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Income Tax Convention) as amended, he should not, for tax purposes, be considered a resident of Canada during the years at issue. ... Both parties agree that, if the appellant is considered to be an employee, article XIV of the Canada-U.S. ... I am comforted in this conclusion by the fact that Kirk-Mayer also considered the appellant to be its employee. ...

They considered this employment to be convenient and practical and made them eligible for unemployment insurance benefits if the time arose when they would be unemployed. [9] It was obvious from the beginning that this was a seasonal business, that the time would come soon when there was no work and that they would be seeking unemployment insurance benefits. It was quite obvious that that was a major part of the consideration and they were advised that they would be considered to be in insurable employment. [10] This is not a criticism of Mr. ... But if the Court is wrong on that and if some Court should decide that this Court should have considered itself to be in a trial de novo situation, then the Court goes on and considers whether or not a similar contract of service would have been entered into with parties unrelated. ...

Very wide latitude should be given to permit the fullest inquiry as to all matters which can reasonably be considered to possibly affect the issues between the parties. ... A question can be relevant at the discovery stage even if, considered in isolation, it may seem irrelevant. ... Whether or not the fact that title did or did not pass was or was not a consideration of the Respondent is an appropriate question. [29]         Asking what facts were considered in arriving at a legal conclusion pleaded by the questioned party is entirely appropriate. ...

  [17]         The subject provision contains a number of key definitions: “cohabiting spouse or common-law partner” of an individual at any time means the person who at that time is the individual’s spouse or common-law partner and who is not at that time living separate and apart from the individual and, for the purpose of this definition, a person shall not be considered to be living separate and apart from an individual at any time unless they were living separate and apart at that time, because of a breakdown of their marriage or common-law partnership, for a period of at least 90 days that includes that time; “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 a parent of the qualified dependant who (i) is the parent who primarily fulfils the responsibility for the care and upbringing of the qualified dependant and who is not a shared-custody parent in respect of the qualified dependant, or (ii) is a shared-custody parent in respect of the qualified dependant, (c) is resident in Canada or,...             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 122.6 eligible individual (f) does not apply in prescribed circumstances, and (h) prescribed factors shall be considered in determining what constitutes care and upbringing; “qualified dependant” at any time means a person who at that time (a) has not attained the age of 18 years, (b) is not a person in respect of whom an amount was deducted under paragraph (a) of the description of B in subsection 118(1) in computing the tax payable under this Part by the person’s spouse or common-law partner for the base taxation year in relation to the month that includes that time, and (c) is not a person in respect of whom a special allowance under the Children’s Special Allowances Act is payable for the month that includes that time; “shared-custody parent” in respect of a qualified dependant at a particular time means, where the presumption referred to in paragraph (f) of the definition eligible individual does not apply in respect of the qualified dependant, an individual who is one of the two parents of the qualified dependant who (a) are not at that time cohabitating spouses or common-law partners of each other, (b) reside with the qualified dependant on an equal or near equal basis, and (c) primarily fulfil the responsibility for the care and upbringing of the qualified dependant when residing with the qualified dependant, as determined in consideration of prescribed factors. [18]         With respect to the GSTC regime described in section 122.5 of the Act, I will only add that the person who is eligible for the GSTC is generally, by virtue of paragraph 122.5(6)(b), the person who is the eligible individual in respect of the child for the purposes of the CCTB. ... It provides as follows: 160.1(1) Where excess refunded — Where at any time the Minister determines that an amount has been refunded to a taxpayer for a taxation year in excess of the amount to which the taxpayer was entitled as a refund under this Act, the following rules apply: (a) the excess shall be deemed to be an amount that became payable by the taxpayer on the day on which the amount was refunded; and (b) the taxpayer shall pay to the Receiver General interest at the prescribed rate on the excess (other than any portion thereof that can reasonably be considered to arise as a consequence of the operation of section 122.5 or 122.61) from the day it became payable to the date of payment.... 160.1(3) Assessment — The Minister may at any time assess a taxpayer in respect of any amount payable by the taxpayer because of subsection (1) or (1.1) or for which the taxpayer is liable because of subsection (2.1) or (2.2), and the provisions of this Division (including, for greater certainty, the provisions in respect of interest payable) apply, with any modifications that the circumstances require, in respect of an assessment made under this section, as though it were made under section 152 in respect of taxes payable under this Part, except that no interest is payable on an amount assessed in respect of an excess referred to in subsection (1) that can reasonably be considered to arise as a consequence of the operation of section 122.5 or 122.61. [25]         It is clear from the above, that when the Minister issued the notices of redetermination in question, she was relying on subsection 152(1) and notably subsection 160.1(1), the combined effect of which was considered in Surikov v. ...

There is just one interconnected arrangement here, and no part of it can be considered a gift that the appellant gave in expectation of no return. ... His alleged cash gift cannot be considered in isolation from the overall plan, which the evidence shows was not properly implemented. [19]         While the Appellant’s agent submitted that the decision in Bandi was not applicable (Appellant’s Written Argument, paragraphs 40 to 52), his arguments were circular. ... Wiseman also insisted that the entire transaction could be separated and that the cash donation could be considered apart from the alleged gift of software licenses. ...

Mann as of July 1, 2009, and considered to be the FMV at the time of disposition on October 6, 2010, is advantageous for the appellant, as, according to the balancing factor, said value would have normally increased between July 1, 2009, and October 6, 2010. ... Canada, [1995] A.C.I. n o  89 (QL)). [31]         The fact of not contesting the municipal assessment was also considered as leading one to believe that the municipal assessment was not exaggerated (Beaudry, supra, paragraph 49). [32]         Furthermore, it has already been indicated that the fact that municipal assessments are not made annually and that they are not as a rule prepared by qualified appraisers make it so that these assessments are generally not acceptable as appropriate for the purpose of determining what the property would be worth on the open market (Arseneau v. ... He considered several comparable sales and chose two that were similar to our property. [38]         In this particular case, the municipal assessment was conducted in 2011 and reflected the value on the role in 2009. ...

  [19]         On balance, having considered the overall evidence on this point, I am satisfied that while a post-doctoral fellow at McGill University in 2008, Mr. Lahlou was considered by the university and himself to be a student at the university. ... In Huang, Woods J. considered the meaning of the term “student” used in the education credit provisions in the case of a post-doctoral fellow. ...

Savage’s testimony he considered the move in 2010 and the loss of Maverick created a virtual recommencement of the operation, an operation which he maintained, like the horse business, could take years to establish. ... Thus, where the nature of a taxpayer’s venture contains elements which suggest that it could be considered a hobby or other personal pursuit, but the venture is undertaken in a sufficiently commercial manner, the venture will be considered a source of income for the purposes of the Act. 53.       ... 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.  ...

Nagel that her objection was invalid because “[w]hen a client has filed an objection for issues that are not considered part of the assessment of tax, penalty or interest, it cannot be accepted as a Notice of Objection”. ... However, during the hearing, she stated that as she had indicated in her notice of objection that she wished to make a “fuller response after new and additional information has been considered”, she is now also applying to this Court for an order to extend the time to object to a reassessment. [11]          Before addressing the application, I have to state my disagreement with the Respondent’s approach in her submission relating to the First Reassessment. ... Nagel noted with respect to the reassessments pertain to: (i) her province of residence, as she would like to be considered a resident of Saskatchewan, (ii) the federal unused tuition, textbook and education tax credits (subsection 118.61(2) of the Act) as she is of the view that she is not entitled to the credit since she never reimbursed the student loans, and (iii) the GST determination. ...

A total of $39,902.87 was apparently transferred from the LIRA to the LIF, which is considered to be like a RRIF (Registered Retirement Income Fund) within the meaning of the Income Tax Act (ITA). [5] [13]   On June 14, 2012, $19,951.43 was again transferred from the LIF into an RRSP Account, which allowed the appellant to claim a significant deduction that greatly reduced the tax impact of these transactions on his statement of income for the 2012 taxation year. ... (b) As mentioned above, the Minister considered the lump sum to be pension income for the purposes of the aforementioned calculation. ... Canada (Minister of Human Resources and Social Development), 2008 TCC 25, written by my colleague the Honourable Justice Hershfield, clearly establishes that funds from an RRIF are considered to be pension income and that this decision should be followed by our Court. [46]   I recognize that in certain cases, funds from an RRIF could be considered to be pension income. ...