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Therefore any consideration given at any time for the Property must be considered for purposes of subsection 160(1). ...

Taken any enforcement action against any of the MacNaughtons or their customers for GST purposes in relation to any of the tobacco products for which the Appellant has been reassessed. [26]         Paragraph 9 of the Fresh Reply states: With respect to paragraph 91 of the Amended Notice of Appeal, he states that the facts stated in that paragraph are not relevant to this appeal and are considered confidential information under the Excise Tax Act. ...

Canada, 2008 FCA 241, a net worth appeal, the Federal Court of Appeal considered how the Minister is to discharge this burden:   32        … There may be circumstances where the Minister would be able to show direct evidence of the taxpayer’s state of mind at the time the tax return was filed. ...

First of all, in tax matters, the burden of proof is on the respondent, not the taxpayer who is being assessed the penalty. 80    In tax law, the degree of proof required is the balance of probabilities, whereas in criminal law, it is much more stringent; there must be proof beyond a reasonable doubt. 81   In tax law, there is no requirement for proof beyond a reasonable doubt at all; there must, however, be a likelihood that the person being assessed has committed a fault to the degree that it could be considered gross negligence and not a fault resulting from a lack of vigilance. 82   In criminal law, unless the mandator is complicit or is associated implicitly or explicitly with the facts and behaviour attributed to the mandatary, or benefits from the scheme, the mandator cannot be responsible for the criminal responsibility resulting from the mandatary's facts and behaviour, which benefited the mandatary to the detriment of his or her mandator. 83   In this case, it seems clear to me that there is no such complicity. ...

The Respondent had considered seeking an adjournment for that purpose but decided not to. ...

[61]         The issue of whether the sale of vacant land is on account of capital or income has been considered by the courts on numerous occasions. ...

Inadequate information and information not compliant with the requirements of the Act and Regulations   [55]         It is well settled that the purpose of 169(4) of the Act and section 3 of the Regulations is to allow the Canada Revenue Agency (the CRA) to combat both fraudulent and innocent incursions and that they cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced (see Key Property Mangement Corp. v. ...

We would also emphasize that although the reasonable expectation of profit is a factor to be considered at this stage, it is not the only factor, nor is it conclusive. ...

He also considered the notices of reassessment. He reviewed the personal bank statements of the Appellant and his wife as well as an account of Muktar Houssein and one account of Elham Hussein. ...

Therefore, the mortgage interest expenses that the Corporation attempted to deduct during the relevant years were properly denied by the Minister as the mortgages on the Weiler Property and the Keating Property cannot be considered as “borrowed money used for the purpose of earning income from a business or property” under paragraph 20(1)(c) of the Act. (2) Interest Discrepancies [86]          For the Corporation’s taxation years ending on November 30, 2008 and November 30, 2009, the Minister disallowed the deduction of $9,589 and $2,968 respectively, due to a lack of supporting documentation. ...