Drop box Assignment #1 The advantage of the CanLII website is that it allows us to also sort our cases by "most cited" . Most cited Introduction to Law shows us how many judges referred to that particular decision in subsequent judgments. This means that LAWS 3041 the case was used as a precedent in subsequent decisions so it is an important case to be aware of Student Name: Student ID: For the next part of the assignment you will look up the case below and answer the following questions. ICC means Tax Court of Canada. So you can either search the Tax Court of Canada website under " I would like to . . . Find a Decision" (that is a big hint to see if you answered question 2a correctly) or use Find an online legal dictionary and provide a legal definition for fiduciary: the CanLII website and search under Canada (Federal Court) and then Tax Court of Canada (another hint to see if you answered question 2a correctly). You need only enter the last name of the Appellant (because You can either google search for online dictionaries and then enter the term or if you search "legal she is appealing her tax assessment) in this case to be able to find the case in question (note: the Queen definition of fiduciary" it will give you the definition as well as some legal dictionary websites. DO NOT represents the government - this is a Public Case but not a criminal case, anytime you are dealing with a use Wikipedia or Investopedia. government body it is considered Public Law vs. Private Law). URL of dictionary and term (web source): (ie http:/_ Find the following case: Definition: Tramble v. The Queen, 2001 CanLII 416 (TCC) NOTE OPEN THE "COURTS OF CANADA LECTURE SUPPLEMENT" ON FOL TO ASSIST YOU WITH THE REST OF THIS ASSIGNMENT The issue: 2. A tax payer has a right to appeal an assessment or reassessment of tax. The appellant appeals from assessments for the 1996 and 1997 taxation years whereby the Minister of National Revenue disallowed the deduction of losses of $4,661 and 2. a Which court and branch has exclusive jurisdiction with regard to interpretations of the Income $1,198 which she sustained in carrying on of what she contends is a business as an artist. Tax Act and assessments and reassessments of tax matters (refer to the Courts of Canada lecture supplement under content)? She began showing income and loss in 1980, and was not until 1996 (16 years later) that Answer: Court Jurisdiction (hint would it be a federal or provincial court): the losses were disallowed on the basis that she had no reasonable expectation of profit; Branch (hint the actual name of the court) in twenty years she has earned a profit in only one year. Provide the URL (government website) for this court: The [CRA] also based this on : You are now going to search an actual case online. There are a couple of ways you can do this for free. (a) She worked full time as a teacher in the years in question. For example if you wanted to find a case involving citizenship and immigration, this would be a federal court case. If we went to the Federal Court of Canada's website and clicked on the "Court Files and (b) Her work is too localized - she should be trying to sell it across the country. Decisions" tab we can find /search cases that this particular court has dealt with and sort by relevance or decision date. (c) Her area of artistic endeavour is too specialized: paintings with religious themes are not much in demand these days. The question for the court is: Is her art endeavours a business? We will look at precedents and how they were applied to this case: There is another site that we will also use for future assignments called CanLII - Canadian 2.b. What was the precedent set in Rouxing v. The Queen, file 2001-934(IT)I, (hint Legal Information Institute (hyperlinked) paragraph 5 and 16 of the Icamble decision) Answer: How does The Honourable D.G.H. Bowman_apply this precedent to the Tramble case Here you can search all federal based courts and provincial courts including boards and tribunals. (hint paragraph 6) Answer: Do you agree? Explain.Answer: 2.c. What is the test to be applied to determine: "Is there or is there not truly a business?" as set out by The Court's former Chief Justice Bowman in his 1998 decision in Kaye v. The Queen, 98 DTC 1659? (hint paragraph 17 of the Tramble desicion; include the reference to the Income Tax Act) Answer: How does The Honourable D.G.H. Bowman apply this precedent to this case and does he allow her appeal on the basis