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Wood can succeed either by establishing on a balance of probabilities new facts, not considered by the Minister, showing that the unreported income was not taxable, or by demonstrating that the Minister’s assumptions of fact are wrong. [41]   There is also a second way to challenge a net worth assessment (or an assessment made using the deposit method), namely, to show that it is somehow inherently flawed. ... Ganesh could be considered as a loan from SG Marketing to cover the work Mr.  ...

Although integration is not perfectly achieved in all circumstances, the Tax Court judge held that the CDA provisions were nevertheless intended to promote integration (Reasons, para. 46). [24]   The Tax Court judge concluded his analysis of the CDA regime by considering the subsequent legislative amendment brought to subsection 89(1) in 2013 and held that they were not instructive in determining whether the avoidance transactions were abusive (Reasons, para. 47). [25]   The Tax Court judge then considered the effect of subsection 40(3.1) as well as the 1994 Budget Supplementary Information that accompanied the enactment of this provision (1994 Budget Supplementary Information, Department of Finance, Tax Measures, February 22, 1994, p. 42). ... The application of this rule to partnership interests was considered to be ineffective and cumbersome given that partnerships often make distributions from available cash as opposed to accumulated net income (Reasons, para. 50). ...

Swift stated that he too considered the house at 2708 Digby Place to be a nice home and an adequate home. ... While all of the above factors have been considered by the courts, it is the last one, the question of motive or intention[,] which has been most developed. ...

In this regard, those two assessments were somewhat similar to those that were considered by the Court in Zdzieblowska. [26] [28]   Two of the documents provided by the parties to the Court after the hearing of this Appeal indicated that, in 2012 and 2013, the Minister was, apparently on a quarterly basis, assessing net tax payable by the Appellant. ... However, for the sake of completeness, a few additional statutory provisions are considered below. (1) Paragraph 221(2)(b) of the ETA [47]   This situation began inauspiciously when the Vendor used a standard-form Agreement of Purchase and Sale and closing procedures that contemplated that the purchaser of a condominium unit would be an individual, [40] rather than a corporation. ...

Malone and considered fundamental in common law Canada, (1) the language of the alleged settlor must be imperative; (2) the subject-matter or trust property must be certain, (3) the objects of the trust must be certain. ... I can conceive of no other reason why the Court would have considered it unnecessary to determine whether beneficial ownership had been transferred. ...

The Respondent argues that, while the general principle is that non-residents are taxable only on their Canadian-source income and that employment income is usually considered to be sourced where the employment is exercised or performed, Parliament in no way meant to restrict the Minister’s taxing authority to duties performed in Canada alone. [18] Parliament’s intent is first evident at subsection 2(3) of the Act where the reference to “a previous year” brings amounts of income listed at section 115 of the Act under the taxing provisions of Part I without those amounts having been earned from employment in Canada or received on account of Canadian service employment income earned in a previous year. ... The relevant factor to be considered is whether the remuneration is attributable to duties performed in Canada. ...

The issuance of Aeroplan Miles to CIBC’s customers is not included in any of these referral activities and therefore cannot be considered as part of the obligation of Aeroplan to refer or arrange for Aeroplan Members and other members of the public to make Card Applications. ... It is noteworthy that the Act does not require a fixed dollar value on other exchange devices, such as foreign currency, whose value in Canadian dollars may change from time to time. [89] I would affirm earlier decisions of the Tax Court of Canada and their supporting reasoning to the effect that reward points need not have a fixed dollar value in order to be considered a gift certificate: see Royal Bank v. ...

With reference to the fact that most of the cases considered by the Supreme Court and the Federal Court and other courts throughout Canada had to do with criminal proceedings, I can see no reason to limit the operation of the Charter to such proceedings. 3. ... Three possible approaches may be considered where evidence is obtained in circumstances denying or infringing a subject’s Charter rights: (i) that subsection 24(1) by itself permits the exclusion of such evidence, irrespective of subsection 24(2), if it is just and appropriate to do so (This is the approach rejected by Le Dain J.); (ii) that subsection 24(2) is the only authority available for the exclusion of evidence, provided that its admission would bring the administration of justice into disrepute, and irrespective of the test in subsection 24(1), whether the exclusion is appropriate and just within the meaning of that subsection; (iii) that the exclusion of evidence is one of the remedies available under subsection 24(1) if it is just and appropriate to do so but only if its admission would bring the administration of justice into disrepute within the meaning of subsection 24(2). ...

It was the intention of L, the applicants’ solicitor, to amend the application concerning the L firm documents to include any D firm documents which he considered after inspection would be within the scope of solicitor-client privilege. ... Lisus' evidence (with his affidavit not being tested by cross- examination) that he intended to amend the application concerning the Lang firm documents to include any Diamond firm documents which he considered after inspection would be within the scope of solicitor-client privilege. ...

Hutchinson J. of the Alberta Court of Queen’s Bench considered the Imperial General Properties case in Harvard International Resources Ltd. v. ... With such facts before an assessor it is not too difficult to appreciate the reason for the assessment and perhaps these facts may be considered again in another forum. ...