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Kanagasabai in looking more closely at whether there were expenditures which could be considered business expenses of the Appellant. [33]   During Mr. ...

These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. … [17]   The emphasis under subsection 323(3) of the Act is the prevention of failures to remit and “not to condone it in the hope that matters can be rectified subsequently.” ...

Adjudicators and members of the panel are not bound by any legal or technical rules of evidence and they may receive and base a decision on evidence adduced in the proceedings and considered credible or trustworthy in the circumstances of the case (ss. 80.1(5) and 68(3)). 30. ...

Lastly, in some cases, the court held that the taxpayer had to know, given the situation, that there was a misrepresentation. [44] Having considered the aforementioned decisions, the following observation must be made. ...

It does not deprive the assessed person of life, liberty or security of the person within the meaning of section 7 of the Charter, and it does not place the assessed person under state control in a manner that could possibly be considered treatment or punishment within the meaning of section 12 of the Charter. [29] A similar conclusion was reached by the Federal Court of Appeal in Bauer v Canada, 2018 FCA 62, where the Court explained when Charter rights might come into play in tax matters. ...

Kardal, [he] is not considered markedly restricted in performing the mental functions necessary for everyday life.” [4] Thus the issue in this appeal lies in the “markedly restricted” factor. [5] The requirements of the Act for qualifying for a DTC regarding mental functioning are summarized as follow. ...

I am not sure how this allegation of fact is to be reconciled with paragraph 4 of the Notice of Appeal, unless what is intended there, but not expressed, is an allegation that substantially all the consumption or use of any mixed use expenditures was in the course of commercial activities and, as a res ult section 141 of the Excise Tax Act, “… all of the consumption or use of the property or service by the person [is] deemed to be in the course of those activities. ” [3] Paragraph 9e) of the Reply. [4] For the purpose of understanding the issues I have considered not only the pleadings but also the Written Representations of the Applicant on Motion, the Respondent’s Written Submissions and the Further Written Representations of the Applicant. ...

., page 5182, #6084, rounds off the presentation of this test very well: The basis of these decisions is that if the taxpayer already is in a business of a similar nature to the transaction in question, it is more likely that the transaction will be considered part of his business, whereas if the transaction is completely removed from his normal field of activity, it is more unlikely that a business will be held to be carried on. 5.0 7 Finally, the period of possession is another test that might be taken into consideration, as Lord and Sasseville have pointed out in Les principes d'imposition au Canada: [Translation] A long period of possession can be indicative of a good's capital nature, and the subsequent disposition of it will probably be treated as giving rise to a capital gain. ...

Testimony cannot in any case, be received to contradict or vary the terms of a valid written instrument. 4.02 Case Law and Scholarly Opinion The case law and scholarly opinion considered in the analysis are: 1. ...

.), paragraph 1102(1)(c) of the Income Tax Regulations was considered. ...