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The appellant is thus personally liable for the unpaid duties, even though in the circumstances this consequence may seem harsh. 14 I have considered and rejected as untenable the submission that the appellant is liable only for duty attributable to the $5,000 legacy. ...

Plaintiff's counsel also submitted that, in order for subject transaction to be considered a trading transaction, it was necessary to find an intention in this plaintiff to resell at a profit, and that on the facts here present no such intention had been established. 24 A number of cases were cited to me by counsel but the two decisions which I consider to be most applicable to the case at bar are the Taylor case[FN2: <p><em>MNR</em>v<em>James A Taylor</em>, [1956] C.T.C. 189, 56 D.T.C. 1125. ...

The reality is that a standby charge calculated in accordance with section 6(2) may actually exceed what is otherwise considered a fair price for an employee's personal use of an employer's automobile. 21 I hasten to acknowledge that the taxpayers' argument would have been persuasive had they leased their cars at the same rates and on the same terms as are available to arm's length consumers. ...

The cases which have considered the term“retiring allowance” are therefore of some assistance. ...

However, the Minister's counsel told the Court that the plaintiff's position is anomalous, and that it in fact has other remedies which ought to have been considered. ...

Lussier’s arguments, it is not unreasonable for the officer to have considered the balance of eligibility criteria once Mr. ...

The reviewing court must refrain from “reweighing and reassessing the evidence considered by the decision maker”: Vavilov at para 125. [19] A reasonable decision is one based on an internally coherent and rational chain of analysis and that is justified in relation to the facts and law that constrain the decision maker. ...

Konlambigue submits that she provided all the evidence necessary to show that she had earned more than $5,000 as a self-employed worker in 2020 and that the decision fails to explain why the officer considered this evidence to be insufficient. ...

The reason cited by the officer in her decision letter is the following: [translation You did not earn at least $5,000 (before taxes) of employment or net self-employment income in 2019 or 2020 or in the 12 months before you first applied;... [11] To arrive at this conclusion, the officer considered all of the representations made by Ms. ...

The reviewing court must refrain from “reweighing and reassessing the evidence considered by the decision maker” (Vavilov at para 125). ...