Search - considered

With respect I believe this correctly brings the focus back to the express provisions of subsection 15(1) of the Income Tax Act. 15 Most of the jurisprudence considered by the Tax Court judge predated the Federal Court of Appeal decision in Youngman which was issued in April, 1990. ... If it were, thousands of private homes could be considered business premises. ...

Though the tenant inducement might well be considered reasonable within the meaning of section 67 of the Act, the reality is that the two partners have done no more than move a sum of money from one pocket to the other in the hope that they would reap the benefit of certain tax advantages. ... Thus, I am of the opinion that the agreement to pay the tenant inducement payment of $1.2 million was of no legal consequence and that it cannot be considered an outlay or expense made for the purpose of gaining or producing income within the meaning of paragraph 18(1)(a) of the Act. 20 Hindsight reveals that the tax strategy pursued by the taxpayers was doomed to failure once the decision was made to acquire and develop the lands through an agent and bare trustee rather than the conventional “holding” corporation. ...

A separate CRA official, not involved with the initial decision, has carefully considered the circumstances and facts of your case in relation to the Income Tax Act. ... If you become a non-resident of Canada, or are considered to be a non-resident for income tax purposes:- You will be allowed to keep your TFSA and you will not be taxed in Canada on any earnings in the account or on withdrawals from it- No TFSA contribution room will accrue for any year throughout which you are a non-resident of Canada- Any withdrawals made during the period that you were a non-resident will be added back to your TFSA contribution room in the following year, but will only be available if you re-establish your Canadian residency status for tax purposes. ...

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. ...

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. ...

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. ...

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.   ...

Issues [21] Taking into account the parties’ submissions, the Court must determine (A) whether the new evidence (two contracts) and the facts and explanations that were not before the Officer can be considered in the context of the application for judicial review; (B) which standard of review applies; (C) whether Ms. ... These items do not qualify under any of the aforementioned exceptions, so they are not admissible and will not be considered. ...

The meaning and application of the words “produced or manufactured” were considered by the Supreme Court of Canada in The Queen v Canadian Pacific Railway Company (supra), in which the goods were railway ties that had been impregnated with a creosoting liquid in order to increase their life. ... Attorney General of Canada, [1950] O.R. 429; [1950] C.T.C. 440, McRuer, C.J.H.C. considered the same question in reference to the same statute. ...