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Your Honour, what the Department considered in this was that there was an amount paid. ... However, according to the claims- the actions that were instituted, the Department considered that... according to the joint insurance policy of Voyages La Cité and Aéromar, $200,000 had been paid under that portion. ...

The Minister considered that Mr. Schmidt...knowingly, or under circumstances amounting to gross negligence in the carrying out of any duty or obligation imposed by or under the [the] Act,... made or... participated in, assented to or acquiesced in the making of, a false statement or omission in a return,... filed or made in respect of [1985] as required by or under [the] Act or a regulation... and is therefore liable to a penalty. ... McGivern, P.C.J. considered whether Mr. Schmidt committed an offence described in paragraph 239(1)(d) of the Act, that is, whether he; wilfully, in any manner, evaded or attempted to evade, compliance with this Act or payment of taxes imposed by this Act... ...

Therefore, the rules related to payments from employee benefit plans were the applicable rules to determine the amounts to be included in the appellants’ income. [16] John Baker also raised an additional argument that the distributions of shares to him should not be considered to be distributions from an employee benefit plan, on the basis that he did not receive these shares as an employee of D2L. ... Definition of “Trust” in Subsection 108(1) of the Act 108 (1) In this subdivision, 108 (1) Les définitions qui suivent s’appliquent à la présente sous-section. … […] trust  includes an inter vivos trust and a testamentary trust but in subsections 104(4), (5), (5.2), (12), (13.1), (13.2), (14) and (15) and sections 105 to 107 does not include fiducie  Sont comprises parmi les fiducies tant la fiducie non testamentaire que la fiducie testamentaire; le terme ne vise toutefois pas, aux paragraphes 104(4), (5), (5.2), (12), (13.1), (13.2), (14) et (15) ainsi qu’aux articles 105 à 107: (a) an amateur athlete trust, an employee life and health trust, an employee trust, a trust described in paragraph 149(1)(o.4) or a trust governed by a deferred profit sharing plan, an employee benefit plan, an employees profit sharing plan, a foreign retirement arrangement, a pooled registered pension plan, a registered disability savings plan, a registered education savings plan, a registered pension plan, a registered retirement income fund, a registered retirement savings plan, a registered supplementary unemployment benefit plan or a TFSA, a) une fiducie au profit d’un athlète amateur, une fiducie d’employés, une fiducie de soins de santé au bénéfice d’employés, une fiducie visée à l’alinéa 149(1) o.4) ni une fiducie régie par un compte d’épargne libre d’impôt, un fonds enregistré de revenu de retraite, un mécanisme de retraite étranger, un régime de participation des employés aux bénéfices, un régime de participation différée aux bénéfices, un régime de pension agréé, un régime de pension agréé collectif, un régime de prestations aux employés, un régime enregistré d’épargne-études, un régime enregistré d’épargne-invalidité, un régime enregistré d’épargne-retraite ou un régime enregistré de prestations supplémentaires de chômage; (a.1) a trust (other than a trust described in paragraph (a) or (d), a trust to which subsection 7(2) or (6) applies or a trust prescribed for the purpose of subsection 107(2)) all or substantially all of the property of which is held for the purpose of providing benefits to individuals each of whom is provided with benefits in respect of, or because of, an office or employment or former office or employment of any individual, a.1) la fiducie (sauf celle visée aux alinéas a) ou d), celle à laquelle les paragraphes 7(2) ou (6) s’appliquent et celle qui est visée par règlement pour l’application du paragraphe 107(2)) dont la totalité ou la presque totalité des biens sont détenus en vue d’assurer des prestations à des particuliers auxquels des prestations sont assurées dans le cadre ou au titre de la charge ou de l’emploi actuel ou ancien d’un particulier; (b) a related segregated fund trust (within the meaning assigned by section 138.1), b) une fiducie créée à l’égard du fonds réservé, au sens de l’article 138.1; (c) a trust deemed by subsection 143(1) to exist in respect of a congregation that is a constituent part of a religious organization, c) une fiducie réputée, aux termes du paragraphe 143(1), exister à l’égard d’une congrégation qui est une partie constituante d’un organisme religieux; (d) an RCA trust (within the meaning assigned by subsection 207.5(1)), d) une fiducie de convention de retraite, au sens du paragraphe 207.5(1); (e) a trust each of the beneficiaries under which was at all times after it was created a trust referred to in paragraph (a), (b) or (d) or a person who is a beneficiary of the trust only because of being a beneficiary under a trust referred to in any of those paragraphs, or e) une fiducie dont chacun des bénéficiaires est, depuis l’établissement de la fiducie, soit une fiducie visée aux alinéas a), b) ou d), soit une personne qui est bénéficiaire de la fiducie du seul fait qu’elle est bénéficiaire d’une fiducie visée à l’un de ces alinéas; (e.1) a cemetery care trust or a trust governed by an eligible funeral arrangement, e.1) une fiducie pour l’entretien d’un cimetière ou une fiducie régie par un arrangement de services funéraires; and, in applying subsections 104(4), (5), (5.2), (12), (14) and (15) at any time, does not include Par ailleurs, n’est pas considérée comme une fiducie pour l’application, à un moment quelconque, des paragraphes 104(4), (5), (5.2), (12), (14) et (15): (f) a trust that, at that time, is a unit trust, or f) la fiducie qui est une fiducie d’investissement à participation unitaire à ce moment; (g) a trust all interests in which, at that time, have vested indefeasibly, other than g) la fiducie dont l’ensemble des participations, à ce moment, ont été dévolues irrévocablement, à l’exception des fiducies suivantes: (i) an alter ego trust, a joint spousal or common-law partner trust, a post-1971 spousal or common-law partner trust or a trust to which paragraph 104(4)(a.4) applies, (i) les fiducies au profit de l’époux ou du conjoint de fait postérieures à 1971, les fiducies en faveur de soi-même, les fiducies mixtes au profit de l’époux ou du conjoint de fait ou les fiducies auxquelles l’alinéa 104(4) a.4) s’applique, (ii) [Repealed, 2013, c. 34, s. 236] (ii) [Abrogé, 2013, ch. 34, art. 236] (iii) a trust that has, in its return of income under this Part for its first taxation year that ends after 1992, elected that this paragraph not apply, (iii) la fiducie qui a choisi, dans sa déclaration de revenu en vertu de la présente partie pour sa première année d’imposition se terminant après 1992, de se soustraire à l’application du présent alinéa, (iv) a trust that is at that time resident in Canada where the total fair market value at that time of all interests in the trust held at that time by beneficiaries under the trust who at that time are non-resident is more than 20% of the total fair market value at that time of all interests in the trust held at that time by beneficiaries under the trust, (iv) la fiducie qui réside au Canada à ce moment, dans le cas où la juste valeur marchande globale, à ce moment, de l’ensemble des participations dans la fiducie alors détenues par ceux de ses bénéficiaires qui ne résident pas au Canada à ce moment représente plus de 20 % de la juste valeur marchande globale, à ce moment, de l’ensemble des participations dans la fiducie alors détenues par ses bénéficiaires, (v) a trust under the terms of which, at that time, all or part of a person’s interest in the trust is to be terminated with reference to a period of time (including a period of time determined with reference to the person’s death), otherwise than as a consequence of terms of the trust under which an interest in the trust is to be terminated as a consequence of a distribution to the person (or the person’s estate) of property of the trust if the fair market value of the property to be distributed is required to be commensurate with the fair market value of that interest immediately before the distribution, or (v) la fiducie dont les modalités prévoient, à ce moment, que la totalité ou une partie de la participation d’une personne dans la fiducie doit prendre fin par rapport à une période (y compris celle déterminée par rapport au décès de la personne), autrement que par l’effet des modalités de la fiducie selon lesquelles une participation dans la fiducie doit prendre fin par suite de la distribution à la personne (ou à sa succession) d’un bien de la fiducie, si la juste valeur marchande du bien à distribuer doit être proportionnelle à celle de cette participation immédiatement avant la distribution, (vi) a trust that, before that time and after December 17, 1999, has made a distribution to a beneficiary in respect of the beneficiary’s capital interest in the trust, if the distribution can reasonably be considered to have been financed by a liability of the trust and one of the purposes of incurring the liability was to avoid taxes otherwise payable under this Part as a consequence of the death of any individual. ...

But if the tribunal, after hearing and weighing the evidence, comes to a determinate conclusion, the onus has nothing to do with it, and need not be further considered. [76] The substantive law determines which, if any, of the two burdens is assigned to a party. ... Such novel techniques have been considered by the Court. In 9134-2485 Québec [58], the Minister reassessed for GST purposes the Appellant, a restaurant, on the basis of missing transactions in its records. ...

[28] The comments in paragraph 10 of Larouche above must be considered in light of the issue as stated by this Court and the arguments that were submitted by the appellants, which are set out in paragraphs 4 – 7: [4] The company 9039-0618 Québec Inc. ... However, the appellants submit that the payment of a dividend should not be considered to be a transfer without consideration as described in section 160. ...

Moreover, in considering whether to issue an order under section 40, the Court may consider and give much weight to a finding of vexatiousness made by other courts pursuant to a similarly worded provision (Simon FCA at paras 20, 25; Olumide FCA at para 37). [28] In the end, each case is considered on its own merits, and it is the overall analysis that matters. ... Simon was simply unable to convince the courts that he had a valid cause of action to be considered on the merits. ...

.), has been referred to as authority for the proposition that there must be a certain degree of system and continuity about loan transactions before such transactions can be considered to be the carrying on of a moneylending business. ... Though the term is often considered synonymous with partnership, a joint venture may connote an enterprise of a more limited scope and duration, though there is the same sort of mutual liability. ...

The Queen, 2022 TCC 43, at para. 19). [49] All relevant circumstances should be considered and weighed in a decision to award costs. ... The tax advantage which is received from gifts is not normally considered a “benefit” within this definition, for to do so would render the charitable donations deductions unavailable to many donors. [17] The three requisite elements of a gift thus are that: 1. there must be a voluntary transfer of property; 2. the property transferred must be owned by the donor; and 3. there must be no benefit or consideration to the donor, which element has, in later jurisprudence, been taken to mean that the donor must have had ‘donative intent’. ...

After an exchange of correspondence between counsel, particularly a letter dated December 29, 1972 from Mr Mockler, counsel for the defendant, to Mr Ainslie, counsel for the plaintiff, as to the objections to the statement of claim to be raised by Mr Mockler dated January 8, 1973 wherein the material to be placed before the Court was outlined, it was agreed that counsel for the plaintiff would consent to a conditional appearance and that the motion would be considered as an application to strike out the statement of claim in its entirety to be argued on its merits but limited to the objections to the statement of claim as outlined in items 1 to 5 in Mr Mockler’s letter dated December 29, 1972. ... Pigot’s Case was considered in Aldous v Cornwell, LR 3 QB 573 at 579. ...

Yield value We do not think that this factor should be considered because, after Mr. ... Positive goodwill cannot be considered in evaluating the shares. Sales of shares On December 30, 1964, two separate sales of company shares were transacted. ...