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  [41]        In Arsenault v. le Sous-ministre du Revenu du Québec, at tab 6 of the respondent's book, Judge Lareau stated the following:   [Translation]  If an error of counsel or even an accountant was regularly considered to be putting the taxpayer in a situation where he or she is unable to act, it would not free the taxpayer from his or her duty of care.... ...   [55]        In addition, given the reasons given by the applicant and the circumstances on the record, I do not believe that it would be just and equitable to grant the application for an extension of time taking into account the applicant's conduct, which can be considered negligent ...

Bérubé stated that he considered himself self-employed. He decided the days, hours and places that he wanted to work, and could work for other organizations similar to Gestion J.P.L. ... M.N.R., 2008 TCC 687, Justice Weisman once again considered the question of whether paragraph 6(g) of the Employment Insurance Regulations applied to independent contractors. ...

The Law   [3]               As both parties have alluded to in their representations, Rule 147 of the Tax Court of Canada Rules (General Procedure) grants the Court discretion in determining costs having regard to a number of factors that may be considered in exercising such discretion found in subsection 147(3) and allows the Court to award a lump sum in lieu of or in addition to any taxed costs as set out in subsection 147(4) as well as gives the Court wide power pursuant to subsection 147(5) to award or refuse costs in respect to a particular issue or part of a proceeding or to award a percentage of costs or costs on a solicitor and client basis. ... Claim for Solicitor and Client Costs and Lump-sum Costs   [17]          Having regard to my above analyses of the factors to be considered under Rule 147(3), I cannot agree with the Appellant that this is a case in which solicitor and client costs should be awarded. ...

  [13]          In 2006, the Appellant considered selling the property and asked Ms. ... There is no evidence that a declaration of trust was ever considered, which would have supported the Appellant’s position. ...

  [38]          The next group of properties to be considered is also a single property, a detached home at 2925 Signal Hill Heights. ...   [43]          The final property to be considered is identified as 434070 2 nd St. ...

The evidence shows that the Applicant considered its options and chose not to act; the anticipated cost of appealing and its belief that success was unlikely provided the basis for what was a decision not to act. ... Counsel for the Applicant submitted that the fact that the Respondent considered and disposed of the Notice of Objection filed in respect of the Part XIII reassessment by issuing a Notice of Confirmation ought to bar the Minister from now saying the Applicant had given up its right to appeal that issue. ...

No. 621, Justice Sheridan considered the appeal of an Indian who had claimed an exemption from taxation. ... While this argument suggests a challenge to the constitutionality of the Income Tax Act, the Appellant had not given the required notice 2; accordingly, the issue of whether his 2001 income is exempt from taxation has been considered in the context of paragraph 81(1)(a) of the Income Tax Act and subsection 87(1) of the Indian Act, the provisions upon which the Minister's reassessment was based ...

.), the courts have considered various factors to assist them in weighing public interest against the interest protected by the implied undertaking. ... That is a factor that I have considered.   [31]         The applicant submits that the greater public interest will be served by enabling the court to ascertain the truth. ...

Minister of National Revenue, [2006] Federal Court of Appeal No. 87, the total relationship of the parties and the combined force of the whole scheme of operations must be considered.  ...   [48]     I have heard the evidence called on behalf of the Appellant and on behalf of the Respondent Minister who testified under oath for the first time, and I found no new evidence or any indication that the evidence considered by the Minister was misunderstood or misconstrued.  ...

Reassessments based upon a net worth analysis have been considered by Canadian Courts on a number of occasions. ...   [25]     I have carefully considered the testimony of the Appellant and the testimony of her father and I have concluded that there is no basis for the position adopted by the Minister to ignore the sworn testimony with respect to the amounts of $30,000.00 (gift) and $40,000.00 (inheritance) ...