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The Court considered the matter of when a payment constituted consideration under the ETA. ...

The jurisprudence is clear that this determination turns on the facts, although it identifies a number of factors to be considered. ...

It must involve a high degree of negligence tantamount to intentional acting, an indifference as to whether the law is complied with or not. [72]   Wilful blindness will be established if the respondent establishes on a balance of probabilities that the taxpayer subjectively knew that the statements in his or her income tax return were false but chose not to make further inquiries because he or she subjectively knew or strongly suspected that the inquiries would provide him or her with the knowledge that the statements were indeed false Since it is a subjective test, the personal attributes of the individual may be considered in determining whether the individual is wilfully blind. [73]   On the other hand, the “gross negligence” standard is an objective test. ...

Canada 2014 FCA 280 (CanLII) where the Federal Court of Appeal says at paragraph 15: “Travel expenses incurred by a taxpayer travelling between his home and place of employment are generally considered to be personal expenses. ...

These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. … [40] … In order to rely on these defences [of due diligence], a director must thus establish that he turned his attention to the required remittances and that he exercised his duty of care, diligence and skill with a view to preventing a failure by the corporation to remit the concerned amounts. ...

Reading down is considered to be an admission of partial invalidity, but it employs a limited presumption of constitutionality. ...

Davis knew the Receiver considered the payment a loan. Price Waterhouse had written the appellant on several occasions that she owed $40,000 to Realty. ...

The evidence about the appellant’s mother giving him $4,000 in currency to purchase a piano and the $15,000 loan by Reichenberger is not to be considered in isolation. ...

With respect to the priority to be given to creditors, however, he admitted that the Government of Canada had been considered as on the same footing as a supplier. ...

The Court of Appeal meticulously considered all the proceedings in the light of these principles to arrive at its conclusion that only partial solicitor-client costs were justified. ...