference was a natural concomitant of taxation (page 521 (C.B.R.)) and thus the case fell under the fourth proposition laid down by Lord Tomlin, speaking for the Privy Council, in Canada (Attorney General) v. ...

in the sense that: the result of one or more transactions is that the Appellant has disposed of the common and Class A shares of Co. 908 under circumstances such that the Appellant may reasonably be considered to have created a loss from the disposition. The critical question is whether the Appellant may reasonably be considered to have “artificially or unduly” created the loss. ... C.A.), the Federal Court of Appeal considered the application of subsection 245(1) to certain limited partnerships engaged in financing oil and gas explorations. ...

Having reviewed a number of issues dealt with by the Court, the Respondent concludes that the “Appeals have precedential value that supports the Crown’s requested cost award” and that an “award of enhanced costs is warranted given the number of important issues the court considered and because the Crown advanced the legal effectiveness arguments that disposed of both the RRSP Trust Appeal and the Three Corporate Appeals.” [35] I find that the issues raised were primarily of mixed law and fact and that, even though the Court considered certain provisions for the first time, they were not novel or of broad public interest. ... The Queen, (2002) 2 CTC 2840, 56 DTC 1925 (appeal dismissed by the Federal Court of Appeal, 2003 FCA 192) (para 20): 20. (…) Simply because a provision of the Act is considered by a Court for the first time and may affect other taxpayers does not colour that appeal with the character of a test case. ... The Respondent acknowledges that various motions heard in November 2018 including its request for an adjournment, were either withdrawn or dismissed but that costs of $62,500 were awarded to the Appellants and need not be considered in this context. [46] The Respondent refers to the preparation of certain “aides-memoires” dealing with the Income Funds and subscriptions for units being challenged as well as a “37 page slide-deck depicting the 20 steps of the FMO Reorganization (…) to assist the Court in understanding” the complex transactions involving the three corporate Appellants. ...

Another parcel of land of some 700,000 square feet in Vanier in Ottawa east was also considered by the Cummings officials at that time, but the matter was dropped as a result of soil tests which proved to be unsuitable for the proposed development. ... Both these prices were considered by the Cummings to be uneconomical for their proposed development. ... The Cummings were seeking land in the east end of Ottawa for a specific project and the Spooner land as well as the St Laurent land were considered by the Cummings for their project. ...

McMillan went on to say that the CBSA was unable to “process” the Applicant’s request because the “appeal is considered to be invalid”. [37] The Applicant seeks judicial review of the Decision of the CBSA as set out in its letter dated May 17, 2019. ... Unfortunately, we are not able to process your request as your appeal is considered to be invalid for the following reasons: 1. ... Furthermore, an application for extension of time under section 60.1 cannot be considered as any application would have had to have been made within one year after the expiry of the time set out in section 60. ...

Counsel for the Minister emphasized instances in which he considered that the express terms of the contracts were ignored. ... It is true that Independent’s source of income was from its management contract with Campbell Ltd. but in the meantime Independent had built up liquid assets which would permit of it paying greater salaries than those budgeted for if it considered it expedient to do so. ... C.R. 408; [1969] C.T.C. 533, Gibson, J. considered on the evidence before him that the transaction there involved was a sham which the parties never intended to be acted upon and that Section 137 therefore applied. ...

Seeing that no notice was given, it is clear that the objection to the jurisdiction must be considered in these proceedings. ... Under such circumstances, it does not seem to me that Atlas can be considered as a stranger to this litigation. ... In my opinion Atlas must be considered as the real claimant against Her Majesty and as having sought from the Supreme Court of Ontario a finding on which to base that claim. ...