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Both did so and the Court has considered them. [34]   In those representations, neither party submits that the appeal in the first matter has determined this appeal. ...

Messenger’s submissions that: the CRA’s failure to update his 2017 contribution room should be considered a reasonable error that resulted in the over-contribution; he was not notified of the over-contribution until 2018; and, it was his decision not to withdraw the full excess for economic reasons. ...

It does not deprive the assessed person of life, liberty or security of the person within the meaning of section 7 of the Charter, and it does not place the assessed person under state control in a manner that could possibly be considered treatment or punishment within the meaning of section 12 of the Charter. [29] A similar conclusion was reached by the Federal Court of Appeal in Bauer v Canada, 2018 FCA 62, where the Court explained when Charter rights might come into play in tax matters. ...

Kardal, [he] is not considered markedly restricted in performing the mental functions necessary for everyday life.” [4] Thus the issue in this appeal lies in the “markedly restricted” factor. [5] The requirements of the Act for qualifying for a DTC regarding mental functioning are summarized as follow. ...

I am not sure how this allegation of fact is to be reconciled with paragraph 4 of the Notice of Appeal, unless what is intended there, but not expressed, is an allegation that substantially all the consumption or use of any mixed use expenditures was in the course of commercial activities and, as a res ult section 141 of the Excise Tax Act, “… all of the consumption or use of the property or service by the person [is] deemed to be in the course of those activities. ” [3] Paragraph 9e) of the Reply. [4] For the purpose of understanding the issues I have considered not only the pleadings but also the Written Representations of the Applicant on Motion, the Respondent’s Written Submissions and the Further Written Representations of the Applicant. ...

., page 5182, #6084, rounds off the presentation of this test very well: The basis of these decisions is that if the taxpayer already is in a business of a similar nature to the transaction in question, it is more likely that the transaction will be considered part of his business, whereas if the transaction is completely removed from his normal field of activity, it is more unlikely that a business will be held to be carried on. 5.0 7 Finally, the period of possession is another test that might be taken into consideration, as Lord and Sasseville have pointed out in Les principes d'imposition au Canada: [Translation] A long period of possession can be indicative of a good's capital nature, and the subsequent disposition of it will probably be treated as giving rise to a capital gain. ...

Testimony cannot in any case, be received to contradict or vary the terms of a valid written instrument. 4.02 Case Law and Scholarly Opinion The case law and scholarly opinion considered in the analysis are: 1. ...

.), paragraph 1102(1)(c) of the Income Tax Regulations was considered. ...

The appellant puts great store in the fact that the government of New Brunswick through several departments and agencies considered him a farmer. ...

The Reeves case, supra, however, does set out principles to be considered. ...