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His understanding of the fact and his analysis of the evidence, which led him to the conclusion that the expectation of profits, if any, was not reasonable, are binding upon us unless we become convinced that he made some egregious error in his treatment of the facts or his view was influenced by some irrelevant considerations. ...

BETWEEN:      HER MAJESTY THE QUEEN      Appellant     - and-      JEAN MACPHERSON HEWETT      Respondent      REASONS FOR JUDGMENT      (Delivered from the bench at      Vancouver, B.C. on November 4, 1997) STRAYER, J.A. [1]      We are all of the view that this appeal should be dismissed. [2]      We agree with the learned Tax Court judge that the purpose of section 160 of the Income Tax Act is to prevent a taxpayer from defeating the claim of the Minister to unpaid taxes by transfering his assets to a spouse, or certain other persons, for little or no consideration. ...

If the judge had taken this into consideration, argues the appellant, he would have concluded that the appellant had adduced sufficient prima facie evidence to rebut the presumptions on which the Minister of National Revenue based his assessment ...

Item 26 is a global allowance which includes preparation and either appearance on the oral hearing of the assessment or written submissions as here addressing the consideration of the bill of costs itself. ...

On the contrary, the statement of the judge quoted above appears to suggest that the individuals had no other clients or customers than Thornbrook. [5]                Because there were considerations pointing in both directions, that is, of an employment or independent contractor relationship, we cannot be certain, had this evidence been taken into account, what conclusion the judge would have reached. [6]                We must therefore allow the appeal and remit the matter to the Tax Court for redetermination on the basis of appropriate evidence. ...

  [3]                Whether or not the question at issue in the appeal is res judicata is a question which, in our view, ought to be left for consideration by the panel hearing the appeal on its merits ...

The main argument made by the respondent is that the original tax liability of the respondent for property received from her husband without consideration is moot because the appellant has now admitted that there is no longer any tax liability of her husband in respect of the taxation year in which the property was transferred to her nor in respect of preceding taxation years. [2]                 The substance of the appeal to this Court, however, is as to the powers of the Tax Court to reinstate an appeal in that Court, as it did here, after the taxpayer had withdrawn her appeal. ...

JUDGMENT in IMM-718-19 THIS COURT’S JUDGMENT is that this application is granted, the H&C Application is remitted to a different officer for consideration after the Applicant has had an opportunity to make further submissions and provide additional evidence in support of her application, and no question is certified. ...

It is further clear on the evidence that one cannot find as a fact that the $17,500,000 franchise fee was paid, and further, in the event that it was paid, which I cannot conclude, it was unreasonable having regard to what was apparently obtained in consideration for it. ...

As Taylor, T.C.J. said in the Richmond Country Club case, supra, that the major purpose of subsection 167(5) of the Income Tax Act is to require immediate, serious and virtually final consideration of the assessment when it is received. ...