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The impugned decision by itself does not give much assistance in deciding whether or not the Tariff Board properly considered the question of the meaning to be given to "directly”. ... In reaching its conclusion the Board considered its own and Exchequer Court jurisprudence in respect to the meaning to be given the word as well as the dictionary meaning thereof. ... However, from the facts on the record, as I see them, the following is clear: (1) There is no doubt that if the pipelines in issue lay solely within the perimeter of the Buck Creed fractionation plant, they would likely be considered to be directly used as part of the production process. ...

The Court of Appeal held that indeed the gain from the sale was to be considered as an income receipt as claimed by the Minister and not as a capital gain. ... The Minister reassessed the plaintiff on July 30, 1980 for the years 1976 to 1978 on the basis that the proceeds of the 1976 sale were to be considered as income and the plaintiff filed its notices of objection on the September 12, 1980. ... In the first place, it could have reported the proceeds as income and the resulting reserves as income reserves and then waited for the initial assessment by the Department confirming that view and then, subsequently, issue anotice of objection to the effect that the proceeds and the resulting reserves should be considered as capital. ...

At paragraph 11, one reads:   Whether or not a loan made by a corporation to an individual is considered to have been received by that individual in his or her capacity as an employee or as a shareholder involves a finding of fact in each particular case. When a public corporation makes a loan to a shareholder on the same terms and conditions as to other employees who are not shareholders, the loan is normally considered to be a loan received by virtue of that individual's office or employment rather than his or her shareholdings. ... As indicated earlier, for the purposes of the reasonableness test, whether such a loan is made to the person qua employee or qua shareholder can be determined by comparison with loans made to employees in other businesses of the same kind as the business being considered (here Mastco) ...

He was considered to be a soft touch”? and was likely to engage in ventures with dubious prospects of returns. ... He then considered subdividing and selling the property. However in order to preserve the estate intact, perhaps for sentimental reasons, he sold it to the St. ... Merritt, Jr. he considered Mr. Merritt, Sr. as his client and billed him for professional services which accounts were paid by Mr. ...

As a result, the Toronto Stock Exchange it was found, actively and publicly considered prescribing conditions upon which the continued listing of the shares would depend. ... But all these elements have an effect on the price of the shares on the stock exchange, and no doubt they were fully considered by the purchasers of the stock at the then prevaililng price. ... That, in my view, adds some weight to the view that the $200 per share figure did not reflect a price that the market considered to be fair market value at that date. ...

The practice under this provision, and under a similarly worded provision that was in the Customs Act for some years after 1951, has been for the most part, though by no means invariably, to set out in the order giving leave to appeal the question which the Court or judge granting leave considered to be a question of law. ... The need to specify the question was considered to arise from the view that the statute required that the court or judge which grants leave form the opinion that the question is one of law. ... The meaning of “manufactured or produced” in subsection 27(1), which has been considered in numerous cases, also affords no sure guide to what is meant by “manufacture or production” in any other provision, including subparagraph 1 (a)(i) of Part XIII of Schedule III. ...

The appellant submitted that statements of account that were considered receivables by the respondent were, in substance, statements of interim accounts and represented work in progress. ... If I refer to the two judgments cited by counsel for the appellant, it appears to me that in the Ontario law an interim bill is enforceable except that it is not considered final for the purposes of taxation and for the purposes of calculating the limitation period under section 10 of the Solicitors Act. ... Justice Craig in a matter of taxation: It is my opinion that in the circumstances here present where the solicitors performed services for the client in relation to the same matter over a long period of time, all of the bills must be considered as interim for the purpose of taxation. [6] I refer to the decision of Master Davidson in Re Lipsett and Bliss et al., 15 O.R. (2d) 35. ...

The plaintiff sought to establish that from the mid-1960s up until and including valuation day, the father no longer considered the 1950 agreement to be valid. ... They therefore also contribute to the submission that the father considered the agreement to be void at the time of valuation day. ... In essence the plaintiff is submitting that, while the father may have later confirmed the validity of the 1950 agreement, at the material time, December 31, 1971, it is submitted that the father considered the agreement to be void. ...

The purpose of this line of evidence was, I presume, to illustrate that the piece of useless scrap representing the customer's engine, which came into the plaintiff's facility for overhauling, could not be considered to be the same engine which was returned after being overhauled or, as the plaintiff's witnesses put it, after being remanufactured. ... Strayer, J. found that while the activity constituted manufacturing or processing, which the overhauling of airplane engines must also be considered to be, he also found that the manufacturing or processing was not with respect to goods for sale or lease. ... However even this apparent similarity is not really comparable for in the case being considered by Urie, J.A. the billing of materials are for those provided in accordance with the customer's specifications while in the present case the billing of materials is simply an itemization of the materials which the taxpayer has decided are necessary in order to complete its contract for overhauling the engine. ...

  [2]                The Tax Court of Canada (TCC) judge who considered the issue found that fishing licences were not property (within the meaning of the ITA) that the respondent could dispose of and “that the amount received thus [could not] give rise to a capital gain that must be included in his taxable income for the 2001 taxation year” (Reasons for Judgment at paragraph 1: 2010 TCC 10, January 7, 2010, Justice Lamarre) ... In my opinion, giving up one’s right to operate a business, and thus a right to income, by agreeing to sign a non‑competition agreement may be considered analogous to giving up the right to apply for a fishing licence and thereby giving up any profit à prendre from that licence. ... She considered whether the respondent’s abandonment of his fishing licences constituted a disposition of property- a condition precedent to realizing a capital gain. ...