Search - considered

It has established a simple, fixed income eligibility threshold of $5,000, contrasting sharply with the complex computations required under statutes such as the Income Tax Act, RSC, 1985, c 1 (5th Supp) or the Excise Tax Act, RSC 1985, c E-15, which are not considered to be benefit-conferring legislation: Werring v R, [1997] 3 CTC 2876 (TCC) at para 8; Canadian Pacific Ltd. at para 25. ... Without explanations, the temporal mismatch cited by the Officer is largely irrelevant to the CERB eligibility period and cannot reasonably support a finding of ineligibility. [28] I further find the Respondent’s reliance on the CRA policy document “Confirming Covid-19 benefits eligibility” which cautions “… amounts in Tax returns or the Notice of Assessment are self-reported and, as such are not considered to be conclusive proof that the mounts reported were actually earned…” [emphasis added] does not cure the Officer’s analytical defect. ...

Therefore, they should not be considered on the application for judicial review: Maltais v Canada (Attorney General), 2022 FC 817 at para 21. ... In its decision, the CRA considered the Applicant’s telephone conversation with the CRA representative. ...

Absent exceptional circumstances, reviewing courts must not interfere with the decision-maker’s factual findings and cannot reweigh and reassess evidence considered by the decision-maker (Vavilov at para 125). ... Once again, this analysis does not demonstrate an undue fixation on the lack of legal status; it was simply one factor considered in assessing the Applicants’ degree of financial establishment in Canada. [22] The Applicants dispute that they had taxes owing, arguing that their most recent Notices of Assessment showed that taxes were owing, but not due to be paid until after they submitted their H&C application. ...

The new evidence will not be considered. B. Legislative Framework [19] The relevant statutory provisions of the Income Tax Act, RSC 1985, c 1 (5th Supp) (the “Act”) are as follows: 162 (1) Every person who fails to file a return of income for a taxation year as and when required by subsection 150(1) is liable to a penalty equal to the total of (a) an amount equal to 5% of the person’s tax payable under this Part for the year that was unpaid when the return was required to be filed, and (b) the product obtained when 1% of the person’s tax payable under this Part for the year that was unpaid when the return was required to be filed is multiplied by the number of complete months, not exceeding 12, from the date on which the return was required to be filed to the date on which the return was filed. 162 (1) Toute personne qui ne produit pas de déclaration de revenu pour une année d’imposition selon les modalités et dans le délai prévus au paragraphe 150(1) est passible d’une pénalité égale au total des montants suivants: a) 5 % de l’impôt payable pour l’année en vertu de la présente partie qui était impayé à la date où, au plus tard, la déclaration devait être produite b) le produit de 1 % de cet impôt impayé par le nombre de mois entiers, jusqu’à concurrence de 12, compris dans la période commençant à la date où, au plus tard, la déclaration devait être produite et se terminant le jour où la déclaration est effectivement produite. 161 (1) Where at any time after a taxpayer’s balance-due day for a taxation year (a) the total of the taxpayer’s taxes payable under this Part and Parts I.3, VI, VI.1 and VI.2 (determined in accordance with subsection 191.5(9)) for the yearexceeds (b) the total of all amounts each of which is an amount paid at or before that time on account of the taxpayer’s tax payable and applied as at that time by the Minister against the taxpayer’s liability for an amount payable under this Part or Part I.3, VI, VI.1 or VI.2 for the year the taxpayer shall pay to the Receiver General interest at the prescribed rate on the excess, computed for the period during which that excess is outstanding. 161 (1) Dans le cas où le total visé à l’alinéa a) excède le total visé à l’alinéa b) à un moment postérieur à la date d’exigibilité du solde qui est applicable à un contribuable pour une année d’imposition, le contribuable est tenu de verser au receveur général des intérêts sur l’excédent, calculés au taux prescrit pour la période au cours de laquelle cet excédent est impayé: a) le total des impôts payables par le contribuable pour l’année en vertu de la présente partie et des parties I.3, VI, VI.1 et VI.2 (calculé conformément au paragraphe 191.5(9)); b) le total des montants représentant chacun un montant payé au plus tard à ce moment au titre de l’impôt payable par le contribuable et imputé par le ministre, à compter de ce moment, sur le montant dont le contribuable est redevable pour l’année en vertu de la présente partie ou des parties I.3, VI, VI.1 ou VI.2.   162 (1) Every person who fails to file a return of income for a taxation year as and when required by subsection 150(1) is liable to a penalty equal to the total of (a) an amount equal to 5% of the person’s tax payable under this Part for the year that was unpaid when the return was required to be filed, and (b) the product obtained when 1% of the person’s tax payable under this Part for the year that was unpaid when the return was required to be filed is multiplied by the number of complete months, not exceeding 12, from the date on which the return was required to be filed to the date on which the return was filed.   162 (1) Toute personne qui ne produit pas de déclaration de revenu pour une année d’imposition selon les modalités et dans le délai prévus au paragraphe 150(1) est passible d’une pénalité égale au total des montants suivants: a) 5 % de l’impôt payable pour l’année en vertu de la présente partie qui était impayé à la date où, au plus tard, la déclaration devait être produite; b) le produit de 1 % de cet impôt impayé par le nombre de mois entiers, jusqu’à concurrence de 12, compris dans la période commençant à la date où, au plus tard, la déclaration devait être produite et se terminant le jour où la déclaration est effectivement produite.   220(3.1) The Minister may, on or before the day that is ten calendar years after the end of a taxation year of a taxpayer (or in the case of a partnership, a fiscal period of the partnership) or on application by the taxpayer or partnership on or before that day, waive or cancel all or any portion of any penalty or interest otherwise payable under this Act by the taxpayer or partnership in respect of that taxation year or fiscal period, and notwithstanding subsections 152(4) to (5), any assessment of the interest and penalties payable by the taxpayer or partnership shall be made that is necessary to take into account the cancellation of the penalty or interest. 220 (3.1) Le ministre peut, au plus tard le jour qui suit de dix années civiles la fin de l’année d’imposition d’un contribuable ou de l’exercice d’une société de personnes ou sur demande du contribuable ou de la société de personnes faite au plus tard ce jour-là, renoncer à tout ou partie d’un montant de pénalité ou d’intérêts payable par ailleurs par le contribuable ou la société de personnes en application de la présente loi pour cette année d’imposition ou cet exercice, ou l’annuler en tout ou en partie. ... Finally, given the history of late filed returns and payment, there was no evidence that she acted quickly to remedy any delays and omissions. [26] Additionally, I agree with the Respondent that the Applicant’s assertion of financial hardship, which is now supported by the new evidence submitted on this application and not considered, was not before the Second Reviewer and does not render the Decision unreasonable (Telfer at para 31). [27] The Applicant has not established exceptional circumstances beyond her control that explain her non-compliance with the Act (Stemijon at para 50). ...

The text of those sections (which, together with other provisions considered in these Reasons, are set out in full in Appendix “A”), will be canvassed later in this decision. ... Ghermezian (and the other Brothers) as trustees, etc. represents an explanation of the basis on which CRA considered him to be in a position to respond to the Request. ... Nader Ghermezian and his family, and CRA considered information and documentation related to possible unknown trusts or similar arrangements to be relevant to that investigation. ...

He found the Protocol is consistent with the wording of paragraph 8(2)(d) of the Act and the complaint is considered not well-founded.  ... He felt DOJ should only request personal medical information if they considered it relevant to the legal proceeding and the RCMP should only release the medical information if they considered it relevant to the legal proceeding. ... It simply moves us to the next two stages to be considered: justiciability and standing. ...

It is the authority’s constitutional right to issue a requirement, which was considered in 1990 in McKinlay. ... First, Jarvis considered the text of subsection 232.1(1) of the ITA as it currently exists. ... Never have we considered a situation prior to an audit, before an audit, so to speak, in the case where no audit has even been initiated. ...

Given this, even if the June 20, 2019 email could be considered to be a decision, so too could the prior communications.   ... The use of the word “any” without restriction broadens the scope of what may be considered a “marine activity”.   ... Transport Canada clearly considered that the standby services of the “Cable Innovator” were both commercial and marine activities. ...

I informed the parties that I would take extra time to render my decision and I have carefully considered all the written and oral submissions, and the cited authorities. ... Zeifmans notes that in Friedman v Canada (Minister of National Revenue), 2021 FCA 101 [Friedman], the appeals from judicial review and compliance applications were heard and considered together, and described as “discrete legal proceedings”: Friedman at para 26. ... Ghermezian and his brothers “identify arrangements that could be considered trusts under the laws of Canada”. ...

Courts have also repeatedly stated that the classification of receipts or expenditures into capital or income depend on all the surrounding facts and circumstances of each case, judicial precedents being no more than guidelines to a court to make sure that all material and relevant facts are considered or analyzed. ... Otherwise, depending on the circumstances, the amount received may be considered to be either a reduction of rental expense or a Capital receipt to the tenant. This bulletin was modified on December 20, 1983, such that paragraph 9 of IT-359R2 now reads as follows: A payment received by a tenant from a landlord as an inducement to enter into a lease will be considered in the hands of the tenant as (a) a non-taxable capital receipt where the payment is a reimbursement of part or all of the tenant's capital cost of leasehold improvements within the meaning of Regulation 1102(4); (b) a reduction of those expenses where the payment is a reimbursement of other expenses incurred by the tenant; (c) income where the negotiation of leases is a regular part of the tenant's business operations (eg. a chain store); (d) a reduction of what would otherwise be the rental expense of the tenant where the payment is a rebate of rent for a period of the lease; (e) a non-taxable capital receipt in other cases. ...