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The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

If the Minister, or the person authorized to exercise the discretion, acted capriciously, illegally or in bad faith, or failed to observe the principles of natural justice, or took into account facts that should not have been taken into account, or has ignored facts that should have been considered, or has acted on a wrong principle of law, to mention a few of the factors, the exercise may be set aside and the court may make the determination. ...

Ankomah cannot be considered charitable gifts, because I find that Mr. and Mrs. ...

However, there is more to be considered. [7]              The Reply sets out in specific detail, and Respondent counsel has confirmed its correctness to the Court this morning, that Mr.  ...

These positions are not totally consistent with the position taken by the Appellant at this hearing. [12]         The conditions that must be satisfied in order for a supply to be considered zero-rated were summarized by David Sherman as follows: 1)     It has to be a “freight transportation service”, which means a service of transporting tangible personal property as defined by subsection 1(1) of Part VII of Schedule VI; 2)     The supply has to be made by a “carrier”, which is a person who supplies a freight transportation service as defined by subsection 123(1) of the Excise Tax Act; 3)     The supply has to be made to a second “carrier”. ...

“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, 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 ...

This was also considered by Justice Paris in paragraph 35 of his decision in Sackaney ...

  [13]         In determining whether there is an annuity payment under an RRSP referred to in subparagraph (a)(ii) of the definition of pension income, reproduced above, what is to be considered is the situation after the money is withdrawn from the RRSP, not before, nor should there be any consideration of the type of investments that are made with the money that is in the RRSP. ...

Haynes submits that the notice of appeal should be considered to be filed on a timely basis because:   a)      section 11(b) of the Tax Court of Canada Rules provides that the December holiday period is to be excluded from the calculation of time; and   b)     the Court has jurisdiction under section 12(1) of the Rules to allow the notice of appeal to stand ...

With respect to child support, the Consent Order reads:   “ Currently, based on the parties’ respective incomes, the parties agree that the amount of child support payable by the Applicant to the Respondent is $410.25 per month, calculated as follows:   2008 income of the Applicant: $56,297.00 ($783.00 per month child support obligation)   2008 income of the Respondent: $24,523.00 ($363.00 per month child support obligation)   Respondent’s portion of Children’s medical insurance: $9.75 per month $783.00- $363.00- $9.75 = $410.25” In the Consent Order, the Appellant was the Applicant and his former spouse was the Respondent. [12]         The issue raised in this appeal was recently considered by the Federal Court of Appeal in Marc Verones v The Queen, 2013 FCA 69. ...