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Indeed, a supply of real property made by way of sale by an individual is usually considered an exempt supply under subsection 9(2) of Part I of Schedule V of the Act. [4] However, a supply of lots subdivided into more than two parts has been excluded from the category of exempt supplies since April 24, 1996. ... According to Judge Bell, there was a transfer of the beneficial ownership on the signing of the agreement of purchase and sale, and he therefore considered that the contract of sale's effect was retroactive to the time of the agreement of purchase and sale, at which time a trust was created in favour of the purchaser. [14] The appellant maintains that the same analysis should be applied here. ... In Montreal Trust, the Ontario Court of Appeal considered that, for municipal tax purposes, a municipal officer was not in a position to rule that a contract of sale had become enforceable. ...

Pastor Chung said he considered the Appellants members of his congregation. [43] During the period 1987 to 1994, David considered his doctor to be Dr. ... However, a number of factors considered together could establish that the individual is a resident of Canada for Canadian income tax purposes:- past and present habits of life;- regularity and length of visits in the jurisdiction asserting residence;- ties within the jurisdiction;- ties elsewhere;- permanence or otherwise of purposes of stay;- ownership of a dwelling in Canada or rental of a dwelling on a long-term basis (for example, a lease for one or more years);- residence of spouse, children and other dependent family members in a dwelling maintained by the individual in Canada;- membership with Canadian churches or synagogues, recreational and social clubs, unions and professional organisations;- registration and maintenance of automobiles, boats and airplanes in Canada;- holding credit cards issued by Canadian financial institutions and other commercial entities including stores, car rental agencies, etc.;- local newspaper subscriptions sent to a Canadian address;- rental of Canadian safe deposit box or post office box;- subscriptions for life or general insurance including health insurance through a Canadian insurance company;- mailing address in Canada;- telephone listing in Canada;- stationary including business cards showing a Canadian address;- magazine and other periodical subscriptions sent to a Canadian address;- Canadian bank accounts other than a non-resident bank account;- active securities accounts with Canadian brokers;- Canadian driver's licence;- membership in a Canadian pension plan;- holding directorships of Canadian corporations;- membership in Canadian partnerships;- frequent visits to Canada for social or business purposes;- burial plot in Canada;- will prepared in Canada;- legal documentation indicating Canadian residence;- filing a Canadian income tax return as a Canadian resident;- ownership of a Canadian vacation property;- active involvement in business activities in Canada;- employment in Canada;- maintenance or storage in Canada of personal belongings including clothing, furniture, family pets, etc.;- obtaining landed immigrant status or appropriate work permits in Canada;- severing substantially all ties with former country of residence; [50] Iacobucci J., writing the judgment of the Supreme Court of Canada in C rown Forest Industries Ltd. v. ... Tax Treaty (the "Convention") reads as follows: Canada and the United States of America, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: Article IV, under the heading "Residence", contains what is considered the tie breaker rules in paragraph number 2, which reads: 2. ...

Suzor-Côté is considered one of the greatest Quebec and Canadian painters and the Musée du Québec has at least four paintings dating back before 1900, including one from 1890 and another from 1892; the Musée des Beaux Arts de Montréal has five paintings from before 1900, including one from 1892, and the National Gallery of Canada has three from before 1900; 19.            ... The Tax Court of Canada cannot expand that right and is bound by its own decisions and decisions of higher Courts that have restricted its application.... [12]          The question of the time period prescribed by section 169 of the Act was also considered by the Honourable Judge Christie in MacDonell v. ... Having considered the question, I have come to the conclusion that, in tax matters where the accuracy of assessments is at issue, the procedure, at least at the Tax Review Board, should not be so strict as to prevent any of the parties from raising at the hearing of the appeal new points of law or fact which are directly related to the final determination with respect to the assessment in dispute. ...

MacVicar that such advances, loans or payments were to be considered as enforceable loans under which Mr. ... The Judge reached this conclusion based upon the view that only those household expenses which could be considered as “vital household expenses” were beyond the reach of subsection 160(1). ... She claimed that such household expenses, considered as “vital household expenses” or “family support expenses” were beyond the reach of subsection 160(1) of the Act. ...

Therefore, only the Appellant’s 2012 and 2013 appeals remain to be considered. ... The Appellant also argues that he made other substantial payments in 2012 which should be considered as support payments and included in “ A ” in the formula. ... As such, they cannot be considered for the purposes of paragraph 60(b) of the Act. ...

A pilot is considered Disabled if either Air Canada’s medical department or Transport Canada determines that, for medical reasons, the pilot is unfit to fly. 5.       ... In order for an individual to be considered Disabled, the Air Canada medical specialists must determine that the individual is unfit to fly for medical reasons. ... The Appellant is simply considered to be on leave. 5.       Benefits under the Plan cease as soon as the Appellant is no longer an employee of Air Canada. 6.       ...

Clause 7 provided that, if a judgment of separation from bed and board or of divorce was rendered between the spouses, any gifts executed between the spouses under their marriage contract would be divided in half with the agreement that the spouses’ principal family residence should be considered as being given in half to the spouse who is not its registered owner. [4]              On September 26, 2008, Mr. ... When the clause does not include an actual obligation and an actual divestment, even if the parties made the effort to specify that it was a gift inter vivos, the gift is considered to be a gift of future property mortis causa (Roger COMTOIS, Essai sur les donations par contrat de mariage, Montréal, 1968). ... The Court considered that death was a term and that it was, therefore, a gift inter vivos. [33]         Regarding other cases to which the appellant referred, I am of the view that they are of no assistance in her case. ...

.), as amended (the Act); the notice dated June 13, 2013, concerns the 2007 and 2009 taxation years, and the notice dated May 20, 2011, concerns the 2008 taxation year. [2]              The issue is the tax treatment of the net profit realized by the appellant on disposition of immovables during each of the taxation years at issue. [3]              Concerning the 2007 taxation year, the only issue is the net profit of $41,227 that the Minister considered (to be) net business income resulting from the sale of two immovables. [4]              Concerning the 2008 taxation year, the only issue is the net profit of $9,098 that the Minister considered (to be) net business income resulting from the sale of one immovable. [5]              Concerning the 2009 taxation year, the only issue is the net profit of $53,486 that the Minister considered to be net business income resulting from the sale of three immovables. [6]              In setting the tax payable by the appellant, the Minister relied on the following facts set out in the three Replies to the three Notices of Appeal:           [translation] (a)     between 2007 and 2010, the appellant, her spouse Patrice Hébert and the Fiducie Hébert Trust (Trust), which she is a co-trustee of with her spouse, entered into 19 separate sale transactions, including six transactions by the appellant as the sole owner; (b)     in her income tax returns for 2007, 2008 and 2009, the appellant declared the disposition of the following five immovables: Immovables Acquisition date Date of sale Period of possession   75 De l'Érablière, Eastman   May 2, 2007   June 28, 2007    2 months 3135-3141 Laurier East, Montréal April 12, 2006 March 5, 2007 11 months 1460 Cabana Street, Sherbrooke May 2, 2007 June 2, 2008 11 months 1591-1595 Montarville, Longueuil June 20, 2008 May 20, 2009 11 months 1631 de Lorimier, Longueuil August 18, 2008 May 19, 2009  9 months (c)     the average period of possession of these five immovables was 9 months; (d)    in August 2006, the appellant and her spouse claim that they wanted to move to the Eastern Townships in July 2008 and sell the immovable at 75 De l'Érablière Street in Eastman so that they would not have to manage it from a distance; (e)     in November 2006, the Trust acquired four rental immovables in the Montréal area; (f)     in June 2007, the Trust acquired a rental immovable in the Montréal area; (g)     the pretext related to the expected or unexpected move to the Eastern Townships did not stop the appellant from purchasing and reselling immovables; (h)     the appellant claims that she wanted to keep the immovables in order to generate rental income and extra income during retirement even though          (i)   her rental losses were $24,734 for 2004 and 2009;          (ii)  the appellant did not keep any immovable for the long term. ... This criterion applies if, at the time the property was acquired, the taxpayer had considered the possibility of selling the property for a profit if the long-term investment project could not be achieved for whatever reason. [21]         In this case, the appellant has business experience and a business background. ...

This includes considering and weighing all relevant circumstances, including those enumerated in the Rules which are relevant in the particular circumstances of the case.   5)      The acts of a party and events prior to the commencement of the legal proceeding may, in appropriate circumstances, be considered in awarding costs.   6)      The successful party’s actual costs may be considered and taken to account in appropriate cases. ... It appears that it can only be considered to have been intentionally deceitful. ...   [17]         However, it is not entirely clear to me that CRA’s misleading, incorrect and deceptive communications with the Martins warrant an award of solicitor/client costs, even though they would surely be considered reprehensible, scandalous and outrageous to the Canadian taxpayers CRA serves. ...

In reaching this conclusion, I considered, among others, the following factors: (a)   At the time, Sylvain Doucet had financial difficulties to the extent that he thought it was necessary to borrow $5,000 from his parents. ... The work performed does not justify the expense related to the appellant's duties, even if Sylvain Doucet were considered to have 195 clients instead of 80 or 100. (b) When the appellant's duties are considered, there is only a small amount of work to be done for the bookkeeping. ...