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Then the appellant said he would pay the tax and interest, but he considered the penalties “a bit harsh”. ...

His evidence was clear that these factors were considered when Revenue Canada was devising the proper formula for the assessment of tips. ...

H.M. [3] this Court considered earlier jurisprudence and confirmed the basic principle that it is the duty of the Minister to assess, and if necessary reassess, taxpayers’ returns so as to apply correctly the law to the facts. ...

Pauzé considered the reimbursement of his expenses to be a form of pay is a very revealing indication that he may have been mistaken as to the tax treatment of the money paid to him by Référium. ...

Generally a loan made by a person who is not in the business of lending money will be considered to be an investment. ...

Subsection 146.01(2) clarifies the meaning of “acquires”: (2) Special Rules For the purposes of this section (a) an individual shall be considered to have acquired a qualifying home if the individual acquired it jointly with one or more other persons; In order for Genevieve Payne to benefit from the Home Buyers’ Plan she had to acquire — alone or jointly — a qualifying home. ...

Having considered s. 37(7)(f) of the Act, which excludes from qualified expenditures any capital expenditure made in respect of the acquisition of a building, I have come to the conclusion that expenses relating to Class 1 buildings are not qualified expenditures. ...

At the objection stage, the project was presented to a superior scientific adviser who came to the same conclusion as the other two scientists who had previously considered this case, which was that the appellant’s project did not meet the technological uncertainty criteria for qualifying as R&D expenditures. ...

Reeves cannot be considered a relation of her aunt, Ms. Reid. As such Ms. ...

Dunn’s position, and my comments above, that the results of the application of the 2-year period in this particular case appear to be unfair, unjust, unreasonable and outside the scope of the public interest being protected by its enactment, which hopefully she will, a request made by the Minister for such a remission order will move forward for approval to be considered by Cabinet. ...