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      [10]         Rule 58 has been considered in a number of cases. However, only a few cases have considered the most recent iteration of the rule, which came into effect on February 7, 2014 (SOR/2014-26, s. 6). ...

No. 328 (QL), Justice Bédard further explains what the taxpayer must show for expenditures to be considered to have been incurred for scientific research and experimental development activities. ... Having considered all the evidence and the case law, I am not persuaded that the work in issue involved technological risk or uncertainty that could not be removed by standard procedures or routine engineering. [40]         In this case, while the experimental program was methodical and systematic, the appellant did not persuade me that this project met the SR&ED criteria within the meaning of subsection 248(1) of the Act. ...

These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. b. ... The circumstances (ie: the factual particularities) are to be considered, but viewed against the objective standard of a “reasonably prudent person”. ...

The data provided by the appellant was very detailed and was considered reliable by the auditor for purposes of establishing the ratio that indicates each litre of beer and wine sold (food and alcohol). ...   [37]         The accounting data provided by the appellant for the fiscal year ending October 31, 2006, was considered by the auditor as being sufficiently reliable for purposes of establishing the ratio that indicates each litre of beer and wine sold. ...

  [24]         The Respondent argues that Webb J. in Darte above considered a more detailed analysis of the doctrine than Savoie and found in fact that this Court had no jurisdiction to make a declarative relief of constructive trust. ... There is no dispute between the parties that loans or indebtedness owing by the transferor to a transferee can be considered consideration paid for a transfer for the purposes of subsection 325(1). ...

  [43]         He could not have allowed the ITCs without the source documents and therefore he never considered the bare trustee trust agreement ...   [96]         This witness never considered the bare trustee argument because he could not have allowed the credits without the original source documents ...

  [31]         These same issues were considered by Lax J. of the Ontario Superior Court of Justice in Hester v The Queen et al, [2007] O.J. ... The latter, however, depends on identification of a cognizable Indian interest, and the Crown’s undertaking of discretionary control in relation thereto in a way that invokes responsibility “in the nature of a private law duty” …                                                                                       [34]       In Ludmer, which was an appeal by a taxpayer allowing a motion to strike certain paragraphs of the statements of claim, the court considered the role of tax officials and whether equitable principles applied under the Canadian system of tax collection and said:   … Neither the Minister of National Revenue nor his employees have any discretion whatever in the way in which they must apply the Income Tax Act. ...

  [28]         Moreover, the Federal Court of Appeal also referred, in paragraph 32 of its decision in Grimard, to articles 1425 and 1426 of the CCQ, which “require that the mutual intention of the parties be determined and that a certain number of factors be considered, such as the circumstances in which it was formed”. ... As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered "in the light of" the parties' intent. ...

The Income Tax Act does not prescribe factors to be considered in assessing the collectibility of a debt. ... If there is some evidence of an event that will probably occur in the future that would suggest that the debt is collectible on the happening of the event, the future event should be considered. ...

  [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 ...