Search - considered

And the salient material evidentiary matters that should be considered in cases of this type have been considered and the applicable legal principles have been applied. ...

The relevant section of the Act to be considered is subsection 74(5) which reads as follows: (5) Where a husband and wife were partners in a business, the income of one spouse from the business for a taxation year may, in the discretion of the Minister, be deemed to belong to the other spouse. ... I have considered the following cases cited by counsel for the appellant: Sv S (1952), 5 WWR 523; Nemeth v Nemeth (1967), 64 DLR (2d) 377; Warm v Warm (1969), 70 WWR 207. ...

If anything, the $7,416 average might be considered high in his opinion since the method and statistics he used had been as favourable as possible to the appellant. ... There was every indication by the industry forecasts that the company could easily expect to return from the 1970 and 1971 lowered levels of profits to those he considered standard and applicable shown in the results of 1968 and 1969. ...

In applying the principles enunciated by Mr Justice Rand in the Thompson case (supra) to the facts of the present appeal, which are admittedly unusual, I must come to the conclusion that, for tax purposes, the appellants must be considered as residents of Canada. ... Their daily presence and regular attendance at their place of work in Canada cannot, in my opinion, be considered simply as visits. ...

There was no dispute with respect to the income and tax assessed for the other years as the opening inventory and accounts receivable as well as accounts payable were considered. ... It too must be considered as an asset. In the result, judgment will go allowing the appeal for 1973 and remitting the assessment to the respondent for reassessment to include as opening assets, accounts receivable of $2,000 and inventory of $26,000 on his reassessment on a net worth basis. ...

The lump sum of $8,000 was paid in the 1976 taxation year “on account of amounts payable periodically that were due after the date of the order (February 3, 1975) and had fallen into arrears ($4,000 for 1975 and $4,000 for 1976)”; it should therefore be considered a periodic payment; 8.6. “The specific wording in the order” cited in paragraph 6.3 above shows that these payments can properly be considered ‘periodic’ under paragraph 60(b) of the Income Tax Act since: 8.6.1. the total sum of $8,000 is subject to regular payments of $4,000 per year and, according to the judgment mentioned above, “is an allowance for the purpose of the support and maintenance” of the former spouse of the appellant; 8.6.2 “each regular payment is consistent with that purpose” and 8.6.3. ...

This argument was recently considered and rejected by the Federal Court of Appeal in Bolton v. ... Ginsberg) [2] where it had considered a similar argument in the context of subsection 152(1), which requires the Minister to examine a taxpayer’s income tax return “... with all due dispatch...”, and concluded that delay in doing so by the Minister could not lead to the result that he lost the jurisdiction to assess, with the further result that the taxpayer would enjoy a holiday from taxation for the year in question. ...

Taylor- as he then was- of the Tax Review Board considered the case of a taxpayer who had not reported certain income and, as a result, was facing penalties imposed by the Minister. ... Such professional help may be one point to be considered along with other factors such as the taxpayer’s own conduct, competence and contact in the preparation of the return; the complexity of the return; the practicality of any review; and the extent of such review before filing. ...

Section 118.4: Nature of Impairment (1) For the purposes of subsection 6(16), sections 118.2 and 118.3 and this subsection, (a) an impairment is prolonged where it has lasted, or can reasonably be expected to last, for a continuous period of at least 12 months; (b) an individual’s ability to perform a basic activity of daily living is markedly restricted only where all or substantially all of the time, even with therapy and the use of appropriate devices and medication, the individual is blind or is unable (or requires an inordinate amount of time) to perform a basic activity of daily living; (c) a basic activity of daily living in relation to an individual means (i) perceiving, thinking and remembering, (ii) feeding and dressing oneself, (iii) speaking so as to be understood, in a quiet setting, by another person familiarwith the individual, (iv) hearing so as to understand, in a quiet setting, another person familiar with theindividual, (v) eliminating (bowel or bladder functions),or (vi) walking; and (d) for greater certainty, no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ... Paragraph 118.4(l)(d) of the Act states that working, housekeeping or social or recreational activities shall be considered as a basic activity of daily living. ...

., followed the correct procedures, considered all the relevant facts and law, etc. ... Deakin fully considered Mr. Curzon’s submissions and arrived at a decision supported by the evidence; that Mr. ...