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The substantive outcome and the reasons, considered together, must serve the purpose of showing whether the result falls within a range of possible outcomes: Newfoundland and Labrador Nurses’ Union v. ...

“Jocelyne Gagné” Associate Chief Justice Certified true translation This 25th day of November 2019 Johanna Kratz, Reviser FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-894-19   STYLE OF CAUSE: JEAN-CLAUDE NADEAU v ATTORNEY GENERAL OF CANADA   MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO, PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES ORDER AND REASONS: GAGNÉ A.C.J.   ...

Renonciation 207.06 (1) Le ministre peut renoncer à tout ou partie de l’impôt dont un particulier serait redevable par ailleurs en vertu de la présente partie par l’effet des articles 207.02 ou 207.03, ou l’annuler en tout ou en partie, si, à la fois: a) le particulier convainc le ministre que l’obligation de payer l’impôt fait suite à une erreur raisonnable; b) sont effectuées sans délai sur un compte d’épargne libre d’impôt dont le particulier est titulaire une ou plusieurs distributions dont le total est au moins égal au total des sommes suivantes: (i) la somme sur laquelle le particulier serait par ailleurs redevable de l’impôt, (ii) le revenu, y compris le gain en capital, qu’il est raisonnable d’attribuer, directement ou indirectement, à la somme visée au sous-alinéa (i). [18] The criteria are conjunctive, meaning both prongs must be established before a taxpayer will be considered for relief (Kapil v Canada (Revenue Agency), 2011 FC 1373 at para 28). ...

In the present instance I have considered aspects of the plaintiff’s conduct during the Tax Court proceedings and during these proceedings, together with his written representations. ...

There being no reasonable expectation of even a small net profit from the horse operation, I believe it must fall within category (3) as defined in Mol- dowan, and not category (2): that is, the horse operation must be viewed as a hobby and its losses considered as personal expenses. ...

The defendant considered the litigation to have been abandoned. He had a Tax Court decision in his favour. ...

In making this assessment, the criteria to be considered are ”...the profit and loss experience in recent years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as Capitalized to snow a profit after charging capital cost allowance". ...

As to costs, which the applicants seek in regard to these proceedings, subsection 232(9) must be considered. ...

The responsibility remains with the postmaster in the acceptance of cheques allegedly certified by a bank and it is therefore suggested that the precautions outlined in paragraph 8 below be taken where considered necessary. ...

Though the answer to the solution in this case lies in the interpretation of article 2091 of the Civil Code, which the plaintiff is setting up against the opposant, several concepts of civil law must be considered in arriving at it. ...