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Lubetsky Mouna Aber   Counsel for the Respondent: Louis L'Heureux     ORDER           Whereas an order was issued on November 21, 2014 in this matter allowing the appellant's motion pursuant to Rules 53(1)(a), (b) and (c) of the Tax Court of Canada Rules (General Procedure), to strike paragraph 76 of the respondent's reply to the notice of appeal;             And whereas counsel for the appellant requested that costs on a solicitor‑and‑client basis be awarded to the appellant in the matter;             And whereas counsel for the parties have made submissions with respect to the appellant's counsel's request for costs on a solicitor‑and‑client basis;             And having considered the parties' submissions;             It is ordered that the appellant be awarded costs on a solicitor‑and‑client basis for one counsel and party and party costs for any other counsel who would normally be entitled to costs. ... Young [2] that solicitor and client costs: … are generally awarded only where there has been reprehensible, scandalous or outrageous conduct on the part of one of the parties. … [14]         The Court added: … An unsuccessful attempt to prove fraud or dishonesty on a balance of probabilities does not lead inexorably to the conclusion that the unsuccessful party should be held liable for solicitor‑client costs, since not all such attempts will be correctly considered to amount to "reprehensible, scandalous or outrageous conduct". ...

“adjusted cost basis” to a policyholder as at a particular time of the policyholder’s interest in a life insurance policy means the amount determined by the formula (A + B + C + D + E + F + G + G.1)- (H + I + J + K + L) where A is the total of all amounts each of which is the cost of an interest in the policy acquired by the policyholder before that time but not including an amount referred to in the description of B or E,... [5] The notice of confirmation by the Minister of National Revenue (“the Minister”) confirms the appellant’s assessment for the following reason: [TRANSLATION] The notice of objection you filed in respect of the income tax assessment made for the 1995 taxation year was carefully considered in accordance with subsection 165(3) of the Income Tax Act. ... The T5 slip was filed at the hearing as Exhibit A-4. [7] In making the assessment, the Minister considered the facts described in paragraph 9 of the Reply to the Notice of Appeal to be true. ...

They must be considered in the light of the basic premises that everyone must have a fiscal residence somewhere and that it is quite possible for an individual to be simultaneously resident in more than one place for tax purposes ...   [14]         The Appellant made the comment that it would be unfair to request repayment of these Benefits if they are considered by the Minister to have been paid to her in error. ...

      [8]                For the reasons that follow, I have decided that Hofmann Plastics did not discharge its duty to establish on a balance of probabilities that the opportunity to save time and money and arrive at a just determination of the proceeding on its merits is such that it warrants a derogation from the general principle to the effect that all issues raised in a proceeding should be considered together ... I therefore understand that that they would never be considered by the court as admissible deductions in accounting for profits.   13.               ...

ANALYSIS [23]      In its letter of September 18, 1997, the applicant asked Revenue "for advance rulings" for each of the four products that were enclosed in prototype form. [24]      In its letter of reply dated October 7, 1997, Revenue, after stating that it had examined the samples and considered the definitions of the Excise Act, concluded as follows:      Therefore, it clearly appears that for purposes of the Excise Act, Products A and B meet the definition of a "tobacco stick" while Products C and D are "cigarettes". ... He added that Revenue would closely monitor the manner in which tobacco sticks are consumed and if it becomes evident that persons are effectively smoking these sticks without affixing the filter cover, the Department would then be justified in reversing the ruling and requiring that these products be taxed at the same rate as fully manufactured cigarettes. [26]      Clearly, both the applicant and Revenue considered the matter to be an advance ruling based on a prototype submitted by the applicant. ...

The Agency carefully considered all of the facts before the decision maker, and the guidelines formulated to assist in the exercise of the Minister's discretion under subsection 152(4.2) of the Act were considered before discretion was exercised to decline the relief sought by the Applicant. ...

The applicant agreed to a reassessment of its taxes which would allow it to offset the amount, now considered income, against losses sustained in the June 30 th, 1995 and June 30 th, 1996 year ends.         ... Allard dismissed the applicant's request with the following explanation: I have considered the Agency's position with respect to the fairness provisions and made a thorough and impartial review of the facts and representations that you have submitted to support your request. ...

Une personne morale, une société de personnes ou une association sans personnalité morale se fait représenter par un a vocat dans toute instance, à moins que la Cour, à cause de circonstances particulières, ne l'autorise à se faire représenter par un de ses dirigeants, associés ou membres, selon le cas. [3]         The parties agree that the factors to be considered by the Court in a Rule 120 motion are those set out in Kobetek Systems Ltd. v. ... Disposition [17]       Having considered each of the relevant factors in light of the evidence before me on this motion, I conclude that Mr. ...

Buteau dated January 26, 2005, it is removed from the file and was not considered in the context of this decision, as it contravenes subsection 84(2) of the Rules.                      ...

Thereafter, a review committee considered the matter and recommended that the request for waiver of the filing deadlines be denied. ... There is no question of his making any sort of a representation which could possibly be considered as granting an extension of the delays. ...