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Chettabi's testimony and the documents entered into evidence during the hearing, the Court may also consider the overall reasonableness of the assessment made based on the deposit method to decide whether to allow or dismiss the appeal. [26] In this case, the evidence showed that, on a balance of probabilities, several deposits considered unexplained in the context of the audit were justified by a withdrawal made the day before or the same day, or even a few days before, from another bank account held by Mr. ... Chettabi was able to establish that $2,861.46, which was considered an unexplained deposit in the context of the audit and added to Mr. Chettabi's income, came from the SAAQ. [28] Thus, taking into account the amounts from the SAAQ and other withdrawals that were not conceded by the Minister or, moreover, that were not considered by the auditor to justify the subsequent deposits ($1,000 withdrawn from the Scotia account on May 16, 2007, and $6,000 withdrawn from the Caisse account on May 17, 2007), the unexplained deposits are reduced to $10,653 from $40,514, which is the amount initially assessed by the Minister. [29] In light of all of the evidence, I find that Mr. ...

The Dealer is and will continue at all times to be an independent hardware merchant and is not to be considered in any way subject to control by the Company. 11. ... It had been the considered opinion of the management of the appellant, and supported by Mr Gutman, that the promissory notes and/or preference shares were valueless, in view of the known poor financial condition of Link. ... In effect, the amounts in question (if they could be considered “income” at all) were only “contingent income”. ...

In the few years since 1972 there have been several cases in which this matter has been considered. ... It can be argued that what is said in the foregoing quotation may be considered to some extent obiter, as going further than was needed for the decision in the Cadboro case, which resulted in the corporation’s appeal being dismissed. ... The conclusions of the learned judge are well stated in the headnote (see [1975] CTC 354): HELD: There was nothing in section 125 to justify a conclusion that a corporation whose entire income came from investments could not be considered as carrying on an “active business” when the making of investments was the very purpose for which it was incorporated. ...

They must be considered...’ and it goes on to state that which is recognized by the Board as the proper test, and he says, “That absence was temporary even though, strictly speaking, indeterminate in length. ... In the first part of my argument I suggest that clearly the facts when considered are such that Mr Erickson is ordinarily resident in Canada. ... There is considerable doubt on the basis of the only evidence availabale to the Board (Exhibit A-1) that this appellant would indeed be considered a “resident” of Ireland, but that determination would not in itself affect the outcome of this matter before the Board. ...

The appeals were not heard on common evidence but it was agreed that this one set of general reasons would be written and that the specifics of the individual appeals would be considered and determined by the Board, within that framework. ... This leaves to be considered the situation where there is no evidence of “assignment or other transfer”, and yet because of the bond market trans- actions entered into by the appellants, there was a profit (or a loss) related to the alleged “accrued interest” either on sale or redemption of the security or bond coupon. ... Where there is no evidence of physical registration or delivery, the appeal will be dismissed; where such registration or delivery is asserted by virtue of a trustee or agency relationship, then that will be considered only if it is established that no impediment, including payment, remained to prohibit such registration or transfer to the individual appellant. ...

It was also advised that Peters Wiles Limited had nothing to do with the procurement of the offer which was being considered and therefore could not ask for a commission. ... Joseph Peters never considered this provision and as a matter of fact had Chiappetta draw up an offer to sell to Kanvest AG his 20% interest. ... The plans for a 41-storey apartment-hotel and a feasibility study therefore were considered long after the purchase. ...

The Minister issued a refund cheque in the name of C. and mailed it to what he considered to be C.’s authorized representatives for the 1992 taxation year. ... Legislation cited: Income Tax Act, R.S.C. 1985, c.1 (5th Supp.)- 129(2) 160 160(1) 224.1 225.1 Margeson J.T.C.C.: — It was agreed at the outset that evidence given in one would be considered in the other where applicable. ... The Minister issued a refund cheque in the name of the Company on April 1, 1993 and mailed it to what he considered to be the Company’s authorized representatives for the 1992 taxation year, whose address was the same as that appearing on the Company’s tax returns. ...

In addition, under questioning he agreed that the Appellants had considered the situation in December 1990 (noted above) and recognized that for the year 1991 there would be a rental loss (excess of paid out expenses, less rents received) estimated to be at least $10,000.00. ... He further agreed that they had also considered the prospect of selling the property in December 1990, but that would also have occasioned approximately the same amount of estimated loss-about $10,000.00- and that route they rejected. ... Argument For the Appellants, Michael maintained that all factors above had been carefully considered, it appeared the second year would show a profit, and that the plan to remain in Toronto living while renting their home in Oakville for several years, had just been frustrated because they could not find a tenant at the end of 1991, and the place would have remained vacant for some time. ...

., Sarchuk T.C.C.J. held the taxpayer’s counsel personally responsible for 75 per cent of the Minister’s costs of $4OO. [20] Judge Sarchuk said that the taxpayer’s Notice of Motion was fundamentally without merit, poorly researched, ill-considered and virtually impossible to support in law and the taxpayer’s counsel ought to have known this. ... While ordinarily a solicitor’s behaviour in one case should not be considered in another case, the JKM & A appeals are different, in my view. The JKM & A appeals, because of their common facts, should be considered as a related group of cases. ...

Minister of National Revenue was the possibility that the third parties were communicating as agents for the clients considered. ... Items #3-8 and 12, relate to advice sought from a Melfort solicitor, Mel Annand, in relation to a transaction considered and executed in 1988. Items #10 and 11 relate to advice sought from the same solicitor in relation to another transaction considered or executed in 1991. ...