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H.M. this Court considered earlier jurisprudence and confirmed the basic principle that it is the duty of the Minister to assess, and if necessary reassess, taxpayers' returns so as to apply correctly the law to the facts. ...

Justice Martineau, denied the application for leave to seek judicial review of this RAD decision on May 4, 2016. [15]            Despite the fact that the applicant alleges he shared his political views on his Facebook page, and that he asserts that his two letters of support from members of his father's side of the family demonstrate the threat of harm, this was not considered valid by the removal officer. ...

He must now bear the consequences of his choice. [4]                              All the fees requested, except for item 5, are awarded as requested as they are considered reasonable, in an amount of $1,540. ...

This application of Rule 449(1) results from an interpretation of the provision corresponding to the interpretation of another essentially similar provision, namely the old Rule 2300(1), considered by the Federal Court of Appeal in Champlain Company Limited v. ...

We need not decide the issue of whether a document, referred to in a document included in a list of documents for discovery, must itself be considered referred to in that list. ...

BESSELT                                   Respondent CONSIDERED AT TORONTO, ONTARIO PURSUANT TO RULE 369 REASONS FOR ORDER AN ORDER BY:                      GILES A.S.P. ...

These documents when considered together create confusion. Collectively, they raise our concern as to the procedural fairness of the July 17, 1996 hearing and the nature of the Appellant"s consent, if indeed consent was given. ...

Furthermore, the deputy judge held, the Minister had considered all of the relevant circumstances, as he was required to do under the case law of our Court. 2 [4]      Consequently, there is no reason to intervene. [5]      The two applications for judicial review will therefore be dismissed, with costs in only one of the two proceedings.      ...

R. [1996] 1 C.T.C. 205, where the personal benefit and recreational aspect of the activity were important factors to be taken into account and which were, in fact, considered. [2]      After a painstaking analysis of the evidence in terms of these factors, he arrived at a negative conclusion. ...

          [3]      Although the Tax Court Judge considered that the applicant was entitled to a start-up period to establish the intended business, he was equally of the view such a period "cannot last forever". ...