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.), per Sexton J.A. [11]            Further, given that the promissory note should have been considered because it was expressly referred to in the pleadings, it follows that the documents, which the Motions Judge found may affect the interpretation of the promissory note, would also have to be considered. [12]            Finally, once the Motions Judge found that documents "may affect [...] the liability of the [tax] appellant [...] ...

English. [13]            I have carefully considered the appellant’s reliance on the decision of the Federal Court in Rozen v. ... The Queen, 1998 CanLII 148 (T.C.C.), 99 DTC 168, another case relied upon by the appellant. [15]            Travel expenses incurred by a taxpayer travelling between his home and place of employment are generally considered to be personal expenses. ...

The Queen, 2012 TCC 240 Campbell J. considered that Parliament intended that the words “near equal basis” in the definition of “shared-custody parent” to mean “only a small difference between the amounts of time spent with each parent”. ... The Queen, 2013 TCC 132, Woods J. considered the meaning of the phrase “equal or near equal” in the definition of “shared-custody parent” and stated at paragraph 21: As for the general principles to be applied, in Brady Justice Campbell concluded that the term “near equal” was not restricted to only to a very slight variation from 50/50. ...

., 2003 TCC 885, is instructive as he set out the principles to be considered in decided whether to set aside a default judgment: The principles upon which a court in its discretion will act to set aside a judgment legally entered were set forth by Lamont, J.A. in Klein v. ... The e-mail also suggests hiring new counsel, advice which was not heeded by the Appellant until after the March status hearing. [9]               Having considered all of the foregoing, it is my view that the Appellant has not satisfied the requirements necessary for the Court to exercise their discretion and grant the motion requested, and as a result the motion is dismissed. ...

For using their personal vehicles the brothers were paid what were considered as vehicle allowances that were deductible under the Act. ... Also, the payment should be considered “reasonable” as they knew the specific distance of each snow run, being approximately 92 kilometres, and the total payment was based on an average of the number of snow runs driven. ...

Navas concluded that there were no errors in the Guide that could, in the context of this file, be considered an action of the CRA warranting extending the period to file a rebate application per the Taxpayer Relief Provisions. [17]   On March 8, 2018, the Applicant filed a Notice of Application seeking judicial review of the Minister’s Decision. ... She concluded that there were no errors in the Guide that could be, in the context of the Applicant’s file, considered an action of the CRA warranting an extension of time to file a rebate application. ...

  [7]   The relevant legislation provides as follows by virtue of 56.1(4) of the Income Tax Act, RSC 1985, c1 (“Act”): 56.1(4)   […]   support amount   means an amount payable or receivable as an allowance   on a periodic basis for the maintenance of the recipient   and     the recipient is the common-law partner of the payer and the   amount is receivable under an order of a competent tribunal or   under a written agreement;   60.1(3) For the purposes of this section and section 60, where a written agreement or order provides that an amount paid before that time and in the year or the preceding taxation year is to be considered to have been paid and received thereunder,   (a) the amount is deemed to have been paid thereunder; and     Definitions (4) The definitions in subsection 56.1(4) apply in this section and section 60 ...     [8]   The authorities have considered this section on many occasions. ...

  [13] In Panju's opinion, it is also against consolidating the proceedings, since it is considered that the debate between Panju and the corporations must be made before the Superior Court of Québec. It is also considered that Panju does not need to hear all the issues in the proceeding between the Minister and the corporations that do are not related to his own assessments. ...

The presumption is that the decision maker has considered all the evidence (Sidhu v Canada (Citizenship and Immigration), [2000] FCJ No 741 (Fed TD) at para 15).   ... The Applicant argues his consistent evidence was not considered, but the evidence is also that the Applicant admitted to providing a false declaration from his landlord, and admitted that he and his wife do not live at the Dearbourne address.   ...

I have not considered those issues as they are not properly before me. ... FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1903-17   STYLE OF CAUSE: MARY KWAN v AMEX BANK OF CANADA   HEARING IN WRITING BY CONSENT OF THE PARTIES, AS PER THIS COURT’S DIRECTION DATED MARCH 25, 2019, CONSIDERED AT OTTAWA ONTARIO JUDGMENT AND REASONS:   O'REILLY J. ...