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Deschênes because it does not take into consideration the duration of possession of the asset prior to the years concerned by the audit. ...

The Appellant signed a Full and Final Release dated September 21, 1995 (Exhibit A-32) in which she released GWL from all claims and demands of every kind in respect of policy 65212 or matters in issue in the legal action, in consideration for the payment by GWL of $105,000 to the Appellant. ...

Rather, the Act contains both objective elements-embodied in the reasonable person language-and subjective elements-inherent in individual considerations like "skill" and the idea of "comparable circumstances". ...

This is the point in time where actual usage and the purposes for which the automobile was made available become relevant considerations. [44]          In short, as soon as an automobile is made available, there is a presumption that 12,000 kilometers a year or 1,000 kilometers a month are driven for personal purposes. [45]          As this is a presumption, it may be rebutted by clear and explicit evidence of actual use in terms of kilometers driven, which is why a log is practically indispensable. [46]          This, moreover, is what emerges from the judgment in Lavigueur v. ...

Although our Court did not rule that the time thus taken amounted to an inordinate amount of time, it felt that the departure from normality was sufficiently marked to require consideration by the Tax Court Judge. ...

In consideration of the agreements set forth herein, the parties agree as follows: 1. ...

The language of the statute is somewhat inapt to these technical considerations but its purpose is clear: and it is incumbent on the Court to see that the substance of a dispute is regarded and not its form. ...

Under such a test, inadvertence, error, hastiness, lack of knowlede of the facts, discovery of new facts, and timeliness of the motion to amend become factors to be taken into consideration in deciding whether or not the circumstances show that there is a triable issue which ought to be tried in the interests of justice [22]         The Appellants have withdrawn numerous admissions which were made in the Notices of Appeal. ...

He summarized the governing principles to be applied at paragraph 65: a)         Knowledge of a false statement can be imputed by wilful blindness. b)         The concept of wilful blindness can be applied to gross negligence penalties pursuant to subsection 163(2) of the Act . . .  . c)         In determining wilful blindness, consideration must be given to the education and experience of the taxpayer. d)         To find wilful blindness there must be a need or a suspicion for an inquiry. e)         Circumstances that would indicate a need for an inquiry prior to filing. . . include the following: i)          the magnitude of the advantage or omission; ii)         the blatantness of the false statement and how readily detectable it is; iii)        the lack of acknowledgment by the tax preparer who prepared the return in the return itself; iv)        unusual requests made by the tax preparer; v)         the tax preparer being previously unknown to the taxpayer; vi)        incomprehensible explanations by the tax preparer; vii)       whether others engaged the tax preparer or warned against doing so, or the taxpayer himself or herself expresses concern about telling others. f)         The final requirement for wilful blindness is that the taxpayer makes no inquiry of the tax preparer to understand the return, nor makes any inquiry of a third party, nor the CRA itself. ...

It is a major element to take into consideration when assessing prejudicial effects…. 79 ...