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  [6]      The issue of whether a Judge should re-open a trial has been considered many times by various courts ...

Each will be considered below.   Discussion   [6]      At the commencement of the hearing, I raised an issue concerning the burden of proof because the reply filed by the Minister does not mention the sales issue. ...

R, [2003] G.S.T.C. 75, the Court considered the decision in Consolidated Canadian Contractors in deciding whether to cancel an assessment of penalty under section 280 of the Act. ...

R, [2003] G.S.T.C. 75, the Court considered the decision in Consolidated Canadian Contractors in deciding whether to cancel an assessment of penalty under section 280 of the Act. ...

In this sense, the travel expenses are considered a capital outlay, which is disallowed under paragraph 18(1)(b) of the Act. ...

  [19]     It remains to be considered whether the partnership incurred the fees on its own behalf or on behalf of the corporation. [20]     From a common sense perspective of the arrangement, I conclude that the partnership incurred the fees on its own behalf, with a contingent right to be reimbursed by the corporation if the venture proceeded ...

If the Appellant did have a source of business income, then the issue of what is the amount of any allowable business losses will have to be considered. ...

  [14]     In the matter before me, I have considered the various interests of both parties and the public interest as described by Justice Bowie. ...

At paragraph 18, the Federal Court of Appeal said:   18 Conversely, the expenses incurred by the payer of support (either to prevent it from being established or increased, or to decrease or terminate it) cannot be considered to have been incurred for the purpose of earning income, and the courts have never recognized any right to the deduction of these expenditures (see, for example, Bayer, supra).   7          The reasoning is that while the recipient of support payments may be incurring the cost of receiving income, the same cannot be said of the payor.   8          Mr. ...

In this context, the Minister is of the opinion that, due to the loss of the mother, your two dependant children are considered as having suffered mental injury within the meaning of section 494 of the Act and the death benefit that they received should not be included in the computation of their income ...