Federal Court of Appeal

Taxpayer did not demonstrate that predominant intent in carrying out practice of law was to profit

Tax - Income Tax - Business and property income

Summary dismissal justified, application so clearly improper with no chance of success

Pensions - Federal and Provincial Pension Plans - Federal pension plans

Members not exercising judicial functions when they sit on Canadian Judicial Council

Quebec judge allegedly captured on video in process of purchasing illicit substance

Return of deposit was not new basis of reassessment

Tax | Income tax | Tax credits

All conditions were part of scheme that had ultimate objective to ensure safety

Maritime and admiralty law | Pilots and pilotage authorities | Pilotage authorities

Crown had no obligation to provide taxpayer with list of undertakings

Federal appeal | Tax | Income tax | Administration and enforcement