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He prepared an objection on her behalf and built up a file for the CRA’s consideration. ...

(ii) a loss from the disposition of a debt or other right to receive an amount, unless the debt or right, as the case may be, was acquired by the taxpayer for the purpose of gaining or producing income from a business or property (other than exempt income) or as consideration for the disposition of capital property to a person with whom the taxpayer was dealing at arm’s length, is nil; Debts established to be bad debts 50 (1) For the purposes of this subdivision, where: (a) a debt owing to a taxpayer at the end of a taxation year (other than a debt owing to the taxpayer in respect of the disposition of personal-use property) is established by the taxpayer to have become a bad debt in the year, or CITATION: 2016 TCC 250 COURT FILE NO.: 2013-4696(IT)G STYLE OF CAUSE: CLAUDE GINGRAS v. ...

The defence of due diligence is based on an objective standard: it requires consideration of what a reasonable person would have done in similar circumstances. [18] [26]         Although La Souveraine dealt with a regulatory offence, the Federal Court of Appeal has confirmed that the defence is also available in respect of administrative penalties: This Court has held that there is no bar to the defence argument of due diligence, which a person may rely on against charges involving strict liability, being put forward in opposition to administrative penalties…. ...

The letter also indicated that consideration was being given to imposing gross negligence penalties. [29]          On March 10, 2010, the Appellant met with Rasool to review and sign her 2009 return. ...

While I recognize that the Appellant and his family have gone through very difficult times, I am unable to take into account equitable considerations in arriving at my decision. ...

Where senior and experienced counsel advances a proposition of fact or law in a pleading that merits serious consideration by a trial judge, it is at least presumptuous and at most insulting and offensive to force counsel to face the argument that the position is so lacking in merit that it does not even deserve to be considered by a trial judge. (…) VII. ...

Expenses related to employment: [31]   In my view, taking all the evidence into consideration, this is a fairly straightforward case of expenses, claimed as being on business account, that in actuality, to the extent not personal, were incurred on account of the Appellant’s employment with her employer, OCADU. [32]   In Scheinberg, supra, Bowman J. ...

Simard did not owe any money to the respondent;   K) To acquire the property at 157 Pinacle Rd. in Frelighsburg, Quebec, the applicant paid a consideration equal to its fair market value since it was the one who made all the payments to acquire the property;   The assessment issued by the respondent on February 21, 2007, is unfounded in fact and law because Sylvain Simard was never truly the owner of the property located at 157 Pinacle Rd. in Frelighsburg, Quebec;   The time limit provided for subsection 7 of section 166.1 of the Income Tax Act was suspended during the period in which the applicant was unable to file a notice of objection because it had not received the notice of assessment dated February 21, 2007;   This application is well founded in fact and law ...

Tzakas. [43]   In light of all these considerations, I find that the level of control exercised by the Payer over the Appellant is more consistent with her being in a contract of services. ...

The Appellant [33]   The supply of any “drug” or substance included in paragraphs 2(a) through (f) of Part I of Schedule VI of the ETA is zero-rated. [34]   Pursuant to paragraph 2(d) of Part I of Schedule VI of the ETA, a supply of a “drug” which contains epinephrine is zero-rated for the purposes of such provision. [35]   As the term “drug” is not defined under the ETA, it must be interpreted by using the modern interpretation rule, which requires consideration of the term in its context under the ETA and its grammatical and ordinary sense. [36]   As stated by the Tax Court of Canada in Centre Hospitalier Le Gardeur c. ...