Search - considered

Where the personal element is "the dominant, motivating force", the taxpayer"s burden must be considerably more onerous. [20]      The principal factors the Trial Judge considered in assessing how reasonable the appellant"s losses were included the lack of a realistic analysis of income and expenses, the failure to adjust following the substantial losses in the first year, and a personal element: the taxpayer"s desire to help his daughter get established. ...

The Prothonotary erred in law in determining (paragraphs 42-45 of the reasons) that to be considered a third person in good faith within the meaning of article 1452 C.C.Q. and be entitled to avail him or herself of an apparent act, the third person (creditor) must have been a party to a contract or transaction with one of the parties to the apparent act, which excludes Her Majesty, as her claim derives from the law alone (namely the tax liability of Gilbert Gadbois);                           2.      ...

   [16]                    These are findings of fact by a trial judge who considered the affidavit evidence and heard both Mr. ...

  [16]            Moreover, in Housen, above, at paragraph 46, the Supreme Court of Canada made it clear that a trial judge is presumed to have considered all the information on the record and that the failure to rely expressly on, or to mention, some of the evidence in the reasons is insufficient proof to reverse such a presumption ...

Fox was with respect to “how RRSPs are considered or processed within trust companies and how their value is determined” (Appeal Book, p. 205)   [8]                It should be noted here that the Crown had experts of its own who had prepared expert reports on the fair market value of the shares in issue, which had been disclosed to counsel for the Taxpayers.  ...

  [10]            The appellants made several additional arguments which do not, however, have to be considered if the Court finds, as the TCC judge did, that they did not meet their initial burden of proof ...

Mills considered the balance owing on the Note to be $10,588,133.   [10]            When filing his 2002 tax return, Mr. ...

  [16]            I concluded in paragraph 7 of Starlight v Canada [2001] FCJ No 1376 (AO) that the same point in the ranges throughout the Tariff need not be used as each fee item for the services of counsel is discrete and must be considered in its own circumstances. ...

The motions were considered and allowed by the Prothonotary.   [6]                 The Prothonotary found that the CRA’s decision to apply for the search warrants was an administrative and procedural step, and as such, was not subject to review: F.K. ...

The motions were considered and allowed by the Prothonotary.   [6]                 The Prothonotary found that the CRA’s decision to apply for the search warrants was an administrative and procedural step, and as such, was not subject to review: F.K. ...