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., where she resides in a secured memory care community and is unable to manage her legal, business or personal affairs, and her powers of attorney should be considered invoked. ... In Mandel, the Federal Court of Appeal refused to allow the applicant to amend his pleadings because 23 years had passed since the filing of the statement of claim preventing the crown from locating its witnesses nor was prejudice considered in the context of subsection 152(9) in that case. ...

Bajwa offered no explanation for these adjustments (this is considered further in the below paragraphs). [22] Mr. ... Hatfield, as well as the working papers that were put in evidence, that s.180 was not considered at the audit or objection stage. ...

In, Del Grande the Court essentially considered whether Mr. Del Grande de facto controlled the relevant corporations because he “…exercised a degree of control over the corporations vastly disproportionate to his minority position…”. [22] There is no reference to Fournier in Del Grande much less is there a rejection of the approach to in concert acting, set out therein; The reference to Del Grande and the other family acting in concert such that he controlled the companies came up only in obiter in Del Grande; [23] and The insistence that one person control the company by virtue of acting in concert with another comes rather close to collapsing the “in concert” and “de facto” criteria in McClarty. [59] The Blachford commentary came out in August 2022 just after the Veilleux decision and therefore it did not refer to Veilleux. ... McCague shared a common intent with her or any other worker. h) The other workers, except for Martel and Arthur [103] I considered carefully whether the following workers were contractors: Neil Van Vugt had his own flooring business; the Mill Brothers, Dylan and Robert had a small construction business; Jerry Mularsky, worked for top class construction; and Adam Och also worked for another construction company. [104] What ties all of these workers together is that their work more easily lent itself to being subcontracted out. [105] However, I don’t actually know what each person did with respect to the job. ...

I summarize the main points as follows: a) In civil litigation the volume of material produced combined with the length of time needed to bring a case to trial means that witness memories often fade; b) The past recollection recorded rule is often considered together with the “present memory refreshed rule”. ... However, it is the use of multiple cash transactions over years, combined with the materiality of the amounts donated that take the appellant’s actions from mere neglect to “indifference as to whether the law is complied with or not”. [78] In DeCosta, Chief Justice Bowman considered three factors as relevant to delineating gross negligence from ordinary negligence. ...

  … In the case at bar, in contrast to the language considered by the Court in Black & Decker and Stanward, the legislation specifically provides that a newly amalgamated bank is "created" by the letters patent (s. 256(2)) and that the bank "created" by the letters patent is subject to all the liabilities set out in the Act (s. 256(3)). ... It would be considered a tax account or tax attribute by the Canada Revenue Agency.               ... Various options to combine the two credit unions were considered and finally the structure that has lead to this appeal (which was proposed by Fraser Milner Casgrain) was chosen. ...

  [103]   Secondly, the worksheets created by the Appellant (the supposed ‘invoices’ shown to the auditor) would not be considered invoices in the construction industry and the Appellant did not receive payment based on them. ... In fact, evidence that Martyn, Dooley considered these adjustments appropriate and proper is indicated at Exhibit A-3, where at page 70, under the heading “Following to be reviewed with Ralph Aquino”, only a very minor GST matter involving a vehicle was raised, for which Martyn, Dooley thought Revenue Canada might take exception. ... Subsection 123(1), and in particular, the relationship between paragraphs 123(1)(a) and (b), was considered by this Court in Immeubles Sansfaçon Inc. v. ...

Morand considered these reports to be the proof of alcoholic beverage sales, and since no bills were handed to patrons, Ms.  ... However, counsel for the Appellant considered it very important to emphasize the enormous difference between the amount of the criminal prosecution, namely $61,946.59, and the $314,832.51 adjustment to the net tax in the assessment in issue (Exhibit A‑1) ... Légaré said that since he considered the government's numbers completely unrealistic to say the least, he even offered the officials the keys to the business, telling them that they would undoubtedly run his business better than he could, because he had never seen amounts of that kind ...

  [104] Mainville J.A emphasizes that the objective standard encompasses the factual aspects of the circumstances of the director whereas the former test considered subjective motivations. ... These circumstances must be taken into account, but must be considered against an objective ‘reasonably prudent person’ standard ...   [155] I acknowledge that I made my decision without giving equal weight to all the factors I have considered to be relevant. ...

(h) Deliberately Omitting Assumptions [30]   When pleading the assumed facts on which the Minister based a particular assessment, the AGC has an obligation to plead all of those facts, [22] completely and accurately, [23] even if one or more of those facts may, in the view of the AGC, be considered irrelevant, [24] may not support the assessment, [25] or may assist the appellant. [26] These principles were summarized by former Associate Chief Justice Bowman (as he then was) in Mungovan, as follows: The respondent has an obligation to disclose all of the facts upon which the assessment was based. ... With respect to paragraph 23 of the Notice of Appeal, the AGC denies the allegation of fact in that paragraph and, for clarity, the AGC states the following: a)   the AGC admits that the Appellant, in its notice of objection to the Minister’s reassessment dated May 26, 2014, provided a description of facts that contained allegations of facts similar to the alleged facts described in paragraphs 5 through 20 of the Notice of Appeal (the “Notice of Objection Facts”); b)   the AGC admits that the appeals officer of the Minister who considered the Appellant’s objection did not challenge most of the Notice of Objection Facts to the extent the allegations were facts rather than conclusions of law; and c)   however, to the extent that any of the statements in the Notice of Objection Facts contain conclusions of law, the AGC states that the appeals officer’s acceptance of those statements are [sic] not an acceptance of those conclusions of law. [102]   The first two lines of paragraph 18 of the Amended Reply contain a straightforward denial of the facts alleged in paragraph 23 of the Notice of Appeal. ... HOOL is alleging, in particular, that there was a critical assumption made by the CRA at the audit, reassessment and appeals stages that the Crown deliberately left out of its Reply, and then later its Amended Reply. [116]   By way of background, prior to the hearing of this Motion, HOOL filed the affidavit of Reinard Jiloca, Exhibit “B” of which is a copy of the Report on Objection prepared in April 2007 by the appeals officer or officers who considered HOOL’s Notice of Objection. ...

.), the Honourable Judge Hamlyn, Tax Court of Canada, considered the appeals of taxpayers who had invested with Thill in the Enjoy magazine venture in the United States. ... C.A.), considered an appeal by taxpayers who had their appeal dismissed by the Tax Court of Canada. ... He did not consider all of the factors he should have considered, nor did he assess the context fully. ...