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Thus, the personal right to the family patrimony cannot be considered as consideration given at the time of the transfer in 2002 ...

  [85]          Insofar as the evidence of the Appellant is concerned, there is “a lot to be reconciled and a lot to be considered on the questions of the credibility of the Appellant” ...

   [4] I have considered the reliability of this hearsay evidence and the last minute production of a trial balance which was a printout of an accounting program detailing debit and credit totals for the period ending December 31, 2006. ...

Before: The Honourable Justice Lucie Lamarre   Appearances:   Counsel for the Appellant: Irving Marks Michael Gasch     Counsel for the Respondent: Michael Ezri  ____________________________________________________________________ ORDER             The respondent’s motion for an order granting leave to amend her Reply to the Notice of Appeal is granted and the Amended Reply to the Notice of Appeal attached to the Notice of Motion is considered as being validly filed as of the date of this order.             ...

The following two paragraphs really represent one issue but it is a matter of a different provision of the Income Tax Act (" Act ") being in place in the different years, that requires the breaking down of this issue into two segments which the Respondent has identified as subparagraphs c) and d):   c)         in the further alternative and in respect of the Appellant’s August 31, 1996, October 31, 1996, October 31, 1997 and April 30, 1998 taxation years, whether the payment of guarantee fees in excess of $6,835494, $733,181, $23,572,390 and $8,112,862 respectively by the Appellant to HBAP and HHBV would have been considered reasonable in the circumstances, had the Appellant, HBAP and HHBV been dealing at arm’s length within the meaning of subsection 69(2) of the Act;   d)         in the further alternative and in respect of the Appellant’s December 31, 1998, December 31, 1999, March 31, 2000 and December 31, 2000 taxation years, whether the terms and conditions made or imposed between the Appellant and HHBV differ from those that would have been made between person dealing at arm’s length within the meaning of paragraph 247(2)(a) of the Act in a manner that these persons would have established the amounts of the Guarantee Fees to be no greater than $10,981,499, $13,580,813, $6,463,379 and $19,532,188 respectively; and   …   [6]               While the Appellant appears to agree with the framing of the last issue, it framed the only other issue (apart from penalties) as follows:   For all relevant taxation years, did the Appellant duly deduct the appropriate amount of the HBAP Guarantee Fee and/or the HHBV Guarantee Fee in computing its income in accordance with the provisions of Part I of the Act?   ...

The Appellant’s own testimony shows that he considered these to be quite different undertakings:   Q         After the Parcel 6 partnership was formed, the partnership … with you and Charlene and Marlin, what was the-- what did that partnership do with the land that's known as Parcel 6?   ...

  [74]     These two appellants will be considered together because Daniel Munshaw did not personally make any donations. ...

Where a tax number on a supplier's invoice is invalid, it cannot be considered to have been obtained for the purposes of paragraph 3(b)(ii) of the Regulations in accordance with subsection 241(1) of the Act: Alexander Nix Group Inc. v. ...

  [36]          The second question to be considered is whether Ferblanterie Alexandre and D.H.  ...

In exercising the above-noted discretionary, I have considered the following:   1.       ...