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The letter stated that no request for interest relief because of financial difficulties or for other reasons would be considered under the fairness provisions for those years if the request was not made by the Appellant before January 1, 2005 (see also Exhibit I-12). ... Reducing taxes cannot in itself be considered a business for the purposes of the Act (see Moloney v. ...

The appellant said that he considered the $9,000 a loan but his accountant would need to be consulted to find out the true nature of the amount. However, as mentioned previously, the accountant considered the amount in question to be income. [15]     With no income during the years at issue, the appellant is essentially claiming that he and his spouse, Ms. ...

According to the MRQ's anti-tax evasion office, H.P. was considered an "accommodator. ... Sorm Han had been found guilty ex parte of criminal offences committed between December 1995 and November 1996, involving input tax credits that had been claimed illegally. [35]     The Minister's auditor indicated that the assessments at issue had been made on the following basis: the deduction for any amounts paid to the three subcontractors by Vêtements Zurek were disallowed, because these three subcontractors were considered "accommodators," and it was thought that their invoices were false invoices. ...

In this respect, the evidence essentially constitutes the self-serving testimony of Gérard Pelchat. [57]     The transfer was not something spontaneous and ill-considered, carried out without reflection. On the contrary, the transfer was the result of a considered and self-serving decision. ...

.'" [8] They therefore state [translation] "that the necessity of having to pay child support must also be considered a personal characteristic. ... Thus, the child benefits from the credit for a wholly dependent person through the parent receiving the child support payments. [29]     Furthermore, the Appellant's Agents mention that the Quebec government considered it appropriate to eliminate that inequality between taxpayers by granting support payers the opportunity to claim those tax credits. [23] They state that the purpose of the change was to rebalance the economic strengths between the parties so as to allow everyone the same benefits under the Act. [24] It is highly possible that the Quebec legislator made that legislative choice for precisely that reason. ...

Again, unlike Greene, in this appeal, a loss in the 1988 taxation year had been considered by the Minister, had been allowed for that year and had been carried back to 1987. ... After having, obviously, carefully considered the loss carry-back claimed and having applied it, by reassessment, to 1987, his duty was fulfilled, the prospective reassessment was made, and his right to reassess further was foreclosed. [41]          Respondent's counsel's submission that its position is buttressed by the limiting language of subsection 245(8), not employed in subparagraph 152(4)(b)(i) fails. ...

He considered overtime as donated hours to helping the family. He felt he could ask for a greater wage but did not want to, as he did not want to move into a higher tax bracket. ...   [41]     While I am prepared to review the Minister's decision based on my finding thus far, I can reach the same conclusion considering the other two stages of the first arm of the analysis; that is, the issues of whether the Minister failed to consider relevant or considered irrelevant factors. ...

I say yet again because since its passage in 1990, several decisions of the Tax Court of Canada and several judgments of this Court have already considered what workable meaning could be given to subparagraph 3(2)(c)(ii). ... Even at minimum wage, that sort of effort can produce a reasonable income during the course of five or six months. [35]     I have considered the various factors- as required by the relevant provision of the Act- and conclude the appellant and Farms would have entered into substantially similar contracts of employment if they had been dealing with each other at arm's length. [36]     The appeal is allowed and the decision of the Minister is varied, to find:-         that the appellant was employed in insurable employment with Shamsher Mahil and Meena Mahil, doing business as Mahil Farms, during the following periods: a)        July 8 to August 24, 2002 b)       June 5 to August 25, 2000 c)        May 3 to June 26, 1999 Signed at Sidney, British Columbia, this 23rd day of October 2003. ...

The Federal Court of Appeal dealt with the question of whether the Tax Court could consider a ground of appeal that had not been considered by the Minister in his initial determination but had only been raised in the pleadings that followed the Applicant's Notice of Appeal filed subsequent to that determination ... The Court stated that the Minister could not raise subparagraph 3(2)(c)(ii) for the first time in its pleadings because it was clear from the notice received by the Applicant of his uninsurability that the Minister had never considered the issues raised under subparagraph 3(2)(c)(ii) in making his determination. ...

Molenaar was considered a small supplier. Prescription does not apply to this assessment, as Mr. ... Molenaar outside the normal assessment period. [56]     As regards the appeal under the ETA, it was agreed that it would be heard on common evidence with the appeals under the Act and, if I find that the unexplained differences represent money earned from growing marijuana, then supplying marijuana is considered as "taxable supplies", the amount of which is equal to the amount of unreported income established for the purposes of the Act. ...