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" It must also be emphasized that section 67 does not refer to related persons, even though the fact that related persons were involved in this matter was one of the factors that the Minister’s auditor considered in applying that section ... ]   [30]     Among the other factors (besides having contributed to the realization of the business ' s profits) that led him to allow the taxpayer's appeal and refuse to apply section 355 of Quebec's Taxation Act (the counterpart of section 67 of the Act), Judge Hamel referred to the following, at pages 111‑12:   [TRANSLATION]   Accordingly, it can be argued that to the extent that the company's finances enable it to pay a bonus, the amounts in question cannot be considered unreasonable.  ...   ... Since the evidence had disclosed that the 15% rate was customary for the type of services involved, the judge considered that rate reasonable. ...

  [18]         Recently Huddart J.A. of the British Columbia Court of Appeal considered the nature of the burden of proof incumbent upon a taxpayer in Northern Properties Corp. v. ... He should instead have considered whether the evidence met the standard of objective reasonability which was required to overcome the onus on the taxpayer … (Emphasis added ... The retained earnings must be examined, potential conflicts between shareholders must be considered, records must be kept, reports must be compiled, resolutions must be drafted, forms must be filed with governments, a report to the tax preparer how to prepare the tax return as a result of the dividends is drafted. ...

.___________________________________________________________________ What is the line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts; the question to be determined being-- Is the sum of the gain that has been made a mere enhancement of value by realising a security, or is it a gain made in an operation of business in carrying out a scheme for profit-making? ... The more closely a taxpayer's business or occupation is related to real estate transactions, the more likely it is that the income will be considered business income rather than capital gain. ... At page 347 the Court set out the "positive tests" that are indicative of an adventure in the nature of trade, which were originally considered in M.N.R. v. ...

According to the appellant, the questioning of his status was abusive to the point that the respondent's position could be considered harassment. ... The fact that he signed cheques for substantial amounts to persons other than the beneficiary of the amount shows carelessness to the point that it can be considered negligence ...   [81]         In tax law, there is no requirement for proof beyond a reasonable doubt at all; there must, however, be a likelihood that the person being assessed has committed a fault to the degree that it could be considered gross negligence and not a fault resulting from a lack of vigilance ...

Herbert Family Trust No. 1 (the “ Trust ”) received a dividend in an amount of $2,200,003 CDN in 2001; and   WHEREAS the dividend was considered by the trustees to be on account of capital as it relates to the distribution of all, or substantially all, the assets of the payor; and   WHEREAS the trustees hereby declare that the dividend of $2,200,003 CDN be paid to Mr.  ... (c)        income of or from an estate or a trust to the extent that the amount   (i) is included in computing the income of the non-resident person under subsection 104(13), except to the extent that the amount is deemed by subsection 104(21) to be a taxable capital gain of the non-resident person, or   (ii) can reasonably be considered (having regard to all the circumstances including the terms and conditions of the estate or trust arrangement) to be a distribution of, or derived from, an amount received by the estate or trust as, on account of, in lieu of payment of or in satisfaction of, a dividend on a share of the capital stock of a corporation resident in Canada, other than a taxable dividend;   (Emphasis added ... If, on the other hand, an analysis of the facts with regard to subsection 212(13.1) leads to the conclusion that an actual payment or credit has occurred, then other provisions of Part XIII, including paragraph 214(3)(a), must be considered to determine whether the character of that payment or credit requires a tax to be paid ...

Telidetzki considered that while Simon could determine the bonuses, the appellant did not have the authority to determine his bonus. ... Minister of National Revenue (1963) where the money to pay the taxpayer’s salary in 1960 was available, but he voluntarily chose not to be paid until 1961, he was considered to have actually received the money. ... Erroneous or false booking entries do not create facts; accounting entries may however be evidence of facts — consider, for example, section 30 of the Canada Evidence Act — evidence to be considered along with any other evidence as was done in the Phillips case.    ...

The appellant had considered itself bound by its March 2, 1984 agreement respecting retroactive wage increases and, until then, had followed what was described as a usual practice to continue as though the previous and expired union agreement had remained in full force and effect. ... When an employee is granted sick leave with pay and injury-on-duty leave is subsequently approved for the same period, it shall be considered, for the purpose of the record of sick leave credits, that the employee was not granted sick leave with pay. 11.10 Employees qualifying for Workers' Compensation coverage shall not have their employment terminated during the compensable period. 11.11 Sick leave pay shall be computed on the basis of scheduled work days and all claims will be paid on this basis. 11.12 Sick leave payments will be made according to actual time off. 11.13 An employee must apply for sick leave pay to cover periods of actual time lost from work owing to sickness or accident. ... However, even if what is about to be considered argumentatively includes the appellant’s 1982 year- end situation, no remedy is possible if it would require an addition to the appellant's 1982 income with a corresponding increase in tax liability which, by the authorities, I am precluded from doing: see Louis J. ...

The words of that subsection are precisely the same as those found in paragraph 122(1)(b) of the Canada Business Corporations Ac t, [9] and were considered by the Supreme Court of Canada in Peoples Department Stores Inc. v. ... Second, by virtue of s. 153(3), the debtor can in law be considered to be utilizing an asset which is the property of its employees.  ... This misappropriation is surely conduct beyond the threshold of culpability under subsection 227(9) of the Act, no matter whether the offence be considered “strict liability” or something else. ...

After these discussions, Rose corrected the various entries in the general ledger of R.V.P. for 1985 and 1986 to record what he and Voukelatos considered the proper transaction, that is, that R.V.P. purchased the shares. ... There are however, certain limitations that must be considered in examining the plea of non est factum. ... This Court recently considered appeals in which taxpayers asked the Court to find they erred in executing certain documents and that these documents ought to be ignored by the respondent when making an assessment. ...

The Respondent’s position is that it is insufficient for the Appellant to state that he always considered that these payments were a repayment of his loan, because it is not simply what the Appellant intended to do but, rather, what he actually did that is relevant to the payment characterization ... Caselaw has confirmed that a payment, made by a corporation to its shareholder/lender, will not be considered an automatic setoff but, rather, its true nature will be determined by the parties’ intentions respecting the payments together with the entirety of the evidence adduced at the hearing ... (as he was then) stated at paragraph 11 of that decision:      [11] In drawing the line between “ordinary” negligence or neglect and “gross” negligence a number of factors have to be considered. ...