Search - consideration

At p 206 of the judgment Mahoney, J States: While the taxpayer is not to be deterred by financial considerations from undertaking his defence, he is not being given a licence to squander public funds in a frivolous or luxurious manner, nor are those whom he retains. ...

The Board gives the credibility of witnesses due consideration. However when the personal testimony of an appellant comes in conflict with the Minister’s allegations which are based on plausible grounds, the Board must have supporting evidence of the appellant’s word in order to conclude that the appellant has effectively refuted the Minister’s allegation and has succeeded in satisfying the onus which is on him. ...

Consideration of the Motions Turning to the substance of the three motions, I will first deal with the motions as set out in the Notices of Motion and then with the motions which Mr. ...

Counsel for the Minister, who conducted the case with particular consideration and respect pointed out to the Court that in order to qualify for the deduction, Mr. ...

Consideration The shareholder’s equity in Mr. Buck’s company, at least in 1995, was some $112,000.00. ...

A consideration of the facts in the Papa's case disclosed that the vehicle in question was used by the owner and president of the company, not only on company business by used to go to and from work and probably for other personal use. ...

This ensures that objections to the originating notice can be dealt with promptly in the context of consideration of the merits of the case. ...

I have no difficulty in finding that the Appellant made the loan for the purpose of assisting her daughter and family and her primary consideration was her family. ...

This leads to a further consideration — that of reasonableness. The reasonableness of expenditures is dealt with specifically in section 67 of the Income Tax Act, but it does not exist in a watertight compartment. ...

For example, the fact that the price of the alleged assignment is expressed in terms of “market value” (which presupposes that there will be no price, and thus no sale, if there is no collection), the fact that the price is a percentage of the amount collected, the fact that the so-called purchaser of the debts undertakes to pay the vendor the receivables not collected within six months of the date of the contract for one dollar and other consideration, and the fact that the so-called purchaser has the Bank, the vendor’s creditor, assume all of the legal costs associated with the recovery of the receivables, suggest that this supposed assignment is made much more in the interest of the vendor or the trustee or the Bank than that of the purchaser. ...