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In so reassessing the Appellant for the 1996 and 1997 Taxation Years, determining the Appellant's CTB for the 1995, 1996 and 1997 "base taxation years" and redetermining the Appellant's GST Credit for the 1995, 1996 and 1997 Taxation Years, the Minister made the following assumptions of fact: (a) at all relevant times to the years in appeal, the Appellant was married to, lived with and was supported by the Spouse; (b) the Appellant and her Spouse had three children (hereinafter the "Children") as follows: Name Date of Birth Nicholas Patrick Gartner February 26, 1979 Becky Jo Gartner April 16, 1980 Jordan Steven Gartner July 21, 1982 (c) the combined net incomes of the Appellant and the Spouse (hereinafter referred to as the "Family Net Income") are as follows: 1995 1996 1997 Net Income – Appellant $32,191 $33,488 $35,082 Net Income – Spouse 43,710 52,834 51,025 Family Net Income $75,901 $86,322 $86,107 (d) the Appellant's Spouse is considered a "cohabiting spouse" of the Appellant; [5] Finally, the Appellant was able to afford to proceed to divorce and obtained a judgment dated April 4, 2000 (Exhibit A-1, Tab 2) which reads, in part, that the couple "commenced living separate and apart (although under the same roof) on March 28, 1992" and that they continued so until the date of judgment. ... The Court has considered the facts in this matter and the law relating to this appeal as to the award of costs. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... That may be in some measure correct, however, it is something which the Appellant must have been aware of prior to her embarking on this venture. [4] She was cognizant of the fact that they were considered high risk borrowers, were not able to obtain favourable interest and payment terms and would likely be required to incur mortgage broker's fees to obtain financing. ...

The Minister considered the loan to be income under subsection 15(2). [7] The appeal raised three questions: first, whether it is necessary, for subsection 15(2) to apply, that the loan be made to a shareholder as a shareholder; second, whether the taxpayer was right in contending that the subsection was inapplicable in the circumstances because he was not a shareholder of the company; and third, whether the exception or exceptions in paragraph 15(2)(a) excluded the loan from the provisions in issue. [8] The Court of Appeal noted that the trial judge had erred in finding that the requirement of payment within a reasonable time had been met. ... I agree with the following passage from the appellants’ “Written submission”: [TRANSLATION] Written submission: the Federal Court of Appeal considered what interpretation should be given to the term “reasonable assistance” in the context of subsection 15(2). [16] When a statute describes a reasonable time or any other reasonable measure or conduct, one can be sure that what is meant is not something rigidly specific, eternal, universal or regulating, or even a verity. ...

The new provisions now speak of insurable hours, not insurable weeks. [20]          Section 9.1 of the Employment Insurance Regulations is worded as follows: 9.1 Where a person's earnings are paid on an hourly basis, the person is considered to have worked in insurable employment for the number of hours that the person actually worked and for which the person was remunerated.                                                                                                 ...    (3) Where an insured person is remunerated by the employer for a non-working day and (a) works on that day, the person is deemed to have worked in insurable employment for the greater of the number of hours that the person actually worked and the number of hours that the person would normally have worked on that day; and (b) does not work on that day, the person is deemed to have worked in insurable employment for the number of hours that the person would normally have worked on that day. 10.2 For the purposes of sections 9.1, 10, 10.1 and 22, (a) an hour of work performed in insurable employment is considered to be a single hour of insurable employment, even if the hour is remunerated at an overtime rate of pay; and (b) if the addition of hours of insurable employment falling between the first day and the last day worked in a given period of employment results in a total number of hours that contains a fraction of an hour, the fraction shall be counted as a whole hour. [22]          On a reading of the various requirements laid down by the Act, there is no doubt that the compensation equal to three months' wages does not meet those requirements. ...

I agree that all these factors should be considered. However, for reasons that I shall come to, I do not believe that the second of them should be given great weight. [3] The appeal is from an assessment made by the Minister of National Revenue (the Minister) under Part IX of the Excise Tax Act, requiring the Appellant to pay goods and services tax (GST) in respect of certain sales of natural gas. ... That right was lost when the Attorney General decided to elect the general procedure. [11] I have considered all five factors. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... Therefore, for purposes of the ETA she cannot be considered to be in a commercial activity and consequently not entitled to ITC’s. [14]         The Appeal is dismissed. ...

For the purposes of section 125, an “active business” is any business carried on by a corporation other than a “specified investment business” or a personal services business. [8]              A “specified investment business” includes any business with less than six full-time employees throughout the year and has the “principal purpose” of earning income from property or the leasing of property. [9]              The phrase “principal purpose” in the context of a “specified investment business” is not defined in the Act but the phrase was considered by Bowman J. ... Minister of National Revenue, [1989] 1 C.T.C. 2364, 89 D.T.C. 242 at 2366 (D.T.C. 244) [10]         It is the “principal purpose” of the Appellant’s business which must be considered and not the “principal purpose” stated by Mr. ...

The REOP test was considered by the Supreme Court of Canada in Moldowan v. ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

Lubetsky Mouna Aber   Counsel for the Respondent: Louis L'Heureux     ORDER           Whereas an order was issued on November 21, 2014 in this matter allowing the appellant's motion pursuant to Rules 53(1)(a), (b) and (c) of the Tax Court of Canada Rules (General Procedure), to strike paragraph 76 of the respondent's reply to the notice of appeal;             And whereas counsel for the appellant requested that costs on a solicitor‑and‑client basis be awarded to the appellant in the matter;             And whereas counsel for the parties have made submissions with respect to the appellant's counsel's request for costs on a solicitor‑and‑client basis;             And having considered the parties' submissions;             It is ordered that the appellant be awarded costs on a solicitor‑and‑client basis for one counsel and party and party costs for any other counsel who would normally be entitled to costs. ... Young [2] that solicitor and client costs: … are generally awarded only where there has been reprehensible, scandalous or outrageous conduct on the part of one of the parties. … [14]         The Court added: … An unsuccessful attempt to prove fraud or dishonesty on a balance of probabilities does not lead inexorably to the conclusion that the unsuccessful party should be held liable for solicitor‑client costs, since not all such attempts will be correctly considered to amount to "reprehensible, scandalous or outrageous conduct". ...

“adjusted cost basis” to a policyholder as at a particular time of the policyholder’s interest in a life insurance policy means the amount determined by the formula (A + B + C + D + E + F + G + G.1)- (H + I + J + K + L) where A is the total of all amounts each of which is the cost of an interest in the policy acquired by the policyholder before that time but not including an amount referred to in the description of B or E,... [5] The notice of confirmation by the Minister of National Revenue (“the Minister”) confirms the appellant’s assessment for the following reason: [TRANSLATION] The notice of objection you filed in respect of the income tax assessment made for the 1995 taxation year was carefully considered in accordance with subsection 165(3) of the Income Tax Act. ... The T5 slip was filed at the hearing as Exhibit A-4. [7] In making the assessment, the Minister considered the facts described in paragraph 9 of the Reply to the Notice of Appeal to be true. ...