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As stated above, that percentage appears in the CRA Bulletin B-092 as the minimum percentage for a property to be considered as having been “substantially renovated”. [30] There is some confusion inherent in measuring what has or has not been renovated. ...

I have reproduced the analysis below: [22] I have considered the percentage of costs awarded by the Court, including the following: Enhanced Costs Award Case 20% General Electric Capital Canada Inc. v The Queen, 2010 TCC 490 20% (and 60%) Grenon v The Queen, 2021 TCC 89 30% Klemen v R, 2014 TCC 369 35% Cameco Corporation v The Queen, 2019 TCC 92 35% Damis Properties Inc. v The Queen, 2021 TCC 44 36% CIT Group Securities (Canada) Inc. v The Queen, 2017 TCC 86 39% Chad v The King, 2023 TCC 76 40% Invesco Canada Ltd. v R, 2015 TCC 92 45% Paletta Estate v The Queen, 2021 TCC 41 50% Univar Holdco Canada ULC v The Queen, 2020 TCC 15 IV. ...

There are other matters that must be considered first. [17] I do not agree with the Appellant. [18] It is well established that on an appeal from an assessment there is a normal trial of the issues. ...

The taxpayer was considered to have actually received the money because the payment was held to be “received” as soon as he had an unconditional right to be paid, which was in 1960. [22] In Markman  [3], this Court stated that when money is paid by an employer to a third party for the benefit of the taxpayer, the payment constitutes constructive receipt in the hands of the taxpayer. ...

The Respondent’s admission as regards reducing the amount of the assessment in issue was known to the parties prior to the date of the Notice of Discontinuance filed by the Appellant; the Respondent had already expressed, prior to that date, the willingness that this admission be considered by the Court and that the resulting effects be granted to the Appellant. [23] In view of the foregoing, the Court orders that the judgment rendered as a result of the dismissal of the Appellant’s Notice of Appeal pursuant to section 16.2 of the Act be amended so that the appeal filed by the Appellant will be partially allowed for the sole purpose of referring this matter back to the Minister of National Revenue for reconsideration and reassessment in order to address the Respondent’s partial admission and reduce by $19,402.10 the assessment under subsection 160(1) of the ITA, without costs. ...

She considered the following: A letter from Sylvie Demers, General Manager of “ Le Lunch ”, dated March 31, 2022, filed as Exhibit H. ...

The officer also considered whether Mr. Loeb’s hours of work had been reduced as a result of the pandemic. ...

In so far as the substitutes are concerned, whether considered jointly or severally, I think that any anticipated opening, far from being disadvantageous to them, was for their benefit. ...

It would, in their Lordships’ judgment, be contrary to all principle, for the purpose of construing it, to look at the evolution even of the same enactment under some other system of law. ’ ’ I do not agree, therefore, with the submission of the respondent that the question before us is as to whether or not the agreement in question can be fairly considered to have been merely a commercial agreement, or whether, looking at the substance of it and the circumstances in which it was entered into, one may regard it as a gift. ...

Ford apparently controlled the operations of the company and as the anticipated cost of drilling the well on the farmout in question was about $55,000 he considered this was too big an investment for the company and, accordingly, sold the half interest to the Reality Company for the sum of $27,500. ...