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Sackett was asked why he completed the claim in such a manner if indeed he had not considered himself the head of the business. ... Exhibit R-4, the claim for the lien, shows also that the Appellants considered themselves the only directors of the Corporation at that time. 18 The Appellants may have agreed to become directors mostly because they wanted to maintain a business for which they had worked hard, as well as to keep a source of income for themselves at a time when employment was scarce, although they may not have wanted the obligations attached by law to the function of directors. ...

IT470R, which sets out Revenue Canada's position, states in paragraph 35 that the “reimbursement of moving expenses is not considered as conferring a taxable benefit on the employee”. ... The comments are to be considered, however, in the context of Christie A.C.J.T.C's other comments in the same case, preceding at page 1052: I do not believe that the concept of a person being capable of having more than one residence can be applied in the interpretation of the provisions of section 62 already cited in the manner propounded by the appellant. ...

The losses sustained by such a taxpayer are considered to be personal or living expenses as defined in subsection 248(1) and not deductible. ... Some of the criteria to be considered are the extent of activity in relation to businesses of comparable nature and size, the amount of gross revenue from farming in relation to the relevant expenses, time spent in the operation as compared to other income earning activities, the profit and loss experience in the past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

Morgan, himself, did not count the number of days in the appeal period; he considered the applicant had three months to file a Notice of Appeal. ... Executors for the deceased stated that there had been human frailties which could be considered as unusual circumstances. ...

Consequently, if at the time he acquired the property the purchaser entertained the possibility of reselling it at a profit as an operating motivation for the acquisition, then the transaction will be considered to be a business transaction. 14 This is not easy to determine; the courts have identified a number of criteria in order to facilitate the analysis of a taxpayer's will and intent. ... The factors mentioned earlier are generally considered as raising a presumption as to the taxpayer's intent. ...

The sales comparison approach may be used to value improved properties, vacant land, or land being considered as though vacant; it is the most common and preferred method of land valuation when comparable sales data are available. 6 Mr. ... Under this scenario, the existing improvements would probably be removed and considered to have no value. (3) To keep the existing dwelling and subdivide the back portion of the site out for urban development. ...

Balatoni rarely visited the kitchen, she considered her pastry chefs independent and, therefore, “independent contractors”. ... In making such determination, the following factors should generally be considered: a) Does the hirer control the worker’s activities? ...

Whether any stage in the proceedings was improper, vexatious, or unnecessary, or taken through negligence, mistake or excessive caution [21] I will treat this factor as neutral as I have already considered it in my earlier discussion. Step 2: The Percentage of Costs [22] I have considered the percentage of costs awarded by the Court, including the following: Enhanced Costs Award Case 20% General Electric Capital Canada Inc. v The Queen, 2010 TCC 490 20% (and 60%) Grenon v The Queen, 2021 TCC 89 30% Klemen v R, 2014 TCC 369 35% Cameco Corporation v The Queen, 2019 TCC 92 35% Damis Properties Inc. v The Queen, 2021 TCC 44 36% CIT Group Securities (Canada) Inc. v The Queen, 2017 TCC 86 39% Chad v The King, 2023 TCC 76 40% Invesco Canada Ltd. v R, 2015 TCC 92 45% Paletta Estate v The Queen, 2021 TCC 41 50% Univar Holdco Canada ULC v The Queen, 2020 TCC 15 Conclusion [23] In light of my consideration of the factors set out in subsection 147(3) of the Rules, and my review of the Court’s costs decisions, 35% of total costs strikes me as an appropriate award for the Respondent. [24] This amounts to a fixed cost award of $92,728.42. ...

(b) The amounts in issue [8] The significance of the amounts in issue must be considered contextually and in relative terms. [6] In this instance, the amount of GST in issue was in the range of $200,000 per year based on fees paid by the appellant in the $4M range each year [7] and set against gross revenues exceeding $100M annually. [8] [9] The appellant says that the amounts in issue are greater than meets the eye because subsequent years are under audit and turned on the outcome of this appeal. ... (d) Any offer of settlement made in writing [12] No written settlement offers were made so substantial indemnity costs [9] cannot be considered. ...

HMQ 2021 TCC 35 at paragraph 38; and, d) Where the Court departs from the Informal Procedure Tariff, there must be sufficient grounds to justify the increased costs; consideration should be made of the lower cost and simpler process in the I nformal Procedure: Callaghan, supra, at paragraphs 64 – 65 and then the Court may award costs beyond the Tariff in Informal Procedure appeals provided: (i) such costs should mostly adhere to the Informal Procedure Tariff; (ii) any commensurate offers to settle should be considered; (iii) generally, difficult and complex cases should draw costs; (iv) complete success is not required; (v) the factors in subsection 147(3) of the General Procedure may be considered; and, (vi) good reasons for departing should be present. ...