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Any application that is longer than 10 pages will not be considered. The Court shall grant permission if it is satisfied that Mr.  ... For the purposes of section 67 of the Tax Court of Canada Rules (General Procedure), the agent and any taxpayers currently represented by the agent in any matters before the Court should be considered persons or parties who will be affected by the order sought. ... I would suggest that pleadings that raise no reasonable grounds for appeal should be considered under this factor while pleadings that raise scandalous, frivolous or vexatious arguments but still contain at least one reasonable ground for appeal should be considered under the above factor. ...

(b) Gross Negligence under Subsection 163(2) of the ITA [56]         The phrase “ gross negligence ” as used in subsection 163(2) of the ITA was considered in the widely adopted decision of Venne v. ... In my view, the absence of such evidence is not fatal to the position of the Respondent because it is the totality of the evidence that must be considered in determining whether the Respondent has met the burden established by that subsection. ... Thompson is addressed below. [63] I consider this fact to be relevant because it relates to one aspect of the circumstances under which the “reasonable person” is considered to be acting, as required by the application of a gross negligence standard. ...

Wood testified that he certainly considered Roberto to be one of the decision makers, along with Mr.  ... Consequently, as a general rule, a dividend payment cannot reasonably be considered a benefit diverted from a taxpayer to a third party within the contemplation of s. 56(2). ... That cannot legitimately be considered as within the parameters of the legislative intent of s. 56(2). ...

The difference was considered unreported income of Peter and Voula. −        Mr. ... He first allocated amounts on the basis that they were payments he considered Hot Spot to have made to either Voula or Peter, or expenses that he believed Hot Spot paid on behalf of Voula or Peter (the “Identified Appropriations”). ... These monies were not considered by the CRA when it prepared the net worth calculations. ...

(from paragraph 71 of the lead judgment in Wolf), if it is established that the terms of the contract, considered in the appropriate factual context, do not reflect the legal relationship that the parties profess to have intended, then their shared intention will be disregarded. 62.       ... As a result, Royal Winnipeg Ballet stands for the proposition that what must first be considered is whether there is a mutual understanding or common intention between the parties regarding their relationship. ... As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties’ intent. ...

" any amount (other than a prescribed amount) paid or that became payable payable in the year by virtue of an obligation imposed by statute or a contractual obligation substituted for an obligation imposed by statute to (i) Her Majesty in right of Canada or a province, (ii) an agent of Her Majesty in right of Canada or a province, or (iii) a corporation, commission or association that is controlled, directly or indirectly in any manner whatever, by Her Majesty in right of Canada or a province or by an agent of Her Majesty in right of Canada or a province as a royalty, tax (other than a tax or portion thereof that may reasonably be considered to be a municipal or school tax), lease rental or bonus or as an amount, however described, that may reasonably be regarded as being in lieu of any such amount, and that may reasonably be regarded as being in lieu of any such amount, and that may reasonably be regarded as being in relation to (iv) the acquisition, development or ownership of a Canadian resource property, or a property that would have been a Canadian resource property if it had been acquired after 1971, or (v) the production in Canada of (A)      petroleum, natural gas or related hydrocarbons, or (B)      metal or industrial minerals to any stage that is not beyond the prime metal stage or its equivalent from an oil or gas well or mineral resource situated on property in Canada from which the taxpayer had, at the time of such production, a right to take or remove petroleum, natural gas or related hydrocarbons or a right to take or remove metal or minerals. 18(1)(m) Redevances, etc. ... I have considered carefully permitting deductibility of royalties and I have concluded that this approach does not offer a practical solution.      ... The expression "royalty", as it was considered by the Supreme Court in Imperial Oil, was only considered in the context of the contractual relationships between the parties which arose by reason of a lease and a farm-out agreement. [9]      After careful consideration of the authorities to which both sides referred me, I am of the view that the position taken by the Defendant is correct. ...

  [40]            All things considered, the delegate’s reasoning is very simple. ...     [43]            The other factor that the delegate considered is in subparagraph 10(b): (b) whether or not the taxpayer has knowingly allowed a balance to exist on which arrears interest has accrued; …   [Emphasis added.]     ... The  relevant, but not exhaustive, factors to be considered in deciding the first question are set out in paragraph 6, notably subparagraph 6(b), which the delegate determined to be inapplicable as an example of an action of the Agency, because Mr.  ...

Lavigne’s complaint was considered under paragraph 77(1)(a) of the PSEA: 77 ...   [68]            To avoid the appearance of unfairness, definitions must be established before the review of the job applications of the persons being considered for appointment. ... While we may agree that the word “approximately” lacks a certain precision and may be considered to be vague, this flexibility may well serve the needs of the appointment process ...

Mosley granted the interim charging order on Nun’s Point and ordered the matter to be further considered by the Court on April 15, 2010. ...   [6]                Justice Mosley’s Order provided: IT IS ORDERED that unless sufficient reasons to the contrary are show on April 15, 2010 at 9:30, when this matter will be further considered by the Court at Ottawa, Mr. ... Rule 458 and Equitable Interests in Land [63]            In Re Laquerre, 2008 FC 460 (Laquerre), Justice Martineau considered a challenge to having an interim charging order made absolute. ...

Specifically: a) the Husky Group considered the possibility of repudiating the corporate structure established by it and the Bow Valley Group to own and operate Bow Drill 3; b) the Husky Group actively explored the possibility of repudiating the various guarantees provided to EDC; c) the major concession that the Husky Group obtained during this period was the agreement of the Bow Valley Group to "dam up" revenue from Bow Drill 3 in Bermuda and BVHOHL and not use available revenue to repay shareholder loans. 30. ... Prior to October 14, 1988 all the possibilities enumerated in paragraph 33 were considered by EDC, and indeed, on October 14, 1988, EDC consented to Bermuda's sale of Bow Drill 3 to a Chinese group. 35. ... (September 5, 1986 – Exhibit A-2, Tab 100) (g) Reviewed its tax position and considered the use of a partnership respecting its 35%. ...