Search - consideration

The matter of a statute bar to an assessment of costs would have been part of the consideration of the issue of a statute bar to bringing the motion itself and certainly was not part of the considerations in the motion decision resulting in dismissal of the motion. ...

Background [3]                When construction of the Property was approximately 60% completed, 27 Cardigan Inc. purchased 94 of the Units and 33 Cardigan Inc. purchased the remaining 93 Units from a related corporation for a total consideration of $10,544,000. [4]                The Property consisted of the Units, with parking, and some commercial space. ... Nikolaisen, [2002] 2 S.C.R. 235, the standard of review with respect to findings of fact is palpable or overriding error. [19]            In the course of his analysis, the Tax Court Judge did not refer to the decision of this Court in Malette, supra, where it was held that, in assessing the fair market value of 981 works of art by the same artist, which had been donated to a public gallery, a volume, or market absorption discount, had to be taken into account. [20]            The argument against the application of such a discount in that case was similar to the one adopted by the Tax Court Judge, i.e.: each work of art had to be valued individually, thereby precluding consideration of the other works of art coming onto the hypothetical market at the same time. [21]            Speaking for the Court, Noël J.A. rejected this argument, saying that volume or market absorption discounts were an accepted principle of valuation methodology. ...

Rule 409 does permit consideration of 400(3) factors on an assessment of costs, but even if I felt that this was a prudent expense in the circumstances of this case, the actual service falls within items 1- 26 and their associated limits of partial indemnity. ... The Appellants argued that counsel engaged here for the Quick Law research was an expert in her field and her specialized work, ie. considerations of implied versus constructive waivers necessitated by the actions of the Respondents, did not duplicate work performed by counsel of record. ...

In 1988, he transferred to the respondent title to a property for consideration of $1.00 and other good and valuable consideration. [4]                 By notice of assessment dated October 10, 1991, the Minister of National Revenue (Minister) assessed the respondent for the sum of $130,000 with respect to the property transferred to her by her husband. ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...

The point remains, however, that the Court was asked to grant a declaration with respect to the constitutionality of key provisions of the ITA, and to do so in the absence of relevant considerations. ... This step inquires into whether the unequal treatment perpetuates stereotypes and prejudices, or whether it suggests that certain members of society are less worthy of consideration. ...

In light of such considerations, I fail to see how the applicant can assert that this was denied by the respondent. [13]         Admittedly income from marijuana was not pled in the Reply as an assumption, nonetheless the respondent referred to “Unreported Incomes” from business which included income from cocaine and income from marijuana. ... Apart from the letter relying on the wrong rule and causing confusion for all, this could have been raised and addressed during a trial management conference call that had been initiated by the Court (several days before that letter was sent) with a view to exploring the resolution of potential issues including considerations involving the scope of the expert report. [29]         Having clarified the letter during the hearing, applicant counsel then indicated that the contents of the respondent’s expert witness report would now be uncontested except for one document. ...

The trust assets included a property at 7 Austin Terrace, Toronto [the Property]. [5]                In December 1998, Evelyn Biles transferred her interest in the Property to herself and her daughter, Shirley Scott, as joint tenants for nil consideration. ... The Applicant argues that these words show that the Minister considered that an extension of time is only justified if CRA benefits – as if this type of consideration is a one-way street. [37]            The Applicant mischaracterizes the Minister’s words. ...

On that basis, the documentation and summaries related to credit card interest, books and gifts have been excluded from the Court’s consideration. ... Tax Year and Category Initial Alternative Assessment from Penalty Report Amount of Reduction of Income/ increase in Expenses Ultimate Amount of Unreported Income/ Disallowed Expenses Reported Business Income/ Expenses Percentage of Unreported to Reported Amount Percentage Decrease in Initial Assessment After Appeal 2010 Unreported Income $114,830.00 ($48,964.17) $65,865.63 $47,577.19   138% 43% 2010 Disallowed Expenses $17,297.00 ($7,121.82) $10,175.18 $18,806.55 54% 41% 2011 Unreported Income $43,011.00 Nil $43,011.00 $186,663.00 23% 0% 2011 Disallowed Expenses $166,685.00 ($122,528.79) $44,156.21 $168,752.00 26% 74% [45]         As always, the particular challenge for the Court arises in cases when the consideration of penalties occurs in the absence of knowledge or actual intent. ...

The jeopardy order allows the Minister to take collections action usually available only upon an unsuccessful appeal (see s 225.1 (a) to (g)). [4]                The taxpayer may apply to the Court for a review of the jeopardy order (s 225.2(8)), and the reviewing judge shall determine the question of the basis for a jeopardy order summarily and shall either confirm, set aside or vary the jeopardy order. [5]                Of particular relevance in this case is ITA s 160(1): 160 (1) Where a person has, on or after May 1, 1951, transferred property, either directly or indirectly, by means of a trust or by any other means whatever, to 160 (1) Lorsqu’une personne a, depuis le 1er mai 1951, transféré des biens, directement ou indirectement, au moyen d’une fiducie ou de toute autre façon à l’une des personnes suivantes: (a) the person’s spouse or common-law partner or a person who has since become the person’s spouse or common- law partner, a) son époux ou conjoint de fait ou une personne devenue depuis son époux ou conjoint de fait; (b) a person who was under 18 years of age, or b) une personne qui était âgée de moins de 18 ans; (c) a person with whom the person was not dealing at arm’s length, c) une personne avec laquelle elle avait un lien de dépendance, the following rules apply: les règles suivantes s’appliquent: (d) the transferee and transferor are jointly and severally, or solidarily, liable to pay a part of the transferor’s tax under this Part for each taxation year equal to the amount by which the tax for the year is greater than it would have been if it were not for the operation of sections 74.1 to 75.1 of this Act and section 74 of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952, in respect of any income from, or gain from the disposition of, the property so transferred or property substituted for it, and d) le bénéficiaire et l’auteur du transfert sont solidairement responsables du paiement d’une partie de l’impôt de l’auteur du transfert en vertu de la présente partie pour chaque année d’imposition égale à l’excédent de l’impôt pour l’année sur ce que cet impôt aurait été sans l’application des articles 74.1 à 75.1 de la présente loi et de l’article 74 de la Loi de l’impôt sur le revenu, chapitre 148 des Statuts revisés du Canada de 1952, à l’égard de tout revenu tiré des biens ainsi transférés ou des biens y substitués ou à l’égard de tout gain tiré de la disposition de tels biens; (e) the transferee and transferor are jointly and severally, or solidarily, liable to pay under this Act an amount equal to the lesser of e) le bénéficiaire et l’auteur du transfert sont solidairement responsables du paiement en vertu de la présente loi d’un montant égal au moins élevé des montants suivants: (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and (i) l’excédent éventuel de la juste valeur marchande des biens au moment du transfert sur la juste valeur marchande à ce moment de la contrepartie donnée pour le bien, (ii) the total of all amounts each of which is an amount that the transferor is liable to pay under this Act (including, for greater certainty, an amount that the transferor is liable to pay under this section, regardless of whether the Minister has made an assessment under subsection (2) for that amount) in or in respect of the taxation year in which the property was transferred or any preceding taxation year, (ii) le total des montants représentant chacun un montant que l’auteur du transfert doit payer en vertu de la présente loi (notamment un montant ayant ou non fait l’objet d’une cotisation en application du paragraphe (2) qu’il doit payer en vertu du présent article) au cours de l’année d’imposition où les biens ont été transférés ou d’une année d’imposition antérieure ou pour une de ces années. but nothing in this subsection limits the liability of the transferor under any other provision of this Act or of the transferee for the interest that the transferee is liable to pay under this Act on an assessment in respect of the amount that the transferee is liable to pay because of this subsection. ... Khunkhun pursuant to section 160 of the ITA and s 325 of the Excise Tax Act for a non-arm’s length transfer made for no or inadequate consideration when the transferor is indebted to the Minister, the issue was not pursued after the CRA received Mr. ...