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The Law   [3]               As both parties have alluded to in their representations, Rule 147 of the Tax Court of Canada Rules (General Procedure) grants the Court discretion in determining costs having regard to a number of factors that may be considered in exercising such discretion found in subsection 147(3) and allows the Court to award a lump sum in lieu of or in addition to any taxed costs as set out in subsection 147(4) as well as gives the Court wide power pursuant to subsection 147(5) to award or refuse costs in respect to a particular issue or part of a proceeding or to award a percentage of costs or costs on a solicitor and client basis. ... Claim for Solicitor and Client Costs and Lump-sum Costs   [17]          Having regard to my above analyses of the factors to be considered under Rule 147(3), I cannot agree with the Appellant that this is a case in which solicitor and client costs should be awarded. ...

  [13]          In 2006, the Appellant considered selling the property and asked Ms. ... There is no evidence that a declaration of trust was ever considered, which would have supported the Appellant’s position. ...

  [38]          The next group of properties to be considered is also a single property, a detached home at 2925 Signal Hill Heights. ...   [43]          The final property to be considered is identified as 434070 2 nd St. ...

The evidence shows that the Applicant considered its options and chose not to act; the anticipated cost of appealing and its belief that success was unlikely provided the basis for what was a decision not to act. ... Counsel for the Applicant submitted that the fact that the Respondent considered and disposed of the Notice of Objection filed in respect of the Part XIII reassessment by issuing a Notice of Confirmation ought to bar the Minister from now saying the Applicant had given up its right to appeal that issue. ...

No. 621, Justice Sheridan considered the appeal of an Indian who had claimed an exemption from taxation. ... While this argument suggests a challenge to the constitutionality of the Income Tax Act, the Appellant had not given the required notice 2; accordingly, the issue of whether his 2001 income is exempt from taxation has been considered in the context of paragraph 81(1)(a) of the Income Tax Act and subsection 87(1) of the Indian Act, the provisions upon which the Minister's reassessment was based ...

.), the courts have considered various factors to assist them in weighing public interest against the interest protected by the implied undertaking. ... That is a factor that I have considered.   [31]         The applicant submits that the greater public interest will be served by enabling the court to ascertain the truth. ...

Minister of National Revenue, [2006] Federal Court of Appeal No. 87, the total relationship of the parties and the combined force of the whole scheme of operations must be considered.  ...   [48]     I have heard the evidence called on behalf of the Appellant and on behalf of the Respondent Minister who testified under oath for the first time, and I found no new evidence or any indication that the evidence considered by the Minister was misunderstood or misconstrued.  ...

Reassessments based upon a net worth analysis have been considered by Canadian Courts on a number of occasions. ...   [25]     I have carefully considered the testimony of the Appellant and the testimony of her father and I have concluded that there is no basis for the position adopted by the Minister to ignore the sworn testimony with respect to the amounts of $30,000.00 (gift) and $40,000.00 (inheritance) ...

According to paragraph 2 of that document:   An organization is considered to operate an affiliated college of a university or degree-granting institution (the “parent”) only where there is a formal affiliation agreement between the parent and the affiliate wherein the parent agrees to grant degrees to graduates of the affiliated college in exchange for a certain degree of control over the academic standards and course offerings of the affiliated college …   [20] Since SFU did not grant degrees to graduates of FIC, the Respondent says FIC was not affiliated with SFU ... However, in the absence of any evidence that Parliament considered the views of the AUCC when drafting the definition of “university” in the ETA, I am unable to accord the glossary definition any authority for the purpose of interpreting the term “affiliated ...

Charran testified that this matter had never been considered.   [16]     There being no supporting documentation, what can be gleaned from the oral evidence regarding the existence of a debt owed by OIIT to the Appellant? ... While that is sufficient to dispose of the Appellant’s appeal, in the event I am in error, I have considered the evidence in respect of the other ABIL criteria as if there had been a debt owed to the Appellant by OIIT.   ...