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In that sense, “deliberate” certainly includes any conduct which is fully considered, not impulsive or accidental. In this respect, the “wilful blindness” of the alleged contemnor may also be considered (CPCC at para 63). [31]   I agree with Mr. ... The HSBC in Hong Kong is not exactly the type of foreign entity that was considered in the case law submitted by Mr. ...

The Minister considered that either failure would be sufficient grounds in itself to issue the Revocation Proposal. [29]   These two grounds will be considered separately below. ... This obligation is satisfied when the decision-maker considered the submissions that the Foundation presented. In this regard, “a decision maker is assumed to have weighed and considered all the evidence presented to it unless the contrary is shown” (Boulos v. ...

The PASF and the viva voce and documentary evidence in the record, considered together, confirm that the Avoidance Transactions were specifically designed to achieve this result. [3] [24]   Generally, my overall impression of the Tax Advisor’s testimony is that it was centred on establishing (to no avail) that there were primarily non-tax reasons for the transaction steps. ... At this point, it is somewhat trite to observe that technical compliance with the provisions of the Act is a given before the GAAR is considered to come into play. [5] [31]   The Respondent does not dispute the Appellant’s assertion that the CDA Mechanism allows private corporations to benefit from timing strategies. ... Equally, the Offsetting Capital Loss here is slightly different from the manufactured capital loss considered in that case. [85]   The above said, Triad Gestco is relevant because it underscores the principle that Avoidance Transactions may be found to be abusive when the overall result of the avoidance transactions conflicts with the underlying purpose of the rules in the Act that deal with the realization of capital gains and losses. ...

Decision under review [8]   The Decision is dated August 28, 2018. [9]   The RPD first considered the application of paragraph 108(1)(a) of the IRPA. ... The Respondent states that the RPD considered the Applicant’s testimony that she had already decided to stop practising Falun Gong prior to approaching the Chinese consulate, contrary to her submission that the panel ignored this evidence. ... The RPD considered the evidence before it and reasonably concluded that it was more appropriate to determine the Minister’s cessation application on the basis of paragraph 108(1)(a), and not 108(1)(e), of the IRPA. ...

In the course of subsequent efforts by the creditor to assert a security interest in Québec, the Québec Cour Supérieure [QCCS] considered, at paragraphs 27 to 30, the effect of the trustee’s previous disallowance of the creditor’s claim. ... Ricci also sets out a number of guidelines to be considered in assessing whether a stay should be granted, as derived from other authorities of this Court. [49]   I have considered this test and these guidelines, as well as the submissions advanced by Stryder King at the hearing in relation to certain of the guidelines, and I am satisfied that the test is met in the present case. ... While its claim has not been considered by a court, this is only because it did not avail itself of this recourse. [50]   My conclusion is that it is in the interests of justice that the Court issue the stay requested by the Trustee. ...

A.D.), leave to appeal to the S.C.C. refused, 19636 (February 28, 1986), approving the former, support this proposition. [31]   Further, the appellants argue that this Court has considered gifts in the context of complex commercial transactions, including those securing tax benefits by design. ... Canada, 2013 FCA 283, [2014] 2 C.T.C. 1, leave to appeal to S.C.C. refused, 35756 (May 15, 2014) where this Court dismissed the taxpayer’s appeal largely on the basis that the facts were substantially similar to those considered in Maréchaux  FCA and should be resolved the same way (Appellants’ Memorandum of Fact and Law, at para. 59). ... It is in that context that their donative intent must be assessed. [50]   In this respect, the Tax Court judge was also bound to hold that “no part of [the interconnected transaction] can be considered a gift that the appellant[s] gave in the expectation of no return” (Reasons, at para. 100), as had been held in Maréchaux TCC (at para. 49) and confirmed by Maréchaux FCA (at para. 12) (see also French, at para. 38). [51]   It follows that there was no gift whether the matter is considered from a common law or a civil law perspective. ...

Patrascu considered the corrections made by the bank, corrections attributable to GST/QST and other adjustments. ... He considered Mr. Rousseau to be like a member of his family. He even let Mr.  ... Patrascu, in her report and working papers, already considered those invoices and disallowed them for the reasons she already explained. [9] [37]   On cross‑examination, Mr.  ...

Consequently, the criteria or factors enunciated in Cooper, Roby and Kara are more pertinent than those considered in Molodowich. ... Sookochoff was familiar with, and used, the Molodowich factors as a guide while giving her evidence. (2) Meaning of “ Breakdown of Their Marriage” [25]   I have reviewed five cases that have considered the issue of whether a married couple were living separate and apart because of a breakdown of their marriage. [13] None of those cases provided a definition of the term “breakdown of their marriage,” nor did any of the cases enumerate the criteria or factors to be considered in determining whether there had been a marital breakdown. ... Gauthier used to stay in touch with one another during the Time Apart. d) Domestic services: This factor is best considered by reference to the following statement by Ms. ...

To supplement his representations, I have considered the reasons of the other judges of the TCC who adopted the same conclusion in other decisions, including those expressed in Sutlej Foods Inc. v. ... Typically, many factors are considered before leave is granted to a particular physical individual to represent a corporation. ... The factors I just mentioned are not directed to the question of whether or not the individual can be considered to “personify” the corporation. [17]   In TPG Technology Consulting Ltd. v. ...

This particular point will be considered in relation to the three issues identified by Mr. ... Deyab, in relation to the reassessments of the statute-barred years, arises from the sequence in which the Tax Court Judge considered the issues that were before him. ... He argued that this was evidence that was not considered by the Tax Court Judge. ...