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The case law has specified certain factors that could be considered when applying the test, including fraudulent actions by the taxpayer, liquidation or transfer of the taxpayer’s assets, evasion of the taxpayer’s tax liabilities or assets of the taxpayer that could lessen in value over time, deteriorate or be easily transferred (Canada (MNR) v Cormier-Imbeault ¸ 2009 FC 499 at paragraph 7, [2009] FCJ No 618). ...

    [50]            The Court considered both dictionary meanings and legal meanings of possession.  ...

In addition, the Act defines “common‑law partner” in such a way that it is easy to determine, in each of the cases, the persons who may be considered a nephew or niece. ...

    [34]            In Canada (Minister of National Revenue – M.N.R.) v Marshall, 2006 FC 788 at paragraph 16, [2006] FCJ No 1008 (QL), Justice Kelen sets out the factors to be considered when determining the sentence for contempt of court within the framework of the process under the Income Tax Act: [16] To summarize, the factors relevant to determining a sentence in contempt proceedings are: •             i. ...

Lee responsive to the Requirement may be considered by the Minister in determining whether Mr. ...

Nothing in the record indicates that the OPC considered the CRA’s position on the proper interpretation of paragraph 241(3)(b) of the ITA, in spite of detailed submissions and offers to discuss the issue in person. [43]            In Slattery (Trustee of) v. ...

The Committee thus found that any decision that has an impact on the career of a military member, it is necessary to at least 1) inform that member of the facts to be considered; 2) give him or her the opportunity to make representations; and 3) render a decision after consideration in which the reasons for the decision are explained. [25]       The Committee observed that 1) Mr. ...

However, as discussed above, I am confident that the senior officials who considered whether this information could be disclosed would be well aware of the public interest values that would favour its release in these circumstances. ...

Règlement sur l’immigration et la protection des réfugiés, DORS/2002-227 Bad faith Mauvaise foi 4 (1) For the purposes of these Regulations, a foreign national shall not be considered a spouse, a common-law partner or a conjugal partner of a person if the marriage, common-law partnership or conjugal partnership 4 (1) Pour l’application du présent règlement, l’étranger n’est pas considéré comme étant l’époux, le conjoint de fait ou le partenaire conjugal d’une personne si le mariage ou la relation des conjoints de fait ou des partenaires conjugaux, selon le cas : (a) was entered into primarily for the purpose of acquiring any status or privilege under the Act; or a) visait principalement l’acquisition d’un statut ou d’un privilège sous le régime de la Loi; (b) is not genuine. b) n’est pas authentique.   ...

Canada (2011), 328 D.L.R. (4 th) 665, each case must be considered in its own context. ...