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Before concluding that Canadian premises of PanCan were not a fixed base of the taxpayer, Sharlow J.A. indicated that the factors to be considered included "the actual use made of the premises... whether and by what legal right the person exercised or could not exercise control over the premises, and the degree to which the premises were objectively identified with the person's business", and noted that the taxpayer had access to the offices of PanCan only during PanCan's office hours and only for the purpose of providing services required by the contract and that he had no right to use the offices as a base for the operation of his own business. ...

The amounts received by the taxpayer also could be considered to be on account of services that, in the main, were not rendered before the end of the year given that the taxpayer was required to protect the licensee's exclusive use of production in the specified territory during the term of the licence. ...

It is against this factual backdrop that the Appellant's conduct in the face of losses must be considered" (para. 14). ...

If the customer paid for that amount up front by purchasing additional kilometres, GMAC considered it to be on income account. ...

Having failed to take that obvious and simple step, she cannot claim to have considered the matter thoughtfully, deliberately and carefully as a wise and prudent person would have done. ...

. … However, the portion of the services and properties in question that was acquired for the purpose of prosecuting the claims of the Participating Creditors would be considered to have been acquired in the course of commercial activities. ...

" Archambault TCJ noted that even if he had concluded that the taxpayer had purchased the Dalhousie shares for its own account and not as a nominee for Gingras (or Gingras' wife), that a transfer of the Dalhousie share one day after their acquisition by the taxpayer would be "considered as part of the normal operations of [the taxpayer], which carried on a real estate brokerage and a real estate purchase and resale business. ...

Sheridan J. considered Van de Water v. MNR, 91 DTC 276 (TCC), in which a student whose home in a suburb of Montreal was 80 kilometers from the border and whose commute to a college in Plattsburg, New York did not qualify, noted that Dussault J. in that case stated that "the relief was granted so that those individuals could have access to educational institutions situated on the other side of the border but perhaps less distant than the ones situated in Canada... ...

And in order for the payment to be seen as such, it is an essential condition, I believe, that it be directly related to an act that was necessary in order to carry on the trade or profession and that it could potentially have been considered to have been performed improperly. ...

In issue was whether some of the taxpayer's related losses, not reported until 2002, should be deducted so as to reduce the amount of tax considered to be evaded, and so reduce the fine. ...