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In finding that, the Appellant was not a partner of the trilogy of businesses, the following has to be taken into consideration: Number one, there was no partnership agreement or declaration of partnership and I refer to the case of The Queen v. ...

The appellant may adduce facts constituting a prima facie case which remains unanswered; but in considering whether this has been done it is important not to forget, if it be so, that the facts are, in a special degree if not exclusively, within the appellant’s cognizance; although this last is a consideration which, for obvious reasons, must not be pressed too far. ...

The only difference is that it intends to do so from a perspective of fiscal responsibility and accountability, which is not an issue raised in any of the six Applications. [10] All six Applications raise the following issues: whether the Regulations are ultra vires of subsection 117.15(2) of the Criminal Code; whether there is an unlawful sub-delegation of authority; whether the term “variants or modified versions” is in breach of section 7 of the Canadian Charter of Rights and Freedoms, s 7, Part I of the Constitution Act, 1982, being Schedule B to the Canada Act 1982 (UK), 1982, c 11 [Charter] as being too vague, and; whether the Regulations violate the Canadian Bill of Rights, SC 1960, c 44. [11] Fiscal considerations are not relevant to the assessment of whether the OIC is intra or ultra vires. ...

Taking into consideration all of the circumstances, including the testimony of the Appellant and the Revenue Canada auditor, the admissions and documentary evidence provided by the Respondent, in the light of the well- established case law, I am satisfied that the Appellants have failed in their onus of establishing on a balance of probabilities that the Minister was ill- founded in fact and in law in his reassessments. ...

Fournier did not receive any payment in consideration of, or on account of, her agreeing to leave the employment of the Ministry, she did not receive these amounts as damages for any stress, medical or other injuries she sustained as result of the termination of her employment. [1] The amount of $42,500.05 received by Ms. ...

In this case, no such consideration of the evidence was undertaken.... ...

In his Judgment, Judge Bowie allowed the appeal for the 1992 taxation year but later in the Judgment only referred the assessment back to the Minister of National Revenue “for consideration and reassessment on the basis that the Appellant did not receive the amount of $2,925,000 referred to in the Reasons for Judgment herein as income in the 1992 taxation year”, and not the total amount of $4,202,400 reassessed by the Minister. ...

Contentions It was the position of the appellant that he was resident in Canada during the years in question and entitled to any considerations under the Income Tax Act flowing from that status. ...

The Board believes that the conduct of the appellant and his partner was motivated by much more substantial considerations. ...

Evidence and Argument The appellant repeated the general circumstances related in his notice of appeal, and requested consideration from the Board on the basis that such expenses—parking, coffee, liquor, meals, pay telephone booth calls, etc—are inevitable and a necessary part of performing his functions, and the results are reflected in the substantial commission earnings reported. ...