Search - considered

As a solicitor or former solicitor, the appellant should be aware of the fact that he had the onus of pursuing the litigation. 3        All of these factors were properly considered by the Tax Court Judge in arriving at his decision not to interfere with the earlier decision of the Court. ...

The judge of the Tax Court of Canada dismissed the appeal on the ground that the decisions of this Court did not permit him to intervene; he added that he regretted having to make this decision because he considered the Minister's decision to be "totally insupportable" and incomprehensible. ...

At the stage of analysing the legality of the Minister"s decision, the duty to provide reasons requires the judge to determine whether or not the essential facts on which the Minister relied in exercising his discretion had been refuted, on the balance of probabilities, and whether the Minister failed to take into account relevant facts supported by the evidence. [4]      Unfortunately, the Deputy Judge simply listed the facts considered by the Minister in the instant case, without determining whether or not they had been validly refuted and without at the very least analyzing the evidence relating to the facts challenged by the claimant, with the result that it is impossible to know why he dismissed her appeal. [5]      Considering the duty imposed on the judge to give reasons and the cases decided by this Court holding that reasons similar to those given by the Deputy Judge are not adequate and sufficient to meet the requirements of the Act, 1 the application for judicial review will be allowed, the decision will be set aside and the matter referred back to the Tax Court of Canada to be retried by a different judge.      ...

We can readily understand that the judge considered this indirect request for postponement, presented to him by proxy and to the surprise of everyone including the solicitor of record, to be inadequately motivated, and we do not think that in the circumstances the conditions exist that would allow us to intervene. 1      The application for judicial review will therefore be dismissed.                                                               ...

"start-up costs... cannot be considered as the basis for an alternative ground of decision. ...

The applicant points out that the Tax Court Judge considered the decision in Hoefele in his reasons and although he found it inapplicable, the applicant thinks the decision could have influenced the ultimate result. ...

Having considered the written and oral submissions of Mr. Cavanagh, we have concluded that this appeal must be dismissed. [2]                Mr. ...

Having reviewed the record and considered the written and oral submissions of Mr. ...

She acknowledged that the appellant considered Mr. Devos to be an independent contractor. ...

  [10]            Having considered the evidence, we are unable to conclude that the Tax Court Judge committed any of the alleged errors ...