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She therefore arrived at total revenues of $280,530 ($264,654 + $15,876) for this harvest. [30]   Because, according to the police investigation, the appellant, his brother Mario and his nephew Patrick were considered business partners, each was assessed for taxes to be recovered on all of the supplies, given their solidary liability for the payment of the taxes. [31]   The ARQ registered the appellant under the ETA as of December 1, 2013. ... She had considered only the revenues from a single harvest, counting the minimum of 2.5 ounces of buds per plant, at the average price that Ms.  ...

Freitas could not be considered to be a retiring allowance. The conclusion of the Tax Court Judge was that since this amount was included in his income as business income, it should also be treated as self-employed earnings for the purposes of the CPP. ... Freitas to be considered to be his self-employed earnings it would have to be income from a business that was carried on by him. ...

The problem has often been considered in actions brought under s. 4(1)(e)(i) of the Divorce Act and, generally speaking, a finding that the parties were living separate and apart from each other has been made where the following circumstances were present:   (i)         Spouses occupying separate bedrooms. ... Reference to these seven factors will prevent an inappropriate emphasis on one factor to the exclusion of others and ensure that all relevant factors are considered. ...

Hansen, as an “heir”, to be considered a “person”, she must administer, wind-up, control or deal in a representative or fiduciary capacity with the property of the Estate, which is not the case here. ... In my view, the definition of “legal representative of a taxpayer” found in subsection   248(1) relates to the application of the Act (e.g. section   159 dealing with the liability of a legal representative of a taxpayer), while the reference to “legal representative” in the definition of “person” extends the meaning of “person” to include any legal representative of a person, under the applicable private law. [41]   Therefore, in the present case, I   am of the view that the word “heir” contemplated by the definition of “person” has to be interpreted in accordance with the CCQ; the CCQ does not require that, to be considered as an “heir”, one has to administer, wind-up, control or otherwise deal in a representative or fiduciary capacity with the property that belongs to another person. ...

It remains to be considered whether the present case falls within that rule. ... Conclusion [60]   For all the foregoing reasons, I would allow the appeal and refer the matter back to the Minister for reconsideration and reassessment on the basis that the Appellant is liable for Part 1 tax but not Part XIV tax. [61]   All circumstances considered, I exercise my discretion not to award costs. ...

Industrialized countries, including Canada, have considered two methods for improving their foreign tax credit provisions with respect to income arising in developing countries: the first one is the “matching credit” system and the second one is the “tax-sparing” method. ... And the appellant is resident in Canada. 4.03.15 The Court also thinks that the expression "Israeli tax payable” pursuant to provision XXIII (2) of the Convention, must be construed in the sense that even if a tax is not paid to Israel because of an exemption provided of the said provision, it must be considered as if it were really paid. ...

Moss selected therefrom certain passages which could support his argument that “know-how” is equivalent to “secret process”, and that it therefore should be considered on “capital” account. ... Turning then to the “non-competition” feature stressed by the respondent in this matter it does not appear sufficient in itself to be seriously considered as that for which the payment at issue was made. ...

Sections 1 and 12 of Part V of Schedule VI provide specific and strict requirements that must be met for a sale to be considered an export sale and consequently, a zero-rated supply under the ETA. [14]   I find that the Appellant did not provide the Court with sufficient and reliable evidence showing, even on a prima facie basis, that more than 13% of his sales made during the 2011 Period and the 2012 Period were export sales under the ETA. ... For example, a sale that was reported as an export sale was a domestic sale as the vehicle was registered in Ontario after the vehicle was sold by the Appellant. [1] Also, on some occasions, the Ledgers would indicate that a sale was a domestic sale but the Appellant testified that the sale was an export sale. [2] On other occasions, the Ledgers indicated that the sale was an export sale but it was effectively a sale to an Ontario resident. [3] [24]   Given all the errors found in the Ledgers, I am of the view that the Ledgers are not reliable evidence and are not to be considered by the Court. [25]   Mr.  ...

T-2 provides that such decisions have no precedential value, they may still be considered (Mourtzis v. ... Parents should be considered to reside with their child on an equal or near equal basis if the Tax Court is satisfied, when comparing the amount of time that a child resides with each parent, that each parent resides 50% (or almost 50%) of the time with the child. [38]     In determining whether a child is residing with a parent on a near equal basis, it is important to remember what is being measured. ...

Sections 1 and 12 of Part V of Schedule VI provide specific and strict requirements that must be met for a sale to be considered an export sale and consequently, a zero-rated supply under the Act. [24]   Section 142 is the general provision used to determine whether a supply is deemed to be made inside or outside of Canada. ... Justice Lafleur gave examples of situations where insufficient evidence was provided to prove exportation; for example, when a rider to a Bill of Lading is provided without the actual Bill of Lading, or when the Bill of Lading is defective (e.g., not stamped, not dated, or incomplete, the Appellant’s name is missing) or when documents are provided but cannot be traced to the sale of the supply purportedly exported. [32]   In the case at bar, I am of the view that the Appellant has not provided the Court with sufficient and reliable evidence showing that the subject vehicles were exported by the Appellant from Canada to Nigeria. [33]   The following is a list of factors that I have considered in arriving at my decision: a.   ...