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Such an interpretation would clearly undermine the intent of the Parliament for it would likely exclude all types of child care expenses, especially those in respect of a young child; for to a young child almost all positive interaction serves as education-- be it through discipline, television shows, stories or games. [13]   In Jones v The Queen, 2006 TCC 501, 2006 DTC 3531, Woods J. as she then was, agreed with the principal purpose test enunciated by Rip C.J. in Bailey and held that “similar considerations should apply to recreational activities.” [14]   I must also say that I find some concerns in the arbitrary manner in which the Levine/Malecek cases appear to be used. ...

REASONS FOR JUDGEMENT Tardif J. [1]   To explain and justify the basis for the assessments, the Respondent took the following for granted, more fully described at paragraph 26 of the Response to the Notice of Appeal, and reading as follows: a)   During the reporting period, the Appellant was a registrant for the purpose of Part IX of the ETA; b)   The Appellant operates a restaurant under the name Restaurant Au Coin du Hot‑Dog/Mario Pizza; c)   The Appellant has the sales recording module (hereinafter “SRM”) required under Quebec tax legislation; d)   All supplies made by the Appellant as part of its company’s commercial activities during the reporting period were taxable supplies for which a tax, namely the GST, at the rate of 5% on the value of the consideration for the supply payable by purchasers to the Appellant, which was required to collect it; e)   The Minister conducted a tax audit under the ETA; f)   Further to the analysis of the documents and data provided by the Appellant, the Minister found anomalies and discrepancies between the accounting records, financial statements, periodic sales summary (“SPV”) reports generated by the SRM, and the GST/ITC returns, including: ITCs denied [BLANK] 2013 2012 2011 Total Eligible ITCs (E/F) $6,699.81 $4,598.22 $1,686.29 [BLANK] GST/ITC returns $9,170.95 $6,204.06 $2,312.87 [BLANK] Discrepancy assessed $2,471.14 $1,605.84 $626.58 $4,703.56 Audit Methodology g)   In the above table, the “Eligible ITCs” were calculated based on the financial statements provided by the Appellant. ...

This theoretical speculation never entered into consideration because Mr. ...

Minister of National Revenue, 68 DTC 5210 at 5216, as follows: It is not a question of the Minister or his Court substituting its judgment for what is a reasonable amount to pay, but rather a case of the Minister or the Court coming to the conclusion that no reasonable business man would have contracted to pay such an amount having only the business consideration of the appellant in mind. [23]   Whether an amount is “ reasonable in the circumstances ” is a question of fact. ...

ANALYSIS AND DECISION [12]   What is clear is the sequence for consideration. ...

The IC governing the Delegate’s consideration of 405’s voluntary disclosure request was IC00-1R5 – Voluntary Disclosures Program. ...

Hesham El Shaboury;   AND WHEREAS the Respondent opposes the motions;     UPON CONSIDERATION of the Respondent’s written submissions (no written representations were filed by the Appellants) and also of the Appellants’ pleadings in their notice of motion and assertions in the affidavit of Mr.  ...

They go to the core of whether financial services were arranged for as well and the case law not in dispute is clear that the services of the party must by analysed to determine whether in the end the predominant services fall under the financial services exemption. [17]   As no expert witnesses were utilized in this matter, paragraph (i.1) has no application. [18]   With respect to paragraph (j) dealing with other factors to consider, consideration must be given to the fact this matter involved a lead case that would impact the present and future position of 15 other taxpayers and the car retail business in general. ...

Salman, which is an important consideration that has been imported from the Québec Civil Code, specifically article 2099, which talks about employees being in a subordinate relationship as opposed to an independent relation with their employers.   ...

The Applicants should not be denied a meaningful consideration of their prospective risk due to an unreasonably stringent interpretation of subsection 110(4) of the IRPA. [45]   The RAD’s failure to properly apply subsection 110(4) of the IRPA is a reviewable error. ...