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FCTD

Neyedly v. Canada (Attorney General), 2020 FC 678

Based on my finding on the first issue, this aspect of the Applicant’s claim must still be considered. ... The Applicant argues that these are extraordinary circumstances that were not considered by the CRA in its decision. ... This is consistent with the IC07 Guideline, which provides at paragraphs 35-36, that taxpayers are “generally considered responsible for errors made or delays caused by third parties acting for the taxpayers for income tax matters.” ...
TCC

Supavititpatana v. The Queen, 2020 TCC 46 (Informal Procedure)

(a) Fraud [15]   In Nicholls v R, [12] Justice Woods considered what is necessary to establish fraud for purposes of Rule 172(2)(a). ... The cases which have considered Rule 59.06 have adopted the definition of fraud set out by the House of Lords in  Derry v. ... Without suggesting that a six-month period is too long, each case must be considered in light of its facts. ...
TCC

Insurance Institute of Ontario v. M.N.R., 2020 TCC 69

b) Do the factors that are to be considered in applying that test include what is known as the “integration test”? ... In doing so, Justice Woods considered whether the worker had a chance of profit. ... Barlow was to act at all times in a professional manner, I would not have considered this to be of any significance. ...
TCC

Northbridge Commercial Insurance Corporation v. The Queen, 2020 TCC 132, rev'd 2023 FCA 211

However, I would not have considered the fact that the Appellant is a Canadian insurer to be relevant. [78]   There was little evidence on the following points but, had such evidence been provided, I would have considered it relevant: the jurisdiction in which the owners of the fleets were based; the location where regular maintenance on the vehicles was conducted; the jurisdiction in which the drivers were licensed; and the location where the vehicles were kept when not in use. [79]   I may also have considered the reason why the vehicles left Canada. ... While that registration is by no means determinative of the question of whether the risk is ordinarily situated outside Canada, it is a factor that I would have considered. [81]   There was extensive evidence regarding how the Appellant priced its insurance policies. ... To my knowledge, that section has not previously been considered by this Court. ...
FCTD

Brent Carlson Family Trust v. Canada (National Revenue), 2021 FC 506

EY asked that the request be considered by a different TSO and treated as a fresh request for an impartial review. ... However, there is no indication in the Decisions the Minister considered such an argument. ... The Trusts are not seeking a tax advantage they had not considered at the time. ...
TCC

Canderel Limited v. Her Majesty the Queen, [1994] 1 CTC 2336, 94 DTC 1133

Goodman could not reasonably and properly be considered as revenues and therefore could not be the subject of "matching". ... He also considered if, in computing the appellant's income, whether expensing the entire amounts to the year of payment or whether over the terms of the leases was preferable. The third issue considered was whether TIPs can be considered to be period costs or "running expenses". ...
TCC

600166 Ontario Ltd., 567351 Ontario Ltd., Beverley Cameron, Joan Yvonne Johnston, Glen Johnston, F. Scott Cameron and Rod E. Johnston v. Minister of National Revenue, [1993] 2 CTC 2151, 93 DTC 910

The proposition that financial difficulties of the taxpayer which forces a sale is a factor to be considered. ... An unsolicited attractive offer is a factor to be considered: S. & S. ... Involvement in real estate through career should be considered: Davidson v. ...
TCC

Les Immeubles M.H.T. Ltée v. M.N.R., [1992] 2 CTC 2326, [1992] 2 CTC 2705

The respondent considered the profit to be an income from business while the appellant argued that it was a capital gain. ... De Champlain stated that he considered the “case” somewhat difficult. ... A first proposal to M.H.T., which was considered unacceptable, may have been made by Mr. ...
BCSC decision

Robert G. Heath Et Al. v. Her Majesty the Queen, [1990] 2 CTC 28

Justice Sullivan considered paragraph 126A(1)(e) of the Income Tax Act. ... This amended definition was considered by Mr. Justice Milvain in Re Helman, referred to by Mr. ... Justice Southey considered the words “accounting record of a lawyer", found in the section. ...
TCC

Larry L. Vincent v. Minister of National Revenue, [1988] 2 CTC 2075, 88 DTC 1422

The alternative of the employees taking the actual number of lieu days missed was never considered, and under the circumstances, it should not be considered by this Board as a comparable substitute. ... The arbitrator noted that the alternative of giving Vincent a day off for each rest day missed was neither advanced nor considered. ... Whether this administrative stance is legally correct is not a matter which need be considered at this time. ...

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