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The evidence is clear that they knew that they had large holdings of fir timber, and while they considered disposing of same in 1911, the fact is that they did not do so, and could not profitably deal in lumber of any description on their holdings on Vancouver Island until 1937, in which year, and again in 1938 and in 1943, the appellant company made substantial sales of lumber on a stumpage basis. ... It is apparent that the evidence adduced in that case was not considered sufficient, but, in my opinion, much the same, if not exactly the same situation prevails in the instant case. ...

He did not respond to these requests. [30] The Decision also shows that the CRA considered all the relevant circumstances before determining that Ms. ... The report demonstrates that the officer considered the documents provided by Ms. ...

(Connor Homes) v MNR, the subjective intent of each party to the relationship is the first factor to be determined. [1] After that has been done, the objective factors are considered. ... In his recent decision in 0808498 BC Ltd. v MNR, Justice Sommerfeldt offered a useful summary of the factors to be considered in making this determination: a) Does the hirer control the worker’s activities? ...

While this does not eliminate the possibility that the Respondents may choose to appeal the re-determined compliance orders, such a possibility is entirely speculative at this juncture. [18] With respect to the Respondents’ mootness argument, I have considered their reliance on Bevins. ... While the circumstances before the FCA when addressing the Respondents’ previous stay motions are not a perfect parallel to the present circumstances, I agree with the Minister’s position that those decisions support a conclusion that the Court should not stay its proceedings that have not yet advanced to a conclusion. [24] Finally, I have considered the Respondents’ contention that Ghermezian FCA supports their position that a further delay resulting from a stay would not materially prejudice the Minister. ...

(“Canadian Roofing”). [15] The release letter is considered, deliberate and fulsome. ... [27] The CRA may well have considered the lock out and resulting lengthy litigation to be relevant circumstances, and reasonably prudent steps (or impeding such reasonable steps) to prevent and remediate the accrued remittance arrears of 556 Ltd. and Canadian Roofing. ...

However, as the Respondent also notes, although the list of exceptions is not closed, there are commonly considered exceptions to this rule, which include evidence necessary to bring to the attention of the Court procedural defects, that cannot be found in the evidentiary record of the administrative decision-maker, to enable the Court to fulfil its role of reviewing the decision for procedural fairness (see Yan at para 55). [18] As I will canvas shortly, the Applicant’s arguments challenging the Decisions relate principally to procedural fairness, in that he asserts that CRA did not inform him of the case he had to meet. ... Moreover, the Second Review Reports reflect that the Officer considered not only the manner in which the Applicant had claimed that income but also the Applicant having provided limited services in connection with the rental of the boat. ...

A simple letter can be considered to be a Notice of Objection as there are no strict requirements to use the prescribed form. [5] Furthermore, the Applicant argues that the taxpayer does not need to be as precise in his Notice of Objection as he would be in his Notice of Appeal. [18] In support of this position, the Applicant submits that neither an “Objection” nor a “Notice of Objection” is defined in the Act. ... Please see attachment. [14] [35] While I do think it is appropriate in these circumstances to consider this issue generously in favour of the taxpayer, the January 21, 2021 correspondence simply cannot reasonably be considered as an application to the Minister for an extension of time for purposes of s.166.1 of the Act. [36] This because, first, an application to extend time has to be sent to the Chief of Appeals, who is in the Appeals Division. ...

The Court recently reviewed the leading authorities on this point in Adams v The King, 2023 TCC 86, at paragraphs 20 to 25 (footnotes omitted): [20] In  Waldron v The Queen, this Court considered the two-year deadline in the  Excise Tax Act  for filing a new housing rebate application where an officer of Revenue Canada (predecessor of the CRA) had made a representation about the filing deadline that was not entirely accurate. ... (Emphasis added) … [7] The issue of estoppel has been considered in a number of cases and the principle which generally can be taken therefrom is that no representation involving an interpretation of law by a servant or officer of the Crown can bind it. ...

The Agent also considered Ms. Polonyova’s submissions in support of her CRB application and spoke with her by telephone on each of March 29, 2023 and April 4, 2023. [11] The Agent prepared a second review report (the Report) that sets out the information consulted, her notes from the two telephone calls and her analysis of Ms. ... As a result, any issue regarding the CWLB is not before me and has not been considered. [18] Second, and in the same vein, the Respondent objects to certain portions of the affidavit and additional evidence filed by Ms. ...

Morin should be considered null and void. [20] I note that Mr. Haque also contends that the Attorney General was late in serving and filing the respondent’s record in the application. ... “Nicholas McHaffie” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1378-22   STYLE OF CAUSE: RAZIBUL HAQUE v CANADA REVENUE AGENCY ET AL MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES ORDER AND REASONS: MCHAFFIE J.   ...