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Unremitted Amount Month of Federal Tax Jan. to June 1988 $ 71.28 August 1988 418.13 Sept. and Oct. 1988 1,004.62 Total $1,494.03 (ii) in respect of Boccaccio for Hair Ltd. Unremitted Amount Month of Federal Tax 1987 $ 6,116.70 Jan. to Mar. 1988 1,343.00 Apr. to July 1988 1,309.53 August 1988 413.79 1988 2,454.10 Total $11,637.12 The appellant is 51 years old. ...

A letter to that effect, dated September 6, 1985, enclosing a report from Deloitte, Haskins & Sells Ltd. filed as Exhibit A-3, set out details of the state of the financial affairs of Exco which made an assignment into bankruptcy on July 26, 1985. ... However, the appellant stated that the receiver, Deloitte Haskins & Sells Ltd. was suing the federal government in the sum of $150 million based on the failure to pay to Exco the P.I.P. grants which had been claimed in relation to the exploration expense incurred. ...

In assessing the appellant, the Minister relied, inter alia, on the facts stated in subparagraphs (a) to (i) of paragraph 6 of the reply to the notice of appeal, which read as follows: (a) the appellant declared total income of $48,816 in his income tax return for the year 1986; (b) in his calculation of income for the year 1986, the appellant failed to declare income totalling $13,655.12, which is itemized as follows: Undeclared interest income $ 1,710.73 Undeclared rental income $ 466.39 Undeclared taxable capital gains $11,478.00 $13,655.12 (c) with three other persons, the appellant owned an equal share (25 per cent) of a building located at 2019-2021-2023 Marlowe Street, in Montreal; (d) in 1986, the appellant failed to declare the amount of $466.39, his share of the income from the rental of the building located on Marlowe Street; (e) the building located on Marlowe Street was sold on June 2, 1986 for the price of $562,000. ...

In Cybulski, this Court considered the common-law standard, being that of the “ordinary” person who ”... need not exhibit a greater degree of skill than may be reasonably be expected from a person of his knowledge and experience” and the statutory standard, being that of the “reasonably prudent" person. ... Exhibit A, entitled "Reconciliation of corporate assessment to section 227.1 assessment" furnishes precise dollar amounts of federal tax and penalty for “bank chargeback current year cheque (June remit)” and “ ailure to remit from August/December 1987”. ...

It must be borne in mind that the expression “ reasonable expectation of profit" is lifted from the definition of“ personal or living expenses”, in section 248 of the Income Tax Act. ... I shall deal with the matter as if the Minister’s use of the expression “reasonable expectation of profit” were justified without reference to the definition of “ personal and living expenses”. ...

Cogan noted that the Canadian Institute of Public Real Estate Companies ("CIPREC") has recommended that carrying costs on land held for development be treated as part of land costs and therefore be “ apitalized”. ... Subsection 9(1) provides “... a taxpayer's income for a taxation year from a business... is his profit therefrom... ...

Subsection 108(1) of the Income Tax Regulations reads as follows: 108. (1) Amounts deducted or withheld under subsection 153(1) of the Act shall be remitted to the Receiver General on or before the 15th day of the month next following the month in which the amounts were deducted or withheld. (1.1) Notwithstanding subsection (1), where the average monthly withholding amount of an employer for the second calendar year preceding a particular calendar year is not less than $15,000, amounts deducted or withheld from payments described in the definition “ remuneration” in subsection 100(1) made in the particular year by the employer shall be remitted to the Receiver General (a) for payments made before the 16th day of a month, on or before the 25th day of the month; and (b) for payments made after the 15th day of a month, on or before the 10th day of the following month. 4.02 Analysis 4.02.1 The mechanism described in the Regulations seems clear: the criterion for determining whether a company must remit on a bimonthly basis is that the monthly withholding amount of an employer for the second calendar year preceding a particular calendar year be not less than $15,000. ... This is the response of someone who is unaware of the real reason. 4.02.4 Counsel for the respondent filed with the Court the document issued by the respondent, entitled, “ Payroll Deductions—Tables". ...

ARTICLE III: The Purchaser will: (a) Pay the Contractor for the materials furnished and the work performed under this agreement, the sum of $56,000, subject however, to the additions and deductions (if any) to be made pursuant to this agreement, and payment shall be made in the proper manner following: Price of land (if supplied by Contractor) $13,000 Price of Building (See Schedule "A") $43,000 Price of Extras nil Total Contract Price $56,000 + M.L.F. ... M.N.R., the appellants sought to deduct “ soft costs" incurred in respect of a multiple unit residential building. ...

Shefner & Co. Ltd. Bar Dan Realties Inc. Ariel Realties Inc. Ascot Construction Ltd. ... Shefner & Co. Ltd. whose business is described in the T-2 return, “Steel Warehouse", the perusal of its profit and loss statements for its taxation years 1973, 1974, 1975, 1976, 1981 and 1982, showed that the company was involved in sales of lands in some of those years while in other years, for instance in 1981 and 1982 there were no sales. ...

Assessments December 4, 1985 $35,759.42 May 1, 1986 859.31 Payment received Dec. 13, 1985 (1,461.33) Interest 45.00 Total Assessed $35,202.40 (i) In response to the Notice of Objection filed with the respondent by the Appellant, the respondent re-examined the estimates in relation to the 1982, 1983 and 1984 taxation years and determined the following: (i) a review of all the T-4 slips that could be located indicated that a total of at least $5,169.54 ought to have been remitted by Granville Ltd. in 1984 and, though the respondent could not determine if this represented all of the deductions made, he satisfied himself that this represented a reasonable amount of remittances for 1984; (ii) as only one T-4 slip issued by Granville Ltd. in 1983, representing total remittance of $243.08 could be located, the respondent satisfied himself that 80% of the 1984 remittances would be a reasonable remittance amount for 1983; (iii) as no T-4 slips issued by Granville Ltd. could be located for 1982, the respondent satisfied himself that 80% of the 1983 remittances would be a reasonable remittance amount for 1982; (j) Based on the determinations detailed in subparagraph (i) above, Granville Ltd. failed to remit federal income taxes deducted and withheld from employees' wages and salaries to the Receiver General as follows: Year Amount not Remitted 1982 $2,114.06 1983 2,642.66 1984 1,787.89 1985 2,053.88 $8,598.49 (k) On December 10, 1985, Granville Ltd. was placed into bankruptcy by the Continental Bank of Canada, and Coopers & Lybrand Ltd. was appointed as Trustee; (l) The respondent filed a Proof of Claim with the Trustee in Bankruptcy dated January 6, 1986 for the amount of Granville Ltd.'s liability as detailed in paragraph 4(e), above; (m) The Appellant was an incorporating director of Granville Ltd. in 1981 with David Joudrey and William McKee. ... There exists, as was decided by Chief Judge Couture, of the Tax Court of Canada in the reported case of Fancy & Fancy v. ...