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Article 26 provides that contracting states may exchange information for tax assessment purposes. [24]   The Applicant submits that use of the Falciani List by a Canadian tax authority was considered by the Quebec Court of Appeal in Berger v Québec (Agence du revenu), 2016 QCCA 226 [Berger CA]. ... Given the facts surrounding this application, the Minister has reasonably thought that the Respondent has committed a criminal offence such as a tax evasion or tax fraud and therefore it is likely that the CRA has began [sic] investigating the Respondent criminally. [47]   The Respondent has no direct evidence to support this position and seeks to convince the Court, on the basis of several circumstantial factors that, when considered cumulatively, lead to the inevitable conclusion that “it is likely that the CRA has began [sic] investigating the Respondent criminally.” ...

Here, the RPD conducted the oral hearing,   considered the merits of Ms. ... Martinez Cabrales is concerned about reasonably could be considered country condition evidence, which Ms.  ...

It was the intention of L, the applicants’ solicitor, to amend the application concerning the L firm documents to include any D firm documents which he considered after inspection would be within the scope of solicitor-client privilege. ... Lisus' evidence (with his affidavit not being tested by cross- examination) that he intended to amend the application concerning the Lang firm documents to include any Diamond firm documents which he considered after inspection would be within the scope of solicitor-client privilege. ...

He relied on three cases, which cases should be considered. The earliest of these cases is Granby Construction and Equipment Ltd v Milley, [1974] CTC 562; (1974), 47 DLR (3d) 427; 74 DTC 6300. ... They will be considered in connection with the general issue of the constitutionality of subsection 231(3) of the Act. ...

However the above considered evidence and the testimony of Mr. Raymond Rogers, at trial, leave no doubt that the subject computer components were used in the manufacture or production of goods — the very statutory expression enacted by Parliament. ... Minister of National Revenue (1994), 2 G.T.C. 5027, in regard to the physical separation of units claimed to be eligible for the same tax exemption as is here considered, it is stated (2 G.T.C. at page 5031): The majority of the Tribunal is of the view that the phrase “for use...primarily and directly” is intended to convey of being directly and primarily involved in the manufacture or production of goods. ...

Moreover, in considering whether to issue an order under section 40, the Court may consider and give much weight to a finding of vexatiousness made by other courts pursuant to a similarly worded provision (Simon FCA at paras 20, 25; Olumide FCA at para 37). [28] In the end, each case is considered on its own merits, and it is the overall analysis that matters. ... Simon was simply unable to convince the courts that he had a valid cause of action to be considered on the merits. ...

After an exchange of correspondence between counsel, particularly a letter dated December 29, 1972 from Mr Mockler, counsel for the defendant, to Mr Ainslie, counsel for the plaintiff, as to the objections to the statement of claim to be raised by Mr Mockler dated January 8, 1973 wherein the material to be placed before the Court was outlined, it was agreed that counsel for the plaintiff would consent to a conditional appearance and that the motion would be considered as an application to strike out the statement of claim in its entirety to be argued on its merits but limited to the objections to the statement of claim as outlined in items 1 to 5 in Mr Mockler’s letter dated December 29, 1972. ... Pigot’s Case was considered in Aldous v Cornwell, LR 3 QB 573 at 579. ...

Such excluded amounts may be considered as part of the company’s matching share. ... Penalty provisions are normally considered as appendant and not governing. ...

The same type of examination applies to rebates, and an amount that would have been payable as a rebate but was not because the registrant failed to claim it must also be considered in determining the net tax for the reporting period, and is defined as an “allowable rebate” under subsection 296(2.1). [63] When the amount of net tax is established, and there is an amount of tax due (after consideration, and including any “allowable credit” and “allowable rebate”), the Minister may make an additional assessment of tax, and even apply a penalty or interest under subsection 296(1). [64] However, when an overpayment is determined, pursuant to subsection 296(3), the Minister must set off that amount against other amounts owed by the taxpayer, or issue a refund. ... Therefore, on the date of the assessment, the first three reporting periods could no longer be claimed under subsection 225(4), and the Minister was therefore precluded from refunding them following the assessment, as provided under paragraph 296(4)(b). [69] As discussed, it is noteworthy that the “new” ITCs identified and considered by the Minister under paragraph 296(2)(a) are defined as being “allowable credits.” ...

Before me, Akme also noted that the February 2021 internal communication was before the Officer when he rendered the Decision, yet there is no indication that the Officer considered it before rejecting its claims. ... How can a demand for documents be considered reasonable—even at the lower end of the reasonableness scale—if the Officer did not review the documents through the prism which Akme has provided, including addressing the legal arguments going to the propriety of the demand itself in relation to purportedly outstanding issues? ... Regulations Règlements (4) For the purposes of this section, the Governor in Council may, on the recommendation of the Minister of Public Safety and Emergency Preparedness, make regulations prescribing (4) Pour l’application du présent article, le gouverneur en conseil peut, sur recommandation du ministre de la Sécurité publique et de la Protection civile, préciser par règlement: (a) the circumstances in which, and the classes of goods in respect of which, a refund or drawback of duties levied under sections 21.1 to 21.3 or under the Special Import Measures Act, a surtax or temporary duty imposed under Division 4 of Part 2, a tax levied under the Excise Tax Act or a duty levied under the Excise Act, 2001 may not be granted under subsection (1); a) les catégories de marchandises inadmissibles au remboursement ou au drawback des droits perçus au titre des articles 21.1 à 21.3 ou de la Loi sur les mesures spéciales d’importation, des surtaxes ou droits temporaires imposés en application de la section 4 de la partie 2, des taxes perçues au titre de la Loi sur la taxe d’accise ou des droits perçus au titre de la Loi de 2001 sur l’accise, ainsi que les cas d’inadmissibilité; (b) the portion of duties paid that may be granted as a refund or drawback under subsection (1); b) la fraction des droits payés susceptible d’être versée au titre du remboursement ou du drawback; (c) the persons or classes of persons who may make an application for a refund or drawback under subsection (1); c) les personnes ou les catégories de celles-ci qui peuvent demander le remboursement ou le drawback; (d) the uses to which goods may be put or operations that goods may undergo after which the goods will be considered to be in the same condition; d) les usages qui peuvent être faits des marchandises ou les travaux qu’elles peuvent subir sans que leur état soit réputé modifié; (e) goods that are considered to be of the same class; e) les marchandises à classer dans la même catégorie;   (f) the time within which an application for a refund or drawback must be made; f) le délai de présentation de la demande de remboursement ou de drawback; (g) the circumstances in which an application for a refund or drawback may be made; g) les cas dans lesquels une demande de remboursement ou de drawback peut être faite; (h) restrictions as to the classes of goods for which a refund or drawback may be granted; and h) les restrictions quant aux catégories de marchandises qui sont admissibles au remboursement ou au drawback; (i) the circumstances in which a refund or drawback may not be granted. i) les cas d’inadmissibilité au remboursement ou au drawback. ...