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Rule  147 identifies a non-exclusive list of factors that might be considered. I have considered the following:             a)       both offers of settlement;             b)      the parties conduct from the outset of the litigation, specifically the Rule 82 request ...

Preliminary remarks   [5]               I should begin by noting that the Appellant was the only person who testified in support of her position (other than Maxim Parenteau, who, by the Appellant's admission, has been her common-law spouse since 2008 and therefore cannot be considered an independent witness) and that she produced no documentary evidence. ... Parenteau, who cannot be considered an independent witness under the circumstances) who testified in support of her position, and she produced no documentary evidence (such as evidence of address changes, or moving-related invoices, or bills related to cable, Internet and telephone installations, or notices to insurance companies, or correspondence with Hydro‑Québec). ...

  [17] This same issue was considered thoughtfully by Justice Sobier in the case of McKinnon v. ...   [21] As Justice Bowie pointed out in Mulligan, supra, he considered himself bound by the decision of the Federal Court of Appeal in Lister where an enumerated ground of appeal was insufficient to find the provisions unconstitutional and so it would be contrary to all reason to find that denial of the credit based upon a ground not enumerated in section 15 of the Charter would be unconstitutional ...

We wish to inform you that the confirmation is considered to have been properly served on November 2, 2006, and the 90‑day period in which to file an appeal in the Tax Court of Canada commenced on that date ...   [5]      The letter of November 2, 2006, to the accountant, who represented the Applicant for the purposes of the notice of objection, read as follows:   [TRANSLATION]   We have considered the aforementioned objection and have confirmed the assessment. ...

I would add to this that the Burrows decision did not consider either of the arguments made by the appellant in this case and the letter from the Canada Revenue Agency which accompanied the confirmation was misleading in that it inferred that the Court in Burrows had considered whether the interest component was taxable under s. 12(1)(c). In fact, the Court only considered a Charter argument and not whether the interest was taxable under the Income Tax Act. ...

In Stewart, the Supreme Court highlights some of the criteria, indicia of commerciality, and badges of trade that should be considered. ... Graham did own expensive equipment that may well have been beyond what an amateur would be expected to own, his continued ownership of it in the years in question was consistent with him having hung on to quality equipment previously purchased for his band work in the years long before those in question;   (vi)           I am troubled by his explanation that he never considered how many performances he needed to get in order to be profitable and begin making money from the venture. ...

  [7]               Joseph testified that he worked very hard in the business, that he accepted a low salary because he considered the business as his own, and that he reinvested the profits in it ... The evidence did not disclose that the respondent considered the number of hours worked by Mario Claro and by Joseph Cassis. ...

Indeed, it would be unfortunate if the Crown were to decide, unilaterally, to fail to disclose an assumption because they considered it irrelevant. ... Woon argues that the religious practices and beliefs of the shareholders are a relevant consideration in the context of the assumptions considered in their entirety. ...

  [5]             Nevertheless, the CRA official considered that the Appellant was eligible and the CCTB was paid to her in the above amounts for a period of two years ... The Minister relied on section 122.6 of the Income Tax Act (ITA), which defines an individual eligible for the CCTB as follows:   "eligible individual" in respect of a qualified dependant at any time means a person who at that time (a) resides with the qualified dependant, (b) is the parent of the qualified dependant who primarily fulfils the responsibility for the care and upbringing of the qualified dependant, (c) is resident in Canada or, where the person is the cohabiting spouse or common‑law partner of a person who is deemed under subsection 250(1) to be resident in Canada throughout the taxation year that includes that time, was resident in Canada in any preceding taxation year, (d) is not described in paragraph 149(1)(a) or 149(1)(b), and (e) is, or whose cohabiting spouse or common‑law partner is, a Canadian citizen or a person who (i) is a permanent resident within the meaning of subsection 2(1) of the Immigration and Refugee Protection Act, (ii) is a temporary resident within the meaning of the Immigration and Refugee Protection Act, who was resident in Canada throughout the 18 month period preceding that time, or (iii) is a protected person within the meaning of the Immigration and Refugee Protection Act, (iv) was determined before that time to be a member of a class defined in the Humanitarian Designated Classes Regulations made under the Immigration Act,   and for the purposes of this definition,   (f) where the qualified dependant resides with the dependant's female parent, the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant is presumed to be the female parent, (g) the presumption referred to in paragraph (f) does not apply in prescribed circumstances, and (h) prescribed factors shall be considered in determining what constitutes care and upbringing ...

  [11]     The appeals officer who considered the appellant’s objection testified at the hearing. ... Because of this, we simply do not know everything that the auditor considered in reaching the conclusions that he did, namely that the deposits represent sales, and that the sales were not sales of basic groceries which would be exempt. ...