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These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. ...

If judgment has not yet been rendered and the new point is considered important enough to raise despite the fact that the oral hearing has been concluded, the correct procedure is to consult with counsel for the other party or parties to see if agreement can be reached on whether the new point should be raised, and on a method of raising it that permits a formal response from the other party or parties if they consider a response is necessary. ...

Canada (Minister of Finance), Le Dain J. considered whether the principles of public interest standing that applied to litigants who seek to challenge legislation on constitutional grounds ought to be extended to a "non-constitutional challenge [...] for a declaration to the statutory authority for public expenditure or other administrative action. ...

He then stated the following (para. 79):   It is not any kind of activity or undertaking that may be considered a business; there must be some commercial quality to the activity or undertaking for it to qualify as a business. ...

In support of its argument, the respondent takes refuge in the concepts of resiliation and reimbursement which, it says, establish that this is a continuous service in that the service ceases to be provided if payment is not made. [23]      To my mind, the argument that the respondent is making here is merely a variant of the earlier one, except that it adds that the amounts are not receivables because they are not overdue. [24]      I have already considered the question of the term or due date of the payments and concluded that the provisions establishing when the debt is due do not affect the existence of the debt and the right of the creditor to payment of the debt. ...

The point which the applicant sought to make in his appeal was that he ought not to be considered as providing an exempt supply, and should therefore be able to claim his input tax credits. [4]                In the course of the trial, the applicant explained that he had been informed that it would be advantageous for him to register so as to claim input tax credits but that, on the other hand, sales under $30,000 were exempt from GST (respondent's record, at p. 25). ...

Although partially redacted, these papers identify the issues that are considered capable of being challenged successfully by the Minister under the heading “issue” or “income tax issue” (item #1); the underlying analyses leading to the selection of the issues identified as uncertain (item #2); the “tax at risk” being a quantification of the amounts by which BP Canada’s liability for tax and related interest could increase if the Minister was to reassess these issues and prevail on appeal (item #3); and the reserve reflecting the total of these contingent liabilities for the year (item #4) (Appeal Book, vol. ...

Since Alta Luxembourg concedes that there was a tax benefit and an avoidance transaction, the relevant provision is subsection 245(4) of the Act: (4) Subsection (2) applies to a transaction only if it may reasonably be considered that the transaction (4) Le paragraphe (2) ne s’applique qu’à l’opération dont il est raisonnable de considérer, selon le cas: (a) would, if this Act were read without reference to this section, result directly or indirectly in a misuse of the provisions of any one or more of a) qu’elle entraînerait, directement ou indirectement, s’il n’était pas tenu compte du présent article, un abus dans l’application des dispositions d’un ou de plusieurs des textes suivants: (i) this Act, (i) la présente loi, (ii) the Income Tax Regulations, (ii) le Règlement de l’impôt sur le revenu, (iii) the Income Tax Application Rules, (iii) les Règles concernant l’application de l’impôt sur le revenu, (iv) a tax treaty, or (iv) un traité fiscal, (v) any other enactment that is relevant in computing tax or any other amount payable by or refundable to a person under this Act or in determining any amount that is relevant for the purposes of that computation; or (v) tout autre texte législatif qui est utile soit pour le calcul d’un impôt ou de toute autre somme exigible ou remboursable sous le régime de la présente loi, soit pour la détermination de toute somme à prendre en compte dans ce calcul; (b) would result directly or indirectly in an abuse having regard to those provisions, other than this section, read as a whole. b) qu’elle entraînerait, directement ou indirectement, un abus dans l’application de ces dispositions compte non tenu du présent article lues dans leur ensemble. ...

The Tax Court judge agreed with the Crown that the criteria set out in this provision for claiming a deduction must be considered separately (Reasons, paras. 21-22). [18]   He first sought to determine whether a gift had been made. ...

In that Court, the appellants' arguments were considered under five headings: (1) the judge issuing the warrants has no discretion under subsection 231.3(3); (2) under subsection 231.3(5) wholesale searches and seizures can take place without adequate authorization; (3) reasonable and probable grounds are not required, only the lesser test of reasonableness; (4) two avenues of obtaining warrants exist, one through provincial courts and the other through the Federal Court, and the appeal procedures differ; section 231.3 therefore offends section 15 of the Charter; and (5) warrants are invalid when they do not contain a clause protecting documents subject to solicitor-client privilege and/or accountant-client confidential relationship. ...