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Robinette submitted that as the mortgages were bought to keep and not to sell, the transactions could not be considered as trading or as an adventure in the nature of trade. ... The mortgages in question bore what he considered a fair return on his investments. ... Peter Dixon & Son, Ltd., 25 T.C. 353, the Court of Appeal considered the nature of discounts and premiums received by the taxpayer from a subsidiary company which it had established in Finland. ...

The Submissions of the Parties [22] As noted above, the general tenor of the Respondent’s cost submissions is that LFMI, HWLH and Husky had a common goal and were working in concert and that when all three appeals are considered together the Respondent was successful. ... In such a case, it is for the Tax Court judge to determine the impact of this factor on the award of costs. [39] The Respondent accepts that LFMI was successful but submits that this success must be considered in the context of the overall success of the Respondent. ... While the concept of “beneficial owner” had been considered by the Tax Court and Federal Court of Appeal in the prior decisions of Prévost Car Inc. v. ...

Obviously Maple Leaf considered these amounts as its liability to those three persons. ... Therefore he stated: So for this reason "l have not considered this exhibit, and I put it aside. ... He signed it because he considered that the unpaid commission was not rightly his and should revert to Maple Leaf. ...

However, with respect to siblings, unless the facts indicate otherwise, generally one sibling would not be considered to have influence over another. In addition to the general factors described above, the composition of the board of directors and the control of day-to-day management and operation of the business would be considered.                                                                              ... No written management agreement had been considered necessary when ML1 was replaced by ML2. ...

In this respect the meaning of the expressions used both in Section 10(1) (c) and in Article V are thus narrower than that of the statutory provision considered in M.N.R. v. ... It read: “31. (1) For the purposes of this Act, a non-resident person’s taxable income earned in Canada for a taxation year is (a) his income for the year from all duties performed by him in Canada and all businesses carried on by him in Canada, 4 minus (b) the aggregate of such of the deductions from income permitted for determining taxable income as may reasonably be considered wholly applicable and of such part of any other of the said deductions as may reasonably be considered applicable.’’ ... The precise kind of trading to a British port, which exposed a foreign shipowner to British taxation, need not be considered here. ...

However, whatever factors are considered, they must show that a person or group of persons has the clear right and ability to change the board of directors of the corporation in question or to influence in a very direct way the shareholders who would otherwise have the ability to elect the board of directors (Silicon Graphics, [2002] FCA 260, para. [67]). ... The appellant did not challenge the relevance of the factors considered by the trial judge. ... If she considered doing it against Mr. Howard’s wishes, she would have had to consider, and be influenced by, the fact that the Appellant leased its business premises from his company and obtained all of its management and related services from his company. [62]         Had Mrs. ...

The main issue in Duha Printers was whether or not a unanimous shareholder agreement (USA) could be considered in determining that the majority shareholder did not have de jure control. ... It may be useful at this stage to summarize the principles of corporate and taxation law considered in this appeal, in light of their importance. ... It is our view that "persons" will be considered as having collectively acquired control where there is evidence that they have a common link or interest or they act together to control the corporation.     ...

Subsection 31(1) read: 31. (1) For the purposes of this Act, a non-resident person's taxable income earned in Canada for a taxation year is (a) the part of his income for the year that may reasonably be attributed to the duties performed by him in Canada or the business carried on by him in Canada, minus (b) the aggregate of such of the deductions from income permitted for determining taxable income as may reasonably be considered wholly applicable and of such part of any other of the said deductions as may reasonably be considered applicable. ... Rents from property are generally considered to be income from property, but not if the owner so manages the renting as to make a business of it. ... The critical question in determining whether the dividends from the Canada Southern shares may be considered to be income from Penn Central's business carried on in Canada is not whether the dividends were used in the business. ...

Cardinal considered them as being of a training nature and the costs related thereto were claimed as current business expenses. ... Expenses are considered to be capital in nature where the training results in a lasting benefit to the taxpayer, i.e. where a new skill or qualification is acquired. Where, on the other hand, the training is taken merely to maintain, update or upgrade an already existing skill or qualification, the related costs are not considered to be capital in nature. ...

  (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 ... The Tax Court judge found (at para. 233) that the transactions at issue were “basically the same” as those that were considered in OSFC Holdings Ltd. v. ... The Federal Court of Appeal then went on to disallow the benefits under the GAAR at the second stage of its analysis, where it considered the policy of the Act as a whole.   42                                In effect, the majority conducted a narrow textual analysis of the specific provisions at issue, s. 18(13)   and s. 96   (stage 1), and supplemented this by a broad purposive analysis having regard to what it considered to be a policy of the Act as a whole (stage 2).  ...