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She resided in Ontario prior to her work in Tokyo. [3]                 By the assessments dated May 30, 1997, the applicant was considered as being ordinarily resident in Canada in the province of Ontario and was therefore charged $13,198.63 in net federal tax and $7,750.84 in net provincial tax for 1993 and $10,195.09 in net federal tax and $5,789.10 in net provincial tax for 1994. ...

Nonetheless, since all the claims failed on other grounds, and the limitation point was not considered in the reasons for judgment of the Supreme Court of Canada, there is nothing here to assist the appellant. [29]            Finally, Counsel relied on Air Canada v. ...

Those principles should be consistently applied; if a Judge declines to apply them, without a reason for doing so, he may be considered to have acted arbitrarily or capriciously and not judicially.          ...

The Appellant was told, however, that her request for reassessment would be considered under the provisions of subsection 152(4.2) of the Act. ...

It is sufficient to say that, in my view, section 58(i) of the Act was not intended to authorize, and Regulation 175 does not provide for, a scheme under which claimants are entitled to have applications for remission considered and disposed of by decisions that are appealable under section 94.                        ...

The motions judge should have considered that the documents at issue came into existence by compulsion of law for a very specific purpose since the information was prepared and provided to the CRTC so as to allow the CRTC to discharge its statutory duty. ...

H.M. 2 this Court considered earlier jurisprudence and confirmed the basic principle that it is the duty of the Minister to assess, and if necessary reassess, taxpayers' returns so as to apply correctly the law to the facts. ...

The access to information documents with redactions that were considered by the Minister shall appear in the appeal book ...

For that purpose, this Court has identified certain factors that may be considered, including (a) whether there has been a continuing intention to appeal; (b) whether the appellant has provided a reasonable explanation for the delay in filing the notice to appeal; (c) whether another party has been prejudiced by the delay; and (d) whether a serious issue is raised on appeal: Canada Trustco Mortgage Co. v. ...

In their view, had the Judge considered the evidence, she would have been compelled to conclude that the onus had shifted to the Minister to prove the source of their income which explained their net worth. ...