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The Queen, 96 GTC 3057, said he did not think there was a defence of due diligence and stated, at page 3059: The interest and penalty sections of the Income Tax Act, more specifically subsections 161(1) and 162(1) have been considered by the Courts on a number of occasions. ...

In some respects, the appellant could be considered to be an outside director. ...

In order for section 38 to operate correctly, a capital loss must be determined after considering section 39 in its entirety i.e. after carving out a business investments loss. [7]... the Appellant’s position is that the ‘carving out’ of a ‘business investment loss’ from a ‘capital loss’ that occurs in section 39 is permanent. [8] and submits that the interpretation advanced is consistent with the modern interpretative rules of tax law [9] and supports the conclusion that the definition of capital loss in subsection 248(1) and section 39 excludes a BIL with the result that a BIL has no bearing on the calculation of the CDA. [7] The Respondent’s position is that a BIL is a capital loss and therefore must be considered in the calculation of the Appellant’s CDA (defined by subsection 89(1) of the Act). ...

He received a Bachelor of Science degree from Carleton University where he minored in computer science; he is considered to be a qualified technical professional. [4] According to Mr. ...

Reasons for Order Sarchuk, J.T.C.C. [1]This Court has before it motions by Paula MacKinnon (the Applicant) and the Minister of National Revenue (the Minister). [2]The Applicant is seeking, inter alia, (a) an Order pursuant to sections 12 and 13 of the Tax Court of Canada Act and/or Rule 27 of the Tax Court of Canada Rules of Procedure Respecting the Employment Insurance Act, (the Tax Court- UI Rules) extending the time within which a Notice of Appeal may be filed, and (b) for an Order that the Notice of Appeal dated October 24, 1997 filed on behalf of the Applicant and/or the Notice of Appeal dated February 17, 1998, filed on behalf of the Applicant be considered valid appeals pursuant to subsection 70(1.1) of the Unemployment Insurance Act and/or subsection 103(1) of the Employment Insurance Act. [3]The Minister is seeking an Order: (a) dismissing the Appellant’s appeal on the basis that it was filed with the Tax Court of Canada beyond the 90-day period specified in section 70 of the Unemployment Insurance Act; and (b) in the alternative, dismissing the Applicant’s request for an extension of time to file an appeal on the basis that it was filed with the Tax Court of Canada beyond the 90-day period specified in section 5(1) of the Tax Court- UI Rules; and (c) in the further alternative, extending the time within which the Reply to the Notice of Appeal may be filed. [4]The motions were heard on the basis of affidavits submitted by the Applicant, her solicitor, Theresa Marie Forgeron (Forgeron), and Patrick LaRusic, an officer of the Department of National Revenue. [5]There is virtually no dispute as to the facts. ...

Consequently, our client is considered as not having objected to the notices of assessment that had been sent to him, and, at the time of this letter, it is too late to do so despite the fact that he had taken the necessary measures in August 2011.   ...

Intention will be a factor that should be considered in the total work relationship, provided the parties have a meeting of minds and a shared and common view of their relationship. ...

All of these questions merge and overlap and must, in the majority of cases, be considered and answered together against the backdrop of all of the facts of the case. ...

  [28]         In my opinion, and it also seems to be the opinion of counsel for the respondent, this is a serious ground to be considered by the CRA in an application to waive the interest, which the appellant may make under subsection 220(3.1) of the ITA. ...

  [13]     With respect to the loans and repayments, I am not satisfied on the evidence that repayments were required to be considered as part of the net worth income calculations during the subject years. ...