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He said he had considerably inflated the sales figures so that the lessor would not terminate his lease, a lease for which the consideration had nothing to do, however, with the volume of sales. [30]     On this point, Ms. ...

She also emphasized the fact that this was a fundamental consideration without which she would not have agreed to. [10]     For the appellant, this is a very important and indeed even fundamental issue; however, this Court has no jurisdiction to interfere in this essentially civil matter. ...

The following are, as it seems to me, some of the considerations which may properly be taken into account in making such a determination. ...

Subject to this Part, every recipient of an imported taxable supply shall pay to Her Majesty in right of Canada tax calculated at the rate of 7% on the value of the consideration for the imported taxable supply. [10]          Subparagraph 217(a)(iv) of the Act reads as follows: 217.          ...

Lane's testimony that there should be documents showing that the Worker was hired by a foreign company for income tax purposes. [34]          Taking into consideration all of the circumstances, including the testimonies and the documentary evidence, particularly the employment contract signed by the Appellant and the Worker, there existed an insurable employment based on the fact that the Worker, a Canadian citizen, was employed by a Canadian employer who had a place of business in Montreal, Quebec. [35]          The appeal is dismissed. ...

Taylor: [2] After giving the matter the most careful consideration, I have come to the conclusion that in every appeal, whether to the Tax Appeal Board or to this Court, regarding a re-assessment made after the statutory period of limitation has expired and which is based on fraud or misrepresentation, the burden of proof lies on the Minister to first establish to the satisfaction of the Court that the taxpayer (or person filing the return) has 'made any misrepresentation or committed any fraud in filing the return or in supplying any information under this Act' unless the taxpayer in the pleadings or in his Notice of Appeal (or, if he be a respondent in this Court, in his reply to the Notice of Appeal) or at the hearing of the appeal has admitted such misrepresentation or fraud. ...

In assessing whether it was impossible to act, account must certainly be taken of the harm caused to the party alleging that impossibility, but consideration must also be given to the harm imposed on the opposing party, the apparent value of the action brought and the distinction between an error by counsel and that counsel's negligence or inexcusable error. [12]          The principles laid down by the Supreme Court of Canada referred to in the above passage are to be found in Cité de Pont-Viau v. ...

She referred to paragraph [2] of the reasons for that decision, in which are set out the facts the Minister took into consideration. ...

The problem is that one’s understanding of extravagance will be influenced as much by one’s professional and business experiences, taken together with personal expectations informed by a particular lifestyle, as by pragmatic considerations related to the objects of the Act.... ...

It is not sufficient to make a general allegation that the Appellant anticipated some participation in the profits at some unstated time in the future or to argue that some consideration for the guarantee existed. ...