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The Minister is not bound by a return or information supplied by or on behalf of a taxpayer and, in making an assessment, may, notwithstanding a return or information so supplied or if no return has been filed, assess the tax payable under this Part. [14]         The Federal Court of Appeal in Hsu v Canada refers to subsection 152(7) of the ITA as empowering the Minister to issue “arbitrary” assessments using any appropriate method for determining the tax payable by a taxpayer. [15]         Considered a method of last resort, the Minister may employ the net worth assessment when tax returns have not been filed, records are insufficient, inaccurate information is provided, information is incapable of verification or when a taxpayer refuses to provide information. ... … [11]      In drawing the line between “ordinary” negligence or neglect and “gross” negligence a number of factors have to be considered. ...

Contractual interpretation involves issues of mixed fact and law as it is an exercise in which the principles of contractual interpretation are applied to the words of the written contract, considered in light of the factual matrix. [86]         There is a thread that connects all of the Financing Agreements. ... As in Great-West Life (supra), because these services were provided as an “intertwined, interrelated and integral whole”, the single compound service must be considered in determining whether the service is taxable. [92]         The Appellants submitted that if the Funds received services, it was an exempt financial service. ...

The appellant has the onus to satisfy this Court with a degree of specificity that the $90,000 comes from a non-taxable source. 38        Evidence considered sufficient to establish a fact until proof of the contrary constitutes prima facie evidence. ... I commend him on his exploration of this issue. [70]            The issue has been considered before in this Court. ...

For income tax purposes, the jurisprudence has established that “a gift is a voluntary transfer of property owned by a donor to a donee, in return for which no benefit or consideration flows to the donor.” [21] Tax advantages received from a gift, however, is not normally considered a “benefit” that would vitiate the gift because doing so means charitable donations deductions would be unavailable to donors. [44]   Accordingly, there must be: (1) a voluntary transfer of property by the donor; (2) the donor owned the property immediately prior to the transfer; and (3) the donor did not receive a non-tax benefit from the donation. [45]   Subsequently, the Federal Court of Appeal clarified the third requirement in Friedberg, that anticipation of or expectation of a material benefit by the donor is sufficient to vitiate an otherwise valid gift. [22] The third no-benefit requirement is also expressed as whether the donor had donative intent at the time the donor made the gift. [23] Accordingly, the issue in this appeal is whether the appellant had the donative intent when he paid the Amount to Global. ... Gross negligence connotes a much greater degree of negligence amounting to reprehensible recklessness.” [39] [72]   The appellant’s claim for the Deduction in his tax return must have been tantamount to intentional acting and rise to the level of reprehensible recklessness. [73]   Personal circumstances of a taxpayer must be considered in determining gross negligence penalties including the magnitude of the misstatement in the tax return, the taxpayer’s opportunity to detect the misstatement, and the taxpayer’s expected understanding of basic taxation principles given her or his education and apparent intelligence. [40] [74]   Of the Amount paid to Global, $54,100 CDN had been added to the appellant’s ATB account by borrowing against his line of credit, secured against his house, on which interest was paid on the outstanding balance. [41] Around July 2001, the appellant and his spouse were in the process of building a custom home. [75]   Around 2000, and for the surrounding two or three years, he had a large quantum of income similar to 2001 and loaned a large part of his reported employment income back to Drilling for use in its operations. ...

In this task, the Act needs to be considered as an organic whole, with all parts working in cooperation towards a logical goal and in support of its overall purpose (R. v L.T.H., 2008 SCC 49). [37]   Pursuant to s. 260(1) of the Act, an officer (which includes an RCMP officer under s.2 of the Act), is permitted to inspect a person’s property in order to “determine…compliance with this Act.” ... It would also render meaningless the entire process of Ministerial review provided for in the Act. [42]   A similar statute was analyzed in Zolotow v Canada (Attorney General), 2011 FC 816, aff’d at 2012 FCA 164 [Zolotow] where the Court was considered the seizure-forfeiture provisions under the Customs Act. ...

Article 26 provides that contracting states may exchange information for tax assessment purposes. [24]   The Applicant submits that use of the Falciani List by a Canadian tax authority was considered by the Quebec Court of Appeal in Berger v Québec (Agence du revenu), 2016 QCCA 226 [Berger CA]. ... Given the facts surrounding this application, the Minister has reasonably thought that the Respondent has committed a criminal offence such as a tax evasion or tax fraud and therefore it is likely that the CRA has began [sic] investigating the Respondent criminally. [47]   The Respondent has no direct evidence to support this position and seeks to convince the Court, on the basis of several circumstantial factors that, when considered cumulatively, lead to the inevitable conclusion that “it is likely that the CRA has began [sic] investigating the Respondent criminally.” ...

It was the Department of Finance’s view that the Tax Court’s decision in Otineka Development meant that an entity could be considered a municipality for the purposes of paragraph 149(1)(d.5) on the basis of the functions it exercises. [59]   The Department of Finance Technical Notes then state the following:... ... It stated that to ascertain if the COA was a public authority in the context of the Trade Marks Act it was necessary to have regard to the term in the context of that Act as well as to the nature of the functions the COA performed. [67]   In the context of paragraph 9(1)(n) of the Trade Marks Act, the Court concluded that the proper test was not the existence of a duty to the public but rather the extent to which the COA benefited the public. [68]   After reviewing the facts before it with respect to the extent to which the COA benefited the public and the degree of government control over the COA, the Court found that the COA was a public authority. [69]   The Federal Court of Appeal considered the same issue in its more recent decision in Ontario Assn. of Architects v. ...

Duha, supra, then continues to decide that the constating documents of a corporation including a unanimous shareholder agreement, a USA, can be considered in deciding who has effective control. ... If the question arose, it would also be necessary to reconcile the two decisions on the question of whether the casting vote could be considered for the purposes of de jure control. [41] Second edition 2004. [42] Online edition, under phrases. [43] [2008]   2   SCR   79. [44] [2017] 1 FCR 209, 2016 FCA 99. [45] 1998 CanLII 827 (SCC), [1998]   1 SCR 795. [46] See paragraphs 45 to 48 of the decision. [47] While it is true, as the Respondent pointed out, that Atlantic Aboriginal Capital Inc. named the two other directors and that Mr. ...

Here, the RPD conducted the oral hearing,   considered the merits of Ms. ... Martinez Cabrales is concerned about reasonably could be considered country condition evidence, which Ms.  ...

Therefore, the auditors considered the alternate assessment through various indirect verification methods to audit the restaurant. ... Seasonal trends were considered. [70] Additionally, since there were no internal controls in place to ensure all transactions were entered into the POS system, it was concluded that the risk of circumvention was high. ...