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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. ...

[49]    If the Appellant donors are considered the ultimate beneficiaries by virtue of being relieved by NFCL of having to pay education costs of family members, then naturally there is a relationship – they are one and the same. ... Identifying the needs of the charity in and of itself is not determinative, but when considered in light of the addressee being the parent of the recipient, the link becomes stronger. ...

There are apparently no reported cases in which the issue of allocation of profits under the treaties was considered. ... In addition, Grady considered an average of eight minutes in Pittsburgh would be spent by the appellant in manufacturing one retainer for a Phase One patient. ...

  [91]    Having considered these able arguments, I am of the view that the debt reductions that Mall Co enjoyed were as a consequence of the failure of Tech BC to fulfill its obligations under the supply agreement. ... The Appellant cited a GST/HST Memorandum as authority to support the view that a tenant can be supplying a service to a landlord in entering into a lease. [26] More specifically, the Memorandum provides that:   If the landlord makes a cash payment to the lessee as an inducement to enter into the lease, the lessee is considered to have made a taxable supply to the landlord. ...

If title to the materials were to have passed pursuant to a two-step process, GEM would have needed first to have acquired title to the materials from the Contractor before transferring such title to the Owner. [53]         Having considered the submissions of both counsel and having considered the evidence, I have not seen anything to indicate that the Contractors first transferred title to their respective materials to GEM, and that GEM subsequently transferred title to those materials to the three Owners. ...

She considered she had worked for HRDC as the direction came from that source in the person of Michael Jansson. ... She stated she had never considered she was the owner of any of the assets in the office until being so advised by Jansson near the end of her time with AES. ...

There are a variety of manuals outlining how to manage ADHD children and medication is sometimes considered appropriate. ... Lines, 27 C.C.C. (3d) 377, the Northwest Territories Court of Appeal considered the meaning of the word "certify" as it appeared in the Canada Evidence Act. ...

Margins on 4000 bbl/d NGLs/     ◆      Amoco receives NOVA/NUL receipt point capacity (Demand Charges US$74.1MM) This transportation can be considered similar to gathering costs. ... As stated in London & Thames Haven, an asset's profitability is an element to be considered in assessing its capital value. ...

It was suggested to him that Greenland belongs to Denmark and he said that he did not know if that was so considered under the Canadian-Denmark Treaty. ... In that case the Court considered the "cumulative effect" of a number of factors (including the place where profits were generated and where the expenses were incurred by the taxpayer in connection with his alleged business). ...