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The matter was considered without personal appearance and a decision was rendered on December 15, 2020. ... In the circumstances, the allegations and pleas in defence should, in my view, have been left for the trial judge to determine based on the evidence and submissions that the parties put forward. [28] The Defendant objects to the paragraphs being struck without leave to amend on the grounds that the Plaintiff had not sought that relief nor had there been any notice provided that it was being considered by the Court. [29] Rule 221 (1) provides that a pleading or anything contained therein may, by order, be struck out with or without leave to amend. ... Mosley" Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1443-18 STYLE OF CAUSE: AUGUST IMAGE, LLC v AIRG INC MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES ORDER AND REASONS: MOSLEY J. ...

Therefore, I have not considered that information in my review of the Decision. ... The officer considered the medical information and the fact that the note from Mr. ... Cheeseman’s first two Requests were considered in depth by the CRA as reflected in the taxpayer relief fact sheets completed by CRA officers. ...

The Appellant went by the lot a couple of times but did nothing else to develop it, except that she considered what type of house she would put upon it. ... It is only a matter of what weight you give to the later transactions, considered important to the Respondent’s position, that there were a series of transactions relative to the subject property. ... Each case must be considered after all the facts are ascertained, here they were. ...

These are considered non-business losses and are treated as personal living expenses subject to paragraph 18(1)(h) of the Act. ... Review of the facts Now, all of these elements being considered, the issue lies in raising the material facts and drawing conclusions from them. ... I have considered several of the cases of farm losses referred to me by counsel for the parties. ...

.), at page 106 (D.T.C. 5023), specified that a taxpayer who wishes to benefit from this inventory allowance must be the owner of the property that he wishes to have considered as part of that inventory:..there can be no doubt, in my view, that...for the paragraph to apply...the taxpayer must have a property interest in the inventory upon which he seeks the allowance. ... If, by reason of that provision, the cheese in question had to be considered to be something that was not an object of commerce and that could therefore not, under Article 1059 of the Civil Code of Lower Canada, be the object of a sale or become the property of the wholesalers, then nor could it be the object of a sale by the manufacturers to the plaintiff, or be part of the plaintiff’s inventory within the meaning of the Income Tax Act. ... Notwithstanding B.08.044, cheese that has not been manufactured from a pasteurized source and has not been stored but is marked or branded with the date of the beginning of the manufacturing process, may be sold to (a) a wholesaler; For all these reasons, I must conclude that the plaintiff was not the owner of the cheese which it sought to have considered as part of its inventory, and which is the subject of the Minister’s assessments in issue. ...

Mervin testified that both he and Maureen considered they owned the business and that the share split was something done by the accountant: Q. ... As to the argument that the evidence of intention is only oral, I agree with counsel for the respondent that by itself, assertions about intentions must be considered carefully when they are self-serving. ... However, I have also considered the fact that the evidence is not exclusively that of Mervin and Maureen but of their accountant as well. ...

Both parties acknowledge that the key words in subsection 55(2) are: that could reasonably be considered to be attributable to anything other than income earned or realized by any corporation after 1971 and before the transaction or event. The appellant adds that since the method which "safe income" is to be attributable is not laid down in the statute, and the section only requires that the dividend "reasonably be considered" to be attributable to anything other than "safe income", the Minister’s method of attributing "safe income" may not be the only reasonable way. ... If there is a reasonable doubt as to whether the words ’’reasonably be considered" can include a method other than that recognized by Revenue, this doubt should be resolved in favour of the taxpayer. ...

However the defendant's conduct, which I have considered when dealing with prejudice, is certainly always relevant: Aqua-Gem, supra, at page 204 (D.T.C. 297). ... I have considered the plaintiff's affidavit material. Among the factors set out in that affidavit is the transfer of the file from the Vancouver Department of Justice to the Department of Justice in Ottawa. ... Costs and proceeding with the action In Rae Import Corp, supra, Associate Chief Justice Jerome considered a motion to dismiss the action for delay. ...

He said that as early as 1980 the partnership considered developing a project designed to provide accommodation for tourists. ... 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. ... Appeal dismissed. 1 The impreciseness as to dates flows from the fact that in his testimony the appellant described an event or occurrence which he considered relevant without any reference to the approximate period of time when it occurred. ...

Minhas agreed this document excluded any mention relating to last year’s credit then being actively considered and that it was actually provided only one month later. ... Harvey would be appropriately considered an employee of an adverse party and that she was subject to cross-examination by appellant’s counsel pursuant to Rule 146(3) of the Tax Court of Canada Rules (General Procedure). ... Such a failure might well be considered as fatal to the Crown’s case and the taxpayer’s appeal allowed. ...