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FCTD

Canada (National Revenue) v. Hydro-Québec, 2021 FC 1438

., [1990] 2 SCR 440 [Rocois Construction]). [21] At page 414 of Roberge, the Supreme Court considered Pesant v Langevin (1926), 41 BR 412 [Pesan t] as the leading case on the issue of identity of object. ... It would certainly be an error to view a cause as a rule of law regardless of its application to the facts considered. ... Hydro-Québec notes in this regard that the Minister states that she took note of the Court’s judgment in 2018 and considered it in preparing her evidence in the case at hand. ...
FCTD

Harris v. R, [1999] 1 CTC 115, 99 DTC 5018

(pp. 462-64) Here, the prothonotary decided that which would have been interlocutory if he had dismissed the defendants’ motion, but as MacGuigan, J.A. held, “it must nevertheless be considered vital to the final resolution of the case.” ... As a result, certain shares of public companies, acquired in exchange for private company shares, should not have been considered “taxable Canadian property” under the Act when the ownership thereof moved from Canada to the United States. ... In this regard, we are therefore also of the view that the shares, which you describe, would not be considered taxable Canadian property in the hands of the non-resident beneficiary merely because they were acquired by the trust as described above. 26. ...
FCTD

Ford v. Canada (Revenue Agency), 2022 FC 1077

Louis’s decision in Ford 2015 must be considered in light of the request for relief under subsection 152(4.2) and the condition for the Minister to exercise her reassessment powers. ... While the sufficiency of documentation could be considered in an assessment of a request under subsection 220(3.1), it is not a condition precedent to the exercise of discretion under that subsection. 5. ... That said, I have considered the applicant’s request for an award of costs on a solicitor-client basis in order to sanction the respondent for filing its motion to strike. ...
FCTD

Johnston Family 1991 Trust v. Minister of National Revenue, [1999] 4 CTC 75, 99 DTC 5508

During the course of my review, I considered the following factors in reaching my decision that the time for making the Elections should not be extended: a) the summary report stated that the envelope in which the Return and the Elections were mailed contained a postmark date of April 6, 1994; b) the Applicant had filed the Return and the Elections beyond the statutory deadline date; c) the Applicant had not filed an appeal to the Tax Court of Canada with respect to the 1993 taxation year; d) there were no circumstances beyond the control of the Applicant which would justify granting relief in this situation; e) the Applicant had not provided any information as to any other special circumstances which would warrant granting relief in this situation; and f) the guidelines established in Information Circular 92-1 were not met in these circumstances. 14. ... The Notice of Objection was considered by the Minister and denied primarily because it was the Minister’s position that the Trust filed its Returns beyond the delay allowed by the Income Tax Act. ... Linda Ditto’s affidavit, she states, as I have already said, what she considered in reaching her decision that the time for making the Elections should not be extended: 13. ...
FCTD

Gibson Bros Industries Limited v. Minister of National Revenue, [1972] CTC 221, 72 DTC 6190

The Respondent considered that the sale of the depreciable assets owned by the Appellant, to which reference is made in paragraph 5 hereof, was not made for the sum of $58,000.00 but for the sum of $199,787.25. ... Alpine Logging Limited is controlled by Rayonier Canada Limited and although the initial discussions and correspondence in 1959 dealing with what would happen when the agreement expired on June 29, 1960 were with representatives of Alpine Logging Limited, it was ap- parent to all parties that the decisions were being made by Rayonier Canada Limited, and although both companies are parties to the final agreement made on January 1, 1960 and executed June 30, 1960, as are W F Gibson and Sons Limited and the four Gibson brothers as well as the appellant Gibson Brothers Industries Limited, it is not necessary for the purposes of these proceedings to go into the intricate intercompany relationships and the agreement can be considered as having been one made between Gibson Brothers Industries Limited and Rayonier Canada Limited. ... With respect to the vessel Norsal, he assumed that: (a) The Appellant in the years 1961 and 1962 incurred expenses of $22,507.58 and $28,853.92 respectively and sustained a net loss in the amount of $18,917.58 and $21,303.92 of which sums respectively the sums of $11,354.75 and $15,186.25 were not related to the gaining or producing of income by the Appellant; (b) In computing the amount of the said loss not incurred in the gaining or producing of income, the Appellant considered that only the portion of the net loss on operation of the boat that personal use had to total use was to be deducted from the said loss and that the excess of the net loss over such sum was a proper deduction from income: (c) The Respondent considered that only the proportion of the total expenses of operation of the boat that personal use had to total use was to be deducted from the said loss and that the excess of the net loss over such sum was a proper deduction from income. 7. ...
FCTD

C P Loewen Enterprises LTD v. Minister of National Revenue, [1972] CTC 396, 72 DTC 6298

It was considered expedient, because of the inter-provincial scope of the millwork business, to incorporate Loewen Millwork (Canada) Ltd to handle this business in which company the three brothers became equal shareholders. ... It was my impression that none of these offers was seriously considered. it was the opinion of the three brothers that the business could not be continued by the surviving brothers in the event of the death of one of them as a family business. ... For the reasons I have previously mentioned, I do not think that alternative plans were conceived and considered as such at the two meetings of the three brothers and their advisers. ...
FCTD

Columbia Records of Canada Ltd. v. Minister of National Revenue, [1971] CTC 839, 71 DTC 5486

In sum, on the first issue, the appellant’s submission is that in this case the funds, borrowed from and repaid to the parent company of the appellant by the appellant, were borrowed funds used in the ordinary course of the appellant’s trading operations, and therefore the foreign exchange loss suffered on the borrowing and repayment of these funds should be considered an income loss in the relevant taxation years. ... Many authorities were cited and analogies made (as to the latter, for example, the distinction between contracts of sale and contracts of skill and labour, sometimes considered by the Courts in book publishing cases and in contracts under which paintings or other works of art are produced) but none are of much assistance in determining the issue here. ... The business activities of the persons primarily involved and their activities related to the undertaking are other factors that may properly be considered in a given ease, such as this one. ...
FCTD

R. v. Atkins, [1975] C.T.C. 377, 75 D.T.C. 5263

No one from Rolph-Clark-Stone Limited was called to relate the company's reason for dismissing the defendant, the company's version as to what was or was not included in the “severance allowance”, nor what its view was as to the requirement of notice or what in the industry might have been considered to be reasonable notice. ... For all I know, the company and its advisers may well have considered (in initially offering $18,000, and later making further concessions) that the total settlement package covered many more compensable items than mere salary. ... No reasonable inference can be drawn that the company and the defendant considered loss of salary as the sole matter for compensation. ...
FCTD

Gustafson v. Canada (Attorney General), 2025 FC 36

Since it was reasonable to be considered eligible because she earned at least $5,000 during 2019, it would be unreasonable to deny her the benefit of the two programs. ... Furthermore, the New Documents and Facts should not be considered by this Court given that: a. ... It appears that the letter was not considered for a more general purpose, such as evidence of an unwritten contractual agreement. ...
FCTD

Bridges Brothers Ltd. v. The Queen, 89 DTC 5255, [1989] 1 CTC 445 (FCTD)

He then concluded: In the absence of any reasonable conflicting data, there is no reason to believe that Bridges should have considered their land less valuable in 1971 than they did in 1980. ... Although an attempt was made elsewhere in the plaintiff's evidence to suggest that the rental payments should be considered as a capital payment for the land, McAllister made no such attempt in his report. ... Bridges says his father insisted that the $45,000 paid in rent be considered a part of the purchase price of the 100-acre piece of land sold in 1969. ...

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