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Counsel for the respondent explained that he had decided not to call him because he considered the evidence already submitted to be sufficiently persuasive. ...

All relevant information from a variety of sources was considered. In this case, there was a material discrepancy between reported income and income assessed. ...

The Appellants’ position is that the company should be considered to be situate on the Reserve because its boats are docked as close to the Reserve as is possible (there being no dock available on the Reserve itself), the fishing takes place from a port close to the Reserve, and the company has an office on the Reserve, where it keeps at least some of its corporate records and does some of its business. ...

The Appellants’ position is that the company should be considered to be situate on the Reserve because its boats are docked as close to the Reserve as is possible (there being no dock available on the Reserve itself), the fishing takes place from a port close to the Reserve, and the company has an office on the Reserve, where it keeps at least some of its corporate records and does some of its business. ...

While the comparables method may be considered ideal, it must be understood that the comparables are always subjective and imperfect in terms of both quantity and quality. ...

In determining entitlement to the Canada Emergency Response Benefit, the Minister expressly considered what qualifies as income for the purposes of the benefit, and recognized that common-sense approach that amounts paid by a corporation to its owner manager could include non-eligible dividends. ...

Moreover, where a penalty is imposed under subsection 163(2) although a civil standard of proof is required, if a taxpayer's conduct is consistent with two viable and reasonable hypotheses, one justifying the penalty and one not, the benefit of the doubt must be given to the taxpayer and the penalty must be deleted... [94] With these cases in mind, as well as the analysis provided in Wood v. the Queen (2020) CCI 87, I do find that the gross negligence penalties were properly assessed. [95] The factors I have considered in upholding the penalty assessments are that Ms. ...

Abuse of process is applicable in various contexts and particularly in these cases. [18] The applicants agree that this motion is unusual and that the issues raised by the motion have never been considered by the Court. ...

Applicability of 53(1)(c) to strike [30] Pursuant to paragraph 53(1)(c) of the Rules, the Tax Court may strike out or expunge all or part of a pleading on the grounds that the pleading is an abuse of the process of the Court. [31] A party’s conduct is considered an abuse of process when the party has deliberately failed to cooperate or comply with the rules or court orders causing delay and prejudice. [15] [32] Moreover, it is possible for there to be an abuse of process when the Minister withholds facts central to the making of the assessment, as the Minister has an obligation to disclose the findings of fact and law on which the assessment was made. [16] [33] The party wishing to strike a pleading has the onus of establishing that it should be struck. [17] This onus has been described as a heavy one. [18] [34] This Court should only strike a pleading without leave to amend if the defect is incurable by amendment. [19] In order for a claim to be struck without leave to amend, there must not be a “scintilla” of a legitimate cause for action. [20] [35] Generally, amendments to pleadings should be permitted unless it would cause prejudice that cannot be compensated by an award of costs. [21] [36] The answer to the demand for the particulars by the respondent, poorly communicated as it was, has provided an arm’s length value that is relied upon by the respondent to support the assessment. ...

As I will discuss, such a supply constitutes an exempt supply. [25] In summary, there are no facts before me that would lead me to question the concession made by the parties that the Appellant did not claim any input tax credits with respect to the purchase of or improvements to the Condominium. [26] The only issue before the Court is the remaining condition that must be satisfied before the sale of the Condominium will be considered an exempt supply: the sale of the Condominium must constitute the sale of a residential complex. [27] Residential complex is defined in subsection 123(1) of the GST Act. ...