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I have considered the confirmation letter for the purpose of deciding the motion: see Web Offset Publications Limited et al. v. ... Unfamiliar with tax litigation, the appellant has drafted a pleading that improperly focuses on collection issues, interest relief and his grievances against the CRA. [82] I have also considered whether it would be preferrable to order the appellant to provide particulars with respect to any claims for additional business expenses in the 2017, 2018, and 2019 taxation years, an ABIL, or the availability of any non-capital losses to be carried over or back from other taxation years. ...

Is that a factor you considered?   A. When I bought the franchise, yes ... And in your assessment of the product's performance, is that a factor you considered? ... Thus, where the nature of a taxpayer's venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act   ...

He stated he never considered working on any basis other than by the hour. ... He explained that he considered that was his wage before any deductions for income tax. ... The appellant stated he considered he was paid in full when laid off on December 31, 1996. ...

(c)                         The Respondent is precluded, on the grounds of issue estoppel and abuse of process, from advancing arguments that the Tax Court of Canada and the Federal Court of Appeal considered and rejected in the Concluded Litigation, and is equally precluded from pleading facts in support of such arguments.   ... He further submits that no deduction should be allowed pursuant to paragraphs 247(2) (b) and (d) of the Act in respect of the Charges as the transaction or series of transactions in respect of the Charges would not have been entered into between persons dealing at arm’s length and can reasonably be considered not to have been entered into primarily for bona fide purposes other than to obtain a tax benefit. ... He further submits that no deduction should be allowed pursuant to paragraphs 247(2)(b) and (d) of the Act in respect of the Charges as the transaction or series of transactions in respect of the Charges would not have been entered into between persons dealing at arm’s length and can reasonably be considered not to have been entered into primarily for bona fide purposes other than to obtain a tax benefit. ...

Extremely important, particularly in this case, is the type of income being considered as attracting taxation. ... (emphasis added)   [10]     In this particular case the type of income being considered is business income. ... We should indicate that the concept of "commercial mainstream" is not a test for determining whether property is situated on a reserve; it is merely an aid to be used in evaluating the various factors being considered. ...

During my review at Objections, I considered all of the issues raised by the Appellant in its Notice of Objection. ... [Emphasis added.] [22]         In Potash Corp. of Saskatchewan Inc., 2003 FCA 471 the Federal Court of Appeal considered the following portions of the paper “ Draft Legislation on Income Tax Objections and Appeals ” by R.M. ... While the Reports on Objection make it clear that the Minister considered Devon's argument, they in no way indicate that the Minister abandoned the Minister's original argument. ...

According to him, the porosity and other measurable characteristics are comparable to other ERCB “established reserves” which have been economically viable. [62] While he acknowledged that the Lower Zone would be considered economically marginal because of its low porosity, he is of the view that the Upper Zone fell into the same range as producing wells in the area and should be able to produce oil and gas. [63] He believed that in defining “discovery”, quantity would have to come into play (“you need enough oil and gas from the discovery to know that you’ve got it”), [64] but he was also of the opinion that there is no need for a positive finding that the discovery would yield income. He considered an accumulation to be “a discovery with the possibilities of some economic viability to it”. [65] This does not mean however that we should always expect a well to be profitable since many wells were considered as not being economically viable despite the recognition of the existence of an accumulation. ... Davidson, [66] when the industry refers to a “discovery”, it is referring to the finding of a significant amount of petroleum, clearly enough to flow to the surface under normal conditions and at a rate that may be economic. [67] The finding of small amounts of petroleum would be considered to be a “show”, not a discovery. ...

BNH is a non-profit charitable organization and an understanding of its work is of considerable importance as a potential connecting factor in the analysis that will determine the outcome of the appeals of each of these Appellants when considered together with other factors applicable to each of them. ...   [107]   However, the benefit to life on the reserve that OIEL provides the Six Nations reserve has been considered in other cases and it has not been accepted as being sufficiently substantial or relevant as a connecting factor to be given much, if any, weight in circumstances such as this. ... While the services Justice Bowie considered were those that pertained to the type of work done by the worker, as opposed to those performed by BNH, recognition of the benefit to the reserve community was the relevant connecting factor. ...

As a result, the Appellant now claims the extent to which each U of C Property was being used in commercial activities is as follows: [14] Properties Extent of Use Child Development Centre 81.20% Main Campus 41.33% South Campus 25.86% [25]         I will refer to the methodology used by the Appellant to determine these percentages as the “ Appellant’s Final Methodology ” and the resulting percentages as the “ Appellant’s Final Percentages ”. [26]         The Appellant does not accept the Minister’s treatment of the External Common Areas or the addition of an indexing factor. [27]         The parties provided in the PASF I, the following general description of the methodology developed by the Respondent (the “ Respondent’s Methodology ”): The Minister takes the position that the entirety of each of the U of C Properties must be considered in calculating the extent of use in commercial activity. ... If this argument were accepted, then all of the payroll department’s activities would be considered to have occurred in the course of the registrant’s commercial activity. ... The use of the word “raisonnables” in the French version of the provision supports this interpretation. [38]  The use of a reasonableness requirement in tax legislation has been considered in other contexts. ...

He insisted that he even suggested paying the GST and PST on purchases directly to Revenu Québec but this offer was not considered. ... Larocque considered Mr. Vanier to be a "prête‑nom" for Sylvain Lizotte. ... They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...