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  [8]              Appellant counsel submitted the bank considered the appellant as the “primary recipient” He produced a document that uses the descriptor in the context of disclosure information to borrowers relating to the cost of borrowing. ...

He argues that you had to pay $50 to take part in the auction, that the bottles of wine were sold in lots and that the Foundation was obliged to award all of the lots. [53]         He maintains that the Foundation’s auction cannot therefore be considered an unrestricted market. ...

Ghaffar taken a more active interest or role in his appeal he may have discovered the need to apply for an extension earlier but I have already considered Mr.  ...

They must be considered in the light of the basic premises that everyone must have a fiscal residence somewhere and that it is quite possible for an individual to be simultaneously resident in more than one place for tax purposes. [15]         In Snow v. ...

Justice O’Connor dealt with that decision in Joshi but interpreted it as allowing that “the determination of capital losses in a nil assessment may be considered by the Court if they affect the taxpayer’s position in subsequent years (i.e., loss carry-forwards)”. [69]         Justice Noël subsequently invalidated that interpretation and re-established the fact that, in Aallcann Wood Suppliers, “ [t] he year in issue was not a nil assessment year”. [21] [70]         For those reasons, Aallcann Wood Suppliers cannot be used as a basis in this case for the right to appeal a nil assessment. [71]         In conclusion, the relevant case law does not validate the applicant’s arguments concerning the right to appeal a nil assessment. [72]         The applicant submits to the Court the argument that he would be entitled to have an ABIL that was initially requested to be allowed for the 2001 taxation year applied to 2002 after new evidence was obtained showing that the loss was incurred in 2002. [73]         The applicant has insisted a great deal on the fact that he now has information that he could not have when his file was being processed by the respondent. ...

It is my view that this means that the cost of the Devices and the cost of the fitness classes are not considered to be medical expenses for the purposes of the Act. ...

These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard… … 40 The focus of the inquiry under subsections 227.1(3) of the Income Tax Act and 323(3) of the Excise Tax Act will however be different than that under 122(1)(b) of the CBCA, since the former require that the director's duty of care, diligence and skill be exercised to prevent failures to remit. ...

(iii) de causer une injustice à la personne que le requérant désire interroger   [24]         The remedy provided for in Rule 99 is an extraordinary one and all the conditions described in Rule 99(2) must be satisfied before the issuance of an Order can be considered. ...

The relevant portions read as follows: “tax shelter” means … (b) … a property (including any right to income) … in respect of which it can reasonably be considered, having regard to statements or representations made or proposed to be made in connection with … the property, that, if a person were to … acquire an interest in the property, at the end of a particular taxation year that ends within four years after the day on which … the interest is acquired, (i) the total of all amounts each of which is (A) an amount … represented to be deductible in computing the person's income for the particular year or any preceding taxation year in respect of … the interest in the property … … would equal or exceed (ii) … (A) the cost to the person of … the interest in the property at the end of the particular year, … [emphasis added]   [5]              There are a number of elements to this definition. ...

Canada, 2005 TCC 545, Justice Bowman stated the following, at paragraphs 11 and 12:   [11]        In drawing the line between “ordinary” negligence or neglect and “gross” negligence a number of factors have to be considered. ...