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(c)   In determining wilful blindness, consideration must be given to the education and experience of the taxpayer. ... In tax law, an analysis of gross negligence also includes a consideration of duty, but of a different nature. ... Standard of Conduct [64]   In tort law, an analysis of negligence requires a consideration of the “reasonable person” standard. ...

There is no evidence that the Minister gave any consideration to the request for a waiver pursuant subsection 220(2.1). In light of this, it is appropriate to remit the matter back to the Minister for consideration. [31]   Bonnybrook submits that remitting the matter back unfairly protracts this proceeding, particularly since the Minister’s view is on this issue is generally known. ... But I would remit it to the Minister for full consideration and decision. ...

Robert Siffledeen, Jeff Siffledeen and 1207330 were not related to any member of the Sawmill Group. [6]   Pursuant to section 8 of the Franchise Agreement, SFI and 1207330 agreed to locate the restaurant in the Capilano Mall in Edmonton (I will refer to the restaurant operated by 1207330 as the Sawmill Capilano restaurant). 1207330 was responsible for securing a suitable lease, for constructing, “ fixturing ”, equipping, furnishing and decorating the Sawmill Capilano restaurant, and for all costs and expenses, as defined in section 3.1 of the Franchise Agreement. [7]   As consideration for the franchise, SFI was entitled to two payments of $25,000, to a continuing royalty of 5% of gross sales payable weekly and to a fee for advertising of 2% of gross sales payable weekly. [3] [8]   Mr.  ... (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. [44]   Subsection 50(1) of the ITA is an elective provision that will deem a disposition of a debt for nil proceeds in certain circumstances: 50.(1) Debts established to be bad debts and shares of bankrupt corporation —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... and the taxpayer elects in the taxpayer’s return of income for the year to have this subsection apply in respect of the debt or the share, as the case may be, the taxpayer shall be deemed to have disposed of the debt or the share, as the case may be, at the end of the year for proceeds equal to nil and to have reacquired it immediately after the end of the year at a cost equal to nil. [45]   Section 54 includes the definitions of “ adjusted cost base ” and “ capital property ”: 54. ... The Respondent submits that the Appellant was a borrower of the Second Loan and that the SA&D merely allocated the joint and several liability of the borrowers among those borrowers. [54]   The Appellant’s position is that the SA&D resulted in 1207330 owing to the Appellant $2,950,000 on the bankruptcy of 1207330 and that this debt was disposed of for a loss of $2,950,000 either on the bankruptcy of 1207330 or by virtue of the election by the Appellant made under subsection 50(1) of the ITA in its 2010 T2 tax return. [55]   The issue of whether 1207330 owed a debt of $2,950,000 to the Appellant and the related issue of the adjusted cost base of that debt to the Appellant require consideration of the agreements entered into by 1207330 with the Appellant and/or with other persons and the circumstances surrounding those agreements. ...

In light of the less severe nature of the recent offences, of the appellant’s efforts toward rehabilitation, and of his personal circumstances, the IAD concluded that there were sufficient humanitarian and compassionate considerations to warrant the stay. ... When these three provisions are read together, it appears that the statutory scheme as a whole militates in favour of the IAD having jurisdiction to consider the constitutionality of subsection 68(4) of the Act. [40]   Moreover, to require that the IAD apply a provision without giving it the power to determine that provision’s constitutionality would appear to run counter to each and every policy consideration identified in the Cuddy Chicks trilogy. ... Moretto’s circumstances to be taken into consideration are irrelevant to this challenge, since subsection 68(4) takes away any further opportunity to explain his circumstances to a decision-maker. [60]   In my view, this argument is flawed for the reasons already provided in Revell at paragraphs 107 to 122. ...

I am concerned that travel to the homes of clients who are family or long-term friends was motivated by personal relationships far more than business considerations. ... Peach’s son paid his parents $1.00 as consideration for the transfer of the property to his son in 2011. ... Peach under a mortgage secured on the property, so that the consideration actually received by Mr. ...

The only point in dispute is whether a reasonable interpretation of this means that the refund must be paid before any assessment or audit of the claim is completed. [53]   A review of the text in its context involves a consideration of the other subsections of the same provision, as well as related provisions. ... I agree that this is a relevant consideration in assessing the timeliness of the CRA response. In addition, however, the complexity and scope of the audit are also relevant considerations. ...

The seller acknowledged having received the lots and provided a receipt. [26]   On July 9, 2009, the appellant sold the Ville de Mascouche one of these parcels (a portion of lot 368), totalling 5,457 square feet, for a total consideration of $16,914.28, or $3.10 per square foot. ... There was a 6% annual interest rate on the balance of $1,896,270.55, which was payable on or before October 1, 2012. [28]   On September 29, 2009, the appellant sold one of these parcels (lots 1877 and 1878) to 9213-9393 Québec Inc., in consideration of the total sum of $9,481,102. ... The Ville de Mascouche financed the balance of $1,571,211.14 at a an annual rate of 5%, which was payable on December 23, 2013. [31]   On April 28, 2009, the appellant sold these parcels to La Seigneurie du Chêne Inc. in consideration of the total amount of $4,344,750.06, or $9.05 per square foot. ...

As an example, demonstrated strength on the merits at stage one may affect the court’s consideration of irreparable harm and the balance of (in)convenience: see RJR-MacDonald, at p. 339; Attorney General of British Columbia v Attorney General of Alberta, 2019 FC 1195 (Grammond, J), at paras 97 and 173-179; Toronto (City) v A.G. ... In assessing the third consideration, I will return to the strength of the merits of the applicant’s case ... In my view, this consideration weighs heavily against granting the requested stay or injunction. [109]   It is important not to lose sight of the nature of the public interest at stake in this motion. ...

The tests mentioned in cases in other courts are of course helpful but other factors should also be emphasized, including the timeliness of the motion to amend or withdraw, the extent to which the proposed amendments would delay the expeditious trial of the matter, the extent to which a position taken originally by one party has led another party to follow a course of action in the litigation which it would be difficult or impossible to alter and whether the amendments sought will facilitate the court’s consideration of the true substance of the dispute on its merits. ... Ultimately it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done. ... Paragraph 10 Paragraph 11(b) Paragraph 16 I will adopt for the consideration of the amendments contested by the Appellant, the grouping used by the latter in its Factum. ...

In determining what remedy I should grant in exercising the discretion given the court under subsection 24(1) of the Charter this is a practical consideration that must be taken into account in deciding whether I should limit the remedy to that specifically provided under subsection 24(2) of the Charter. ... Quite apart from the practical consideration that I mentioned above, and that, strictly speaking may, as a purely theoretical and academic matter, possibly be irrelevant, that vacating the assessments and excluding the evidence come to the same result, there are other considerations that impel me to conclude that the assessments should be vacated: (a) The mere fact that subsection 24(2) spells out one remedy that is available under subsection 24(1) where there is a Charter violation and that would, in the absence of any other remedy under section 24(1), be appropriate (as it certainly is here) does not exclude other remedies under subsection 24(1). ... It appears to be conceded that the assessments cannot be sustained without the use of the unconstitutionally obtained evidence and that if the assessments were referred back to the Minister of National Revenue for recon- sideration and reassessment on the basis that all evidence that was illegally obtained be excluded from the Minister’s consideration the Minister would have no evidence on which to base an assessment. ...