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In other words, he was already being reassessed without the tax shelter argument ever having been considered?            ...   [58]     Where proper questions are determined by the relevancy to the matter in issue, improper questions are considered outside the scope of examination on the grounds of them being irrelevant or because they are directed solely to the credibility of the witness. ...

I have considered the fact that amounts in excess of this left Mr. Salvaggio’s account by cheque or transfers to the Riverside Inn. ... It would seem odd that he thought he lost money when his tax returns were due, he thought he had cash available from the success of those dispositions when his pleadings were drafted then, after being faced with a statement of adjustments for both expropriations showing no net proceeds, remembers the loss and uses that as justification for not being considered to have been indifferent to whether his tax returns were filed and taxes were paid ...

The Appellant submits that subsection 118.2(2) of the Act, considered in its entirety, violates section 15 of the Charter. ...     (2) Medical expenses- For the purposes of subsection (1), a medical expense of an individual is an amount paid   (a) [medical and dental services]- to a medical practitioner, dentist or nurse or a public or licensed private hospital in respect of medical or dental services provided to a person (in this subsection referred to as the “patient”) who is the individual, the individual's spouse or common-law partner or a dependant of the individual (within the meaning assigned by subsection 118(6)) in the taxation year in which the expense was incurred;   (b) [attendant or nursing home care]- as remuneration for one full-time attendant (other than a person who, at the time the remuneration is paid, is the individual's spouse or common-law partner or is under 18 years of age) on, or for the full-time care in a nursing home of, the patient in respect of whom an amount would, but for paragraph 118.3(1)(c), be deductible under section 118.3 in computing a taxpayer's tax payable under this Part for the taxation year in which the expense was incurred;   (b.1) [attendant]- as remuneration for attendant care provided in Canada to the patient if   (i) the patient is a person in respect of whom an amount may be deducted under section 118.3 in computing a taxpayer's tax payable under this Part for the taxation year in which the expense was incurred,   (ii) no part of the remuneration is included in computing a deduction claimed in respect of the patient under section paragraph 63 or 64 or (b), (b.2), (c), (d) or (e) for any taxation year,   (iii) at the time the remuneration is paid, the attendant is neither the individual's spouse or common-law partner nor under 18 years of age, and   (iv) each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual's Social Insurance Number,   to the extent that the total of amounts so paid does not exceed $10,000 (or $20,000 if the individual dies in the year);     (b.2) [group home care]- as remuneration for the patient's care or supervision provided in a group home in Canada maintained and operated exclusively for the benefit of individuals who have a severe and prolonged impairment, if   (i) because of the patient's impairment, the patient is a person in respect of whom an amount may be deducted under section 118.3 in computing a taxpayer's tax payable under this Part for the taxation year in which the expense is incurred,   (ii) no part of the remuneration is included in computing a deduction claimed in respect of the patient under section paragraph 63 or 64 or (b), (b.1), (c), (d) or (e) for any taxation year, and   (iii) each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual's Social Insurance Number;   (c) [full-time attendant at home]- as remuneration for one full-time attendant upon the patient in a self-contained domestic establishment in which the patient lives, if   (i) the patient is, and has been certified by a medical practitioner to be, a person who, by reason of mental or physical infirmity, is and is likely to be for a long-continued period of indefinite duration dependent on others for the patient's personal needs and care and who, as a result thereof, requires a full-time attendant,   (ii) at the time the remuneration is paid, the attendant is neither the individual's spouse or common-law partner nor under 18 years of age, and   (iii) each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual's Social Insurance Number;   (d) [nursing home care]- for the full-time care in a nursing home of the patient, who has been certified by a medical practitioner to be a person who, by reason of lack of normal mental capacity, is and in the foreseeable future will continue to be dependent on others for the patient's personal needs and care;   (e) [school, institution, etc.]- for the care, or the care and training, at a school, institution or other place of the patient, who has been certified by an appropriately qualified person to be a person who, by reason of a physical or mental handicap, requires the equipment, facilities or personnel specially provided by that school, institution or other place for the care, or the care and training, of individuals suffering from the handicap suffered by the patient;   (f) [ambulance fees]- for transportation by ambulance to or from a public or licensed private hospital for the patient;   (g) [transportation]- to a person engaged in the business of providing transportation services, to the extent that the payment is made for the transportation of   (i) the patient, and   (ii) one individual who accompanied the patient, where the patient was, and has been certified by a medical practitioner to be, incapable of travelling without the assistance of an attendant   from the locality where the patient dwells to a place, not less than 40 kilometres from that locality, where medical services are normally provided, or from that place to that locality, if   (iii) substantially equivalent medical services are not available in that locality,   (iv) the route travelled by the patient is, having regard to the circumstances, a reasonably direct route, and   (v) the patient travels to that place to obtain medical services for himself or herself and it is reasonable, having regard to the circumstances, for the patient to travel to that place to obtain those services;   (h) [travel expenses]- for reasonable travel expenses (other than expenses described in paragraph (g)) incurred in respect of the patient and, where the patient was, and has been certified by a medical practitioner to be, incapable of travelling without the assistance of an attendant, in respect of one individual who accompanied the patient, to obtain medical services in a place that is not less than 80 kilometres from the locality where the patient dwells if the circumstances described in subparagraphs (g)(iii), (iv) and (v) apply;   (i) [devices]- for or in respect of an artificial limb, iron lung, rocking bed for poliomyelitis victims, wheel chair, crutches, spinal brace, brace for a limb, iliostomy or colostomy pad, truss for hernia, artificial eye, laryngeal speaking aid, aid to hearing or artificial kidney machine, for the patient;   (i.1) [devices for incontinence]- for or in respect of diapers, disposable briefs, catheters, catheter trays, tubing or other products required by the patient by reason of incontinence caused by illness, injury or affliction;   (j) [eyeglasses]- for eye glasses or other devices for the treatment or correction of a defect of vision of the patient as prescribed by a medical practitioner or optometrist;   (k) [various]- for an oxygen tent or other equipment necessary to administer oxygen or for insulin, oxygen, liver extract injectible for pernicious anaemia or vitamin B12 for pernicious anaemia, for use by the patient as prescribed by a medical practitioner;   (l) [guide dogs, etc.]- on behalf of the patient who is blind or profoundly deaf or has a severe and prolonged impairment that markedly restricts the use of the patient's arms or legs,   (i) for an animal specially trained to assist the patient in coping with the impairment and provided by a person or organization one of whose main purposes is such training of animals,   (ii) for the care and maintenance of such an animal, including food and veterinary care,   (iii) for reasonable travel expenses of the patient incurred for the purpose of attending a school, institution or other facility that trains, in the handling of such animals, individuals who are so impaired, and   (iv) for reasonable board and lodging expenses of the patient incurred for the purpose of the patient's full-time attendance at a school, institution or other facility referred to in subparagraph (iii);   (l.1) [transplant costs]- on behalf of the patient who requires a bone marrow or organ transplant,   (i) for reasonable expenses (other than expenses described in subparagraph (ii)), including legal fees and insurance premiums, to locate a compatible donor and to arrange for the transplant, and   (ii) for reasonable travel, board and lodging expenses (other than expenses described in paragraphs (g) and (h)) of the donor (and one other person who accompanies the donor) and the patient (and one other person who accompanies the patient) incurred in respect of the transplant;   (l.2) [alterations to home]- for reasonable expenses relating to renovations or alterations to a dwelling of the patient who lacks normal physical development or has a severe and prolonged mobility impairment, to enable the patient to gain access to, or to be mobile or functional within, the dwelling;   (l.21) [home construction costs]- for reasonable expenses, relating to the construction of the principal place of residence of the patient who lacks normal physical development or has a severe and prolonged mobility impairment, that can reasonably be considered to be incremental costs incurred to enable the patient to gain access to, or to be mobile or functional within, the patient's principal place of residence;   (l.3) [lip reading and sign language training]- for reasonable expenses relating to rehabilitative therapy, including training in lip reading and sign language, incurred to adjust for the patient's hearing or speech loss;   (l.4) [sign language services]- on behalf of the patient who has a speech or hearing impairment, for sign language interpretation services, to the extent that the payment is made to a person engaged in the business of providing such services;   (l.5) [moving expenses]-  for reasonable moving expenses (within the meaning of subsection 62(3), but not including any expense deducted under section 62 for any taxation year) of the patient, who lacks normal physical development or has a severe and prolonged mobility impairment, incurred for the purpose of the patient's move to a dwelling that is more accessible by the patient or in which the patient is more mobile or functional, if the total of the expenses claimed under this paragraph by all persons in respect of the move does not exceed $2,000;   (l.6) [driveway alterations]- for reasonable expenses relating to alterations to the driveway of the principal place of residence of the patient who has a severe and prolonged mobility impairment, to facilitate the patient's access to a bus;   (l. 7) [van for wheelchair]- for a van that, at the time of its acquisition or within 6 months after that time, has been adapted for the transportation of the patient who requires the use of a wheelchair, to the extent of the lesser of $5,000 and 20% of the amount by which   (i) the amount paid for the acquisition of the van   exceeds   (ii) the portion, if any, of the amount referred to in subparagraph (i) that is included because of paragraph (m) in computing the individual's deduction under this section for any taxation year;   (l.8) [caregiver training]- for reasonable expenses (other than amounts paid to a person who was at the time of the payment the individual's spouse or common-law partner or a person under 18 years of age) to train the individual, or a person related to the individual, if the training relates to the mental or physical infirmity of a person who   (i) is related to the individual, and   (ii) is a member of the individual's household or is dependent on the individual for support;   (l.9) [therapy]- as remuneration for therapy provided to the patient because of the patient's severe and prolonged impairment, if   (i) because of the patient's impairment, an amount may be deducted under section 118.3 in computing a taxpayer's tax payable under this Part for the taxation year in which the remuneration is paid,   (ii) the therapy is prescribed by, and administered under the general supervision of,   (A) a medical doctor or a psychologist, in the case of mental impairment, and   (B) a medical doctor or an occupational therapist, in the case of a physical impairment,   (iii) at the time the remuneration is paid, the payee is neither the individual's spouse nor an individual who is under 18 years of age, and   (iv) each receipt filed with the Minister to prove payment of the remuneration was issued by the payee and contains, where the payee is an individual, that individual's Social Insurance Number;   (l.91) [tutoring services]- as remuneration for tutoring services that are rendered to, and are supplementary to the primary education of, the patient who   (i) has a learning disability or a mental impairment, and   (ii) has been certified in writing by a medical practitioner to be a person who, because of that disability or impairment, requires those services,   if the payment is made to a person ordinarily engaged in the business of providing such services to individuals who are not related to the payee.   ...

I may add that I find it somehow puzzling that "control" is listed amongst the factors to be considered in an exercise the purpose of which is precisely, under the Civil Code of Québec, to determine whether or not there is control. [66]      Consequently, the approach adopted in Sagaz and Wiebe Door is inconsistent with the relevant provisions of the Civil Code. ... Boucher always considered herself to be an employee hired under a contact of employment. ...

  [23]     Since he was clearly always on the defensive, he answered only the questions he considered valid. ... Based on that situation and the circumstantial evidence from which plausible conclusions could be drawn, the investigators reconstructed the hours of work based on the information they considered reasonable and plausible ...

" This item A applies in this case since we are dealing with the leasing of property and since, according to paragraph 127(11.8)(c), the " leasing of a property is considered to be the rendering of service. ... Then, if you know nothing about them, how were you able to reach the extremely clear and specific conclusion [that all the devices in question cannot be considered a spectrophotometer]? ...

He asked officials at Revenue Québec if he could obtain guidelines or criteria regarding member participation so that they would not be considered specified members, i.e., what a member must do to not be a specified member. ... In this respect, equity legislation that permits interest to be cancelled or waived in certain situations will be fully considered. ...

These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. ... Although no investor was ultimately found, the Court considered that it was reasonable of the directors to believe that, had an investor been found, the failures to remit might have been prevented. ...

For tax purposes, damages or compensation received, either pursuant to a court judgment or an out-of-court settlement, may be considered as on account of income, capital, or windfall to the recipient. ... Applicable law [160]    Section 16.1 of the Tax Court of Canada Act provides that the Court may, on application, hold a hearing in camera if the circumstances justify it: 16.1  A hearing before the Court may, on the application of any party to a proceeding, other than Her Majesty in right of Canada or a Minister of the Crown, be held in camera if it is established to the satisfaction of the Court that the circumstances of the case justify in camera proceedings. [161]    In Union Carbide, the Supreme Court of Canada noted that a party that wants to keep confidential, or sensitive, evidence from the public may apply to have it considered in camera. ...

Knowing that the meeting of February 23, 2009, lasted only about 45 minutes, and considering the size of the amounts seized, it is difficult to understand the auditor’s expectations with respect to the meeting or, at the very least, what she would have considered sufficiently credible explanations to warrant some investigative work being undertaken. ... However, since only the amounts of Can$794,445 and Can$61,840 that were seized at the Jewellery Store were initially considered in calculating the net worth differential of Mr. ...