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Justice Hugessen goes further to suggest that perhaps even the double taxation impact should not, in the current environment, be considered a significant factor. 7)      GENERAL PRINCIPLES OF INTERPRETATION OF TAX LEGISLATION [21]      In Friesen v. ...

For accounting purposes, commercial production was considered to commence on October 1, 1972.      ...

I do not believe that the official mark could only be considered adopted and used if the tax forms were effectively issued ...

Interest properly considered in adverse effect analysis [73]            CRA urges that the principal lump sum payments and the interest sums were inexorably linked as part of the remedy ordered by the Tribunal and further negotiated by the parties. ...

  [33] It can reasonably be inferred from these indicia that the Citizenship Judge considered the threshold residence test (Canada (Minister of Citizenship and Immigration) v Guettouche, 2011 FC 574 at para 15). ...

  [45]            I agree with the defendant’s position, because in my opinion Canada Post can be considered to be an agent of the Minister of National Revenue only where it is expressly mentioned in the Act or regulations in force, as for example in the case of the mailing of income tax returns during the month of April of every year. ...

  [16]            Regarding the issue of the assessment of evidence, the respondent maintains that it is clear from the visa officer’s affidavit that she considered all the documents submitted by the applicant, but that she determined that they did not demonstrate sufficient financial resources for studies in Canada. ...

Landry as well as an affidavit from Aghiles Kheffache, when the parties’ cases should have been considered closed,. [18] I denied this motion on April 19, 2007. ...

Canada, 2008 FC 353, 167 A.C.W.S. (3d) 46, in which Justice Hansen recently considered the order in which a motion to strike and a certification motion should be heard.  ...

The fact that you were not aware of the situation is not considered reasonable error.   ...