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As noted in   Royal Winnipeg Ballet   at para. 64, the relevant factors must be considered “in the light of” the parties’ intent. ... (from paragraph 71 of the lead judgment in Wolf), if it is established that the terms of the contract, considered in the appropriate factual context, do not reflect the legal relationship that the parties profess to have intended, then their stated intention will be disregarded. ...

It is not fatal to rely entirely on self-interested testimony, but the testimony needs to be detailed and cogent to be considered reliable. ... [46]         When the testimony is viewed as a whole, I find that it was not sufficiently detailed to be considered reliable ...

He also said that he claimed capital cost allowance (CCA) in 2006, 2007 and 2008 that should not be considered in determining the profit or loss from his business activities. ... The following criteria should be considered: the profit and loss experience in 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. ...

Their inclusion as a fact to be considered will not bind a trial judge of this Court. ... However, the Guidelines Argument, even in the context of the Honour of the Crown argument, cannot be said to have “no chance of success” when considered in the context of the Appellant’s factual history, the sequence of events in his claim for a section 87 exemption and the fact that a trial judge has not previously weighed the probative value and weight of the Guidelines Argument in such a factual context. ...

Goldstein’s testimony to be considered reliable, it should be straightforward, detailed and cogent. ... The evidence was simply too vague for the accounts to be considered a significant factor ...

She may have considered a change of ownership of the property before, but nothing had been done, for various reasons (busy lives, travels). ... Vienneau were considered tantamount to rent. Rothstein J.A. was careful to add that identifying the amounts paid by Mr. ...

It has been left for the Court to develop reasonable criteria taking into account the variety of circumstances. [4]              There is no definitive list of considerations that come into play in deciding whether it is appropriate to allow a corporation to be represented by a person other than counsel. [1] Any relevant factor may be considered. [5]              Among the factors to be considered are the following: 1.       ...

To my knowledge, the demarcation line outlined in my reasons for judgment had not been considered in the prior case law. ... This ruling will also be useful for taxpayers seeking to deduct investment banking fees in a similar context to that in the instant case. [17]         In summary, the Appellant had to present novel legal theories that had not previously been considered by Canadian courts. ...

Nevertheless, as the court order specifying the support payments remained in effect until altered by a further order in the ensuing taxation year (note that the reasons for judgment do not state that the subsequent order also specified cancellation of support arrears), Lamarre, J. as she then was concluded in favour of the Minister that the subsection 118(5) exception still applied. [17]          Also, in Dubis, 2010 TCC 121, Sheridan, J. considered a substantively similar situation- save with the added dimension that the subsequent court order did cancel all support arrears. ... In Barthels, supra, Hershfield TCJ considered that subsequent cancellation of support arrears where a custodial child had moved to the claimant parent’s residence did neutralize the original requirement to pay support amounts. ...

Analysis [22]   The main point of disagreement between the parties involves the issue of whether the clan members are jointly and severally liable for the payment of the clan’s tax debt such that Daniel Raposo is a co-debtor with the other members. [23]   It is clear that subsection 272.1(5) of the ETA will only apply to the facts of this case if the Raposo clan can be considered a partnership and Daniel Raposo is recognized as having been a member of that alleged partnership. ... However, the Supreme Court of Canada has indicated that the relevant law of the province in which the partnership agreement was concluded must be considered first: Backman v. ...