Search - considered

In these circumstances the interest income must be considered to be income from property. [3]      The appellant argued that the test as to whether interest income is or is not from property should be based on whether the fund which generates the interest is set aside as a dedicated fund for the legitimate purposes of the club. ...

The judge considered that all such fees were incurred for the purpose of keeping the service station in operation. ...

Although he was not dealing in what is normally considered to be a subject of commerce such as commodities, the transaction from its very inception was purely speculative in character and was, in our opinion, as a matter of law, a venture in the nature of trade. ...

We respectfully agree with the Motions Judge that the “key factor” to be considered here is whether the appellant has an arguable case to present to a reviewing judge. ...

It knew or ought to have known that the information which it provided to the Department officials would be considered in dealing with the application to have its charitable status reinstated. ...

It considered that and simply ordered dismissal "with costs" without any exceptional terms. ...

At the hearing of this appeal, both parties agreed that in the Court below, it was taken for granted that there was a source of income and all expenses had been incurred to earn business income. [5]                Under section 67, the Judge, without saying why, considered globally whether the expenses were reasonable and accepted that, as set out in the Minister’s assessment, some of the expenses should be allowed to the extent they matched the appellant’s commission income. ...

In addition, she worked full days every other Sunday, more or less, throughout that year. [3]              Her original claim included significantly more amounts as she reduced her claim before coming to Court seeking the tuition tax credit. [4]              In determining whether her attendance should be considered full-time or part-time, she sought to include travel time to her Buffalo days, which I do not think is appropriate to consider as part of attendance, whether full-time or part-time. [5]              She indicated that her best estimate was that she spent two or three hours in total at her courses and course work and studies and readings, five work days a week. ...

When apprised of this testimony, Pratt indicated that this was a taxable supply (apparently not disputed by the Appellant) and that had she been aware of that fact at the time of the reassessment, she would not have reversed that portion of the GST remitted which she believed reflected employment income. [5]      At the conclusion of the evidence and after due consideration, MacMillan considered the Appellant's position with respect to its appeal and informed the Court that given the circumstances: "I think you should throw it out, Your Honour". [6]      Accordingly, the appeal is dismissed. ...

Nonetheless, the Appellant did not report either sum in his 1995 income tax return, nor did he file an amended 1995 return, although at all times he considered them wages and actively continued to take that position throughout 1996. [5]      It remains his position but he believes that his employer should have paid the withholdings that represent the difference between $4,000.00 per month and approximately $3,000.00 per month. [6]      Thus, on the evidence, the Appellant deliberately and knowingly failed to report the income in question contrary to section 150 of the Income Tax Act. [7]      Therefore he is liable for the penalties assessed under section 163(2) of the Income Tax Act. [8]      The appeal is dismissed. ...