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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 language of the statute is somewhat inapt to these technical considerations but its purpose is clear: and it is incumbent on the Court to see that the substance of a dispute is regarded and not its form. ... However, these considerations do not change the standard of proof. I am of the respectful opinion that the alternatives I have listed above should be rejected for the reasons that follow. [38]            One of the alternatives that was rejected was the one in paragraph 39(3): (3)        No heightened standard of proof applies in civil cases, but the evidence must be scrutinized with greater care where the allegation is serious; [39]            This alternative arises in Continental Insurance Co. v. ...

ISSUE [2]              The issue for consideration in this Appeal is whether Mr. ... (c)        In determining wilful blindness, consideration must be given to the education and experience of the taxpayer. ... (f)        The final requirement for wilful blindness is that the taxpayer makes no inquiry of the tax preparer to understand the return, nor makes any inquiry of a third party, nor the CRA itself. [19] I will now, in the context of this Appeal, turn to a consideration of the principles enunciated in Torres. (1) Education and Experience [19]         As noted above, Mr. ...

The Minister maintains that the obligation to redeem could be taken into consideration to establish the existence of the two-year reasonable expectation for the purposes of paragraph 6204(1)(b) of the Regulation despite the exception under paragraph 6204(2)(c). ... In other words, paragraph 6204(2)(c) requires that consideration not be given to the obligation to redeem in applying subparagraph 6204(1)(a)(iv), but allows for such consideration to be given in order to establish the expectation under paragraph 6204(1)(b). [39]            This conclusion goes against the language of paragraph 6204(2)(c) because it considers the obligation to redeem “[f]or the purposes of subsection [6204](1)”, whereas it is specifically provided that this paragraph must apply “ without reference to [an] obligation to redeem” (paragraph 6204(2)(c); emphasis added). [40]            The TCC judge conceded that there was a logical connection between paragraph 6204(2)(c) and subparagraph 6204(1)(a)(iv), but based her reasoning on the lack of a logical connection between paragraph 6204(2)(c) and paragraph 6204(1)(b). ...

Reasons at para. 79 [22]   The Court then turned to a consideration of expenses incurred in the decision-making or oversight process in the context of a possible capital transaction. ... Alcan also contended that one of the objects of the advertising services provided by Publicis was the development of a market for the shares of its capital stock that it issued as partial consideration for the Pechiney shares. [29]   The Tax Court rejected these submissions and found that the underlying purpose of the Publicis fees was to facilitate the implementation of the Pechiney transaction by heading off possible political and public relations issues which might derail the transaction, given Pechiney’s special status (“joyau techonologique”) in France. ... The Tax Court found that the fees payable to Lazard Frères had nothing to do with the consideration received by the appellant and that, in any event, Lazard Frères did not act as Alcan’s agent in providing advice with respect to the transaction: Reasons at para. 173. ...

Rolland that he was willing to pay for the filing of their income tax returns as well as their minimum tax as consideration for their gifts. [26]   According to Mr.  ... Laplante with various considerations regarding the disposition of his DTI shares, including the disposition of the DTI shares held by Fiducie DL. ... As consideration, they were able to keep the alternative minimum tax recovered in subsequent taxation years. [74]   Of all the testimony given by the members of Ms.  ...

An attempt is made to take distributors’ preferences into consideration by allowing them to work at subway stations closer to their homes and according to their requested schedules, based on vacant positions. [55]   Newspapers are delivered in bags at 4 a.m., and distributors are told what is expected of them. ... The Respondent considers that consideration should be given to the credibility of the testimony. [158]   There was no written agreement, only verbal agreements. [159]   As for the three workers that the Appellant called as witnesses, the Respondent notes that two of those workers began working after the period in dispute and that the third worker is not included in this case. ... Canada (National Revenue), 2013 FCA 85, the Federal Court of Appeal reiterated that the express intention of the parties is an essential aspect to be taken into consideration when it is indeed a common intention (para. 33). ...

., the consideration paid by 137ON for properties or services acquired) between its commercial activities and its residential rental activities. [46]   Subsection 141.01(5) of the ETA sets out the relevant apportionment principles as follows: Subject to section 141.02, the methods used by a person in a fiscal year to determine (a) the extent to which properties or services are acquired … by the person for the purpose of making taxable supplies for consideration or for other purposes, and (b) the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes, shall be fair and reasonable and shall be used consistently by the person throughout the year. ...

He was informed that his comments would be given to the Commission for consideration prior to its final decision. ... It followed a rigorous investigation and consideration of Mr. Cadostin’s responses to the Factual Report and Report. ... Conclusion [81]   The application is dismissed. [82]   Having regard to all the circumstances of this matter and the parties, and upon consideration of the factors set forth in Rule 400(3), there will be no award of costs. [83]   The Respondent’s request made pursuant to Rule 303(2), to change the style of cause such that the Respondent is the Attorney General of Canada, is granted. ...

In my view, the Appeal Panel was again placing undue focus on the divorce to the exclusion of a consideration of the other service related factors identified by Dr. ... Perhaps the relevant considerations were better stated by the Review Panel by asking if the Applicant “established that he has the claimed condition (an injury or disease or aggravations thereof) and whether the claimed condition constitutes a permanent disability”. [57]   Viewed in whole, the Applicant’s evidence was likely wanting. ... JUDGMENT in T-222-19 THIS COURT’S JUDGMENT is that: The application for judicial review is granted; The Appeal Panel’s decision is set aside and the matter is referred back to a differently constituted panel for redetermination, taking into consideration the reasons contained in this decision; and There shall be no order as to costs. ...

(as she then was) on the consideration of such factors was in the context of the “debate about the degree to which personal characteristics should be reflected in the objective test for fault in offences of penal negligence” (Creighton, at p. 60 (emphasis added)). (3)            Causal Connection [61]                           In addition to an underlying unlawful act that is objectively dangerous, one last element is required to establish the actus reus: a causal connection. ... Second Error of Law: Consideration of Personal Characteristics [72]                           My colleague maintains that the trial judge, in her analysis, relied on Ms.  ... Consideration of Ms. Javanmardi’s qualifications at the mens rea stage was therefore not an error as such. ...