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Taking into consideration all of the circumstances of this appeal, taking the testimony of the witnesses and the admissions, I am satisfied that the Appellant has not succeeded in his onus of establishing on the balance of probabilities that he was entitled to the GST rebate during the 1997 taxation year. ...

Callow Counsel for the Respondent: Scott Simser and Sherry Darvish For the Intervenor: The Intervenor himself____________________________________________________________________ Reasons for Order (Delivered orally from the Bench at Toronto, Ontario, on October 6, 2000) McArthur J.T.C.C. [1]            A motion was presented by counsel for the Appellant for an order that the Intervenor, Morley Raymer, produce copies of all income tax returns from Revenue Canada for himself personally and for MR Enterprises for the relevant periods being 1996, 1997, 1998 and 1999 taxation years, at reasonable photocopy cost to the solicitor for the Appellant. [2]            The Appellant is appealing a decision of the Minister of National Revenue ruling that Morley Raymer, owner and operator of MR Enterprises, was an employee, rather than a contractor, for the purposes of pensionable employment and employment insurance while engaged with Budget Propane Corporation for the period October 21, 1996 to August 31, 1998 in accordance with the Canada Pension Plan and the Employment Insurance Act. [3]            Counsel for the Appellant submits that one of the relevant considerations in determining whether Mr. ...

He testified that he has great respect for and is deeply grateful to Canadian society, but said that his appeal was motivated essentially by considerations of fairness and justice; the monetary consequences were completely minor and secondary. [9] The appellant’s case inspires a great deal of sympathy, especially since his arguments are logical and reasonable. [10] The relevant legal provisions read as follows: SECTION 118: Personal credits. (1) For the purpose of computing the tax payable under this Part by an individual for a taxation year, there may be deducted an amount determined by the formula A x B where A is the appropriate percentage for the year, and B is the total of,... ...

  [2] I will therefore proceed with the assessment of the bill of costs, taking into consideration the comments of my colleague in Dahl v. ...

    [4]                En considération pour la décision de la Cour dans l’affaire Rhéaume, de ma décision dans ce même dossier (2009 CF 946) et du caractère très raisonnable des frais encourus, j’allou e les frais de déplacement et hébergement tels que demandés ...

In consideration of the matter of costs the Order reads as follows:             “…1. ...

It was not mentioned at all to either body of the Board: he alleges that ties with his family pose a threat of harm to his person given that his family has been targeted by one of the main opponents of the current government. [11]            The Court takes into consideration the fact that the RPD denied his application in light of weaknesses in his testimony regarding his new faith. [12]            In addition, due to the applicant's lack of credibility, the RAD found that the applicant had failed to demonstrate that his family would persecute him, or even that his family would be intolerant of his alleged recent conversion. [13]            The RAD also noted in its decision, based on a review of the documentation, that Chad has a population composed of 53% Muslims, 20% Catholics and 14% Protestants. ...

On a consideration of the facts of the present case, in the light of the relevant provisions of the Retail Sales Tax Act, supra, we are unable to [Page 310] reach a view different than that reached by this Court in Cairns Construction Limited, supra. ...

This is an irrelevant consideration that he took into account and we are not sure that it did not affect or colour his decision. [5]      For these reasons, the application for judicial review will be allowed with costs, the decision of the Tax Court judge will be set aside and the matter will be referred back to the Tax Court of Canada for a redetermination by a different judge on the basis of the record as constituted and any other evidence that the parties may wish to tender.                                      ...

Moreover, since the agreement contemplated the sale by the appellant to the sister corporation of the mining assets of the Aquarius mine in the amount of $9,500,000, of which $1,383,682 represented the price of the plant, machinery and equipment, the Minister concluded that the excess of $8,116,682 represented the consideration received by the appellant for the mining assets. [3]      The appellant does not dispute the computation or logic underlying the Minister's assessment. ...