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Fourth, the judge was wrong in concluding that the appellant was liable to penalties for gross negligence under subsection 163(2) of the Act in the absence of any evidence of carelessness or intent. [7]                We are all of the opinion, after careful analysis of the file and consideration of Mr.  ...

He did neither. [13]            Graham J. demonstrated a careful consideration of the evidence in his reasons for exercising discretion to allow the Crown’s motion. ...

Les facteurs pris en considération étaient que l’erreur n’était pas intentionnelle, qu’elle a été faite de bonne foi et qu’elle ne constituait pas une tentative délibérée d’induire en erreur ou de retarder l’instance. ...

When the funds were distributed, amounts were withheld for United States income taxes. [4]   The issue is whether the payment from the IRA should be included in his 2012 income. [5]   The Canada Revenue Agency added the amount to the Appellant’s income; the Agency also took account of the United States taxes withheld and allowed a foreign tax credit. [6]   The Appellant’s position is that the amount received from the IRA should not be subject to tax because it is an inheritance. [7]   While the Appellant received the funds as a result of his father’s death and while generally the receipt of an amount distributed from an estate does not in itself trigger tax, there are two important considerations here. [8]   First, the Appellant received the amount as a distribution from an IRA and not from his father’s estate. ...

A consideration of factors (iii) and (iv) convince me that these corporations should be represented by a lawyer in these appeals. ...

It must be noted that the appellants' correspondence challenging the bill of costs dated April 3 and July 7, 2009, enclosed with the general correspondence attached to the respondent's documents, was taken into consideration during the taxation ...

Consideration of such applications is entirely within the discretion of the Minister. [10]   In the specific circumstances of this case I would hope that the Minister would not deny any subsection 152(4.2) application brought by Ms. ...

In light of the nature of the Minister’s discretion under subsection 220(3.1) (Telfer, at para. 40) and the delegate’s consideration of multiple factors, the Federal Court did not err in finding the decision reasonable. [9]   We will therefore dismiss the appeal with costs set at an amount of $2,500.00 (all inclusive). ...

Based on its consideration of all of the evidence, the Tax Court found, on a balance of probabilities, that the Minister sent the notices of reassessment to Ms. ...

Further, she argues that the CRA did not take CIBC’s error into consideration. [11]   In response, the Respondent argues that there is no obligation on the CRA to demonstrate that a taxpayer has received mail; it only needs to demonstrate that such mail was sent. ...