Search - considered

., the president and shareholder of which is Claudette Ruest, the appellant herein; (e)         during the period at issue, Marcel Thiffault used just one bank account for all the activities of the appellant, for the activities of the three companies referred to in subparagraph (d), and also for the payment of his personal expenses; (f)          the accountant prepared the appellant's quarterly returns on the basis of the cheques issued, but without having the purchase and sales invoices in his possession; (g)         moreover, since the accountant did not have in hand the contracts of sale, the rental agreements or the invoices, income was reported on the basis of the deposits and adjusted at the end of the year when those documents were provided to him; (h)         the income also had to be adjusted at the end of the year to take account of amounts that had not been deposited in the account, and it then had to be broken down for each registrant and each activity on the basis of the information provided by Marcel Thiffault; (i)          thus, the amounts collected as residential rents could not be traced in the deposits, and the respondent was unable to confirm that the income reported for the residential rentals was indeed from those rentals or from the laundry rooms made available to tenants; (j)          it can be seen from the foregoing that the appellant's accounting was deficient, since the books of account were inadequate in some cases and non-existent in others, that the income was not all reported, that some invoices needed in order to justify the ITCs claimed were missing, that the ITCs were claimed without taking account of which registrant the invoices had been issued to and that ITCs were claimed for non-taxable activities or were claimed twice; (k)         the entries made in the appellant's general ledger were therefore not consistent with the purchase and sales invoices; (l)          the respondent estimated the annual income from the laundry rooms operated at 2145 St-Joseph and 476 St-Jean as follows:-            she began by establishing electricity and natural gas consumption for each laundry room, taking account of the fact that, according to the findings made on site, the main light was switched off when the laundry rooms were not open, with only a few fluorescent lights remaining on, the fan was not running 24 hours a day but rather 4 hours a day on 182 days of the year and the heating period was also 182 days a year;-            based on that consumption and the number of kilowatts needed to operate the washers and dryers, she calculated in hours per day the amount of time a washer and a dryer were used;-            she then estimated the income from the laundry rooms by taking account of the number of washers and dryers in each and of the price set by the appellant for users;-            finally, she established the annual income from the laundry rooms based on the washers being used between 0.9638 and 1.7024 hours a day and the dryers between.3077 and 1.1635 hours a day, depending on the year and the laundry room concerned;-            the income from the laundry rooms was thus determined to be the following: 1991 1992 1993 1994 TOTAL Reported income 12,027 17,523     783- 0- 30,333 Adjusted income 20,508 31,052 38,581 29,946 120,087 a breakdown of the income and of the GST to be remitted by reporting period being contained in Schedule B appended to this Reply; (m)        the respondent considered that the activities involving the sale of used motor vehicles were not commercial activities within the meaning of section 123 of the Excise Tax Act (hereinafter the "E.T.A. ...

The Queen, 1 S.C.R. 480, that ought to be considered in a reasonable expectation of profit analysis:    The taxpayer's profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, and the capability of the venture as capitalized to show a profit ...

These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. ...

  [15]         Having considered all of the evidence, including the testimony of André Leblond, I find that, in the first period, the employment was real and corresponded to the hours paid. [3]   [16]         As for remuneration, the respondent assumed that, according to Emploi‑Québec, from 2007 to 2009, the hourly wage for an agricultural worker was between $9 and $l3.79. ...

The Respondent’s failure to satisfy the second prong of paragraph 99(2)(a) is sufficient to dispose of the matter; however, out of an abundance of caution, the evidence in respect of the other elements of subsection 99(2) are considered below.   ...

  ·                     Liability under Contract/Liability for Payment: Where a person purchases goods on behalf of another person and the other person is liable to pay for whatever it is that the supplier has sold, the person acting on behalf of the purchaser is considered to be an agent of the purchaser ...

Thus, the Appellant is permitted to advance his case and be heard on the merits without waiting until the Minister has considered the Appellant's Notice of Objection. ...

  [38]         When the Appellant first expressed dissatisfaction regarding the apportionment of the $500,000, in the summer of 2007, he had to be considered as having already implicitly agreed to a release regarding the payment's initial apportionment ...

(A “ lumper” is a person who is hired to load and unload goods from trucks into warehouses or from warehouses onto trucks.) [4]              It was Mae LeBlanc’s evidence that the Appellant considered its clients to be the lumpers. ...

The Wiebe Door factors must also be considered to determine whether the contractual intention suggested by the intention clauses is consistent with the remaining contractual terms and the manner in which the contractual relationship operated in fact ...