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She added “ there were no family considerations for this [arrangement] at all ” ... She also stated that I should take into consideration the contradictions between the appellant’s testimony and that of Mr.  ... Cooke benefited from the low rent charged by the appellant, since according to the appellant, one of the considerations taken into account in setting his rent was his low income ...

Where the statutory discretion has been exercised in good faith, and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose, the courts should not interfere ... The court may intervene and set aside the discretionary decision under review only if that decision was made in bad faith, if the statutory delegate clearly ignored some relevant facts or took into consideration irrelevant facts or if the decision is contrary to the law ... The applicant argues that the guideline may be considered but cannot be treated as binding and it cannot exclude other relevant considerations. ...

CONSIDERATION 13      To begin there are several preliminary submissions to be disposed of. ... Lord Woolf, M.R., was of the view that delay, of itself, was not a consideration which was in issue in Birkett v. ... Perhaps the only additional consideration, when pure delay is involved, ought to be whether it is fair to dismiss the action in question. ...

., stated at p. 562: "In construing statutes such as those under consideration in this appeal, which provide for far-reaching and frequently complicated administrative schemes, the judicial approach should be to endeavour within the scope of the legislation to give effect to its provisions so that the administrative agencies created may function effectively, as the legislation intended. ... Where the statutory discretion has been exercised in good faith and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose, the courts should not interfere. ... Where the statutory discretion has been exercised in good faith and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose, the courts should not interfere.... [37]            In determining the issue at bar, the foregoing must be kept in mind. ...

This statutory provision allows the Minister to waive or cancel all or any portion of any penalty with interest that is otherwise payable under the Act. [6]                 The Applicant's first request for consideration under section 220(3.1) of the Act was received by the Respondent on November 17, 2000. ... Where the statutory discretion has been exercised in good faith and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose, the courts should not interfere. [25]            In light of this standard of review, the question is whether the Respondent, acting as the delegate of the Minister, acted in accordance with the principles of natural justice and relied only on relevant, not extraneous, considerations. [26]            On the basis of the record, I see no breach of the principles of natural justice. ...

As I view it, they were not accurately related to the forgiveness officer in the submissions prepared by audit for his consideration. [21]            The Court is aware of the existence of section 152(4.2) of the Act which is also part of what is referred to as fairness provisions which provides taxing authorities with the discretion to grant relief against certain provisions of the Act in cases where normal deadlines for reassessing income tax returns to either eliminate or reduce tax payable should be considered. That section reads: 152(4.2) Notwithstanding subsection 152 (4), 152(4.1) and 152(5), for the purpose of determining, at any time after the expiration of the normal reassessment period for a taxpayer who is an individual (other than a trust) or a testamentary trust in respect of a taxation year (a) the amount of any refund to which the taxpayer is entitled at that time for that year, or (b) a reduction of an amount payable under this Part by the taxpayer for that year, the Minister may, if application therefore has been made by the taxpayer, (c) reassess tax, interest or penalties payable under this Part by the taxpayer in respect of that year... 152(4.2) Malgré les paragraphes (4), (4.1) et (5), pour determiner à un moment donné après la fin de la période normale de nouvelle cotisation applicable à un contribuable- particulier, autre qu'une fiducie, ou fiducie testamentaire- pour une année d'imposition le remboursement auquel le contribuable a droit à ce moment pour l'année ou la reduction d'un montant payable par le contribuable pour l'année en vertu de la présente partie, le minister peut, sur demande du contribuable: (a) établir de nouvelles cotisations concernant l'impôt, les intérêts ou les pénalités payables par le contribuable pour l'année en vertu de la présente partie;... [22]            I have been satisfied that the decision was based on observations that were improprely submitted by audit at CCRA, that as a result of these submissions the forgiveness officer clearly ignored relevant facts or took into consideration irrelevant facts and the decision is contrary to law. ... Should he accede that my consideration of the facts and the applicable law have merit and waive the penalties and interests imposed, I then urge the applicant to make an application to the Minister under section 152(4.2) of the Act and seek refund of the funds wrongfully retained and collected by CCRA. ...

The fact that one party may be impecunious does not automatically determine the application in favour of the other party who will not ultimately be able to collect damages, although it may be a relevant consideration (Hubbard v. ... In American Cyanamid, supra, Lord Diplock cautioned, at page 408, that: [i]t would be unwise to attempt even to list all the various matters which may need to be taken into consideration in deciding where the balance lies, let alone to suggest the relative weight to be attached to them. These will vary from case to case. [25]            In the present case, the public interest has to be taken into consideration as this case deals with the enforcement of public legislation. ...

. @ [2] Furthermore, practical considerations should be taken into account to ensure that statutory provisions are not interpreted in a vacuum, without considering practical realities, if such practical considerations are not precluded. ... In this instance, the rolls of fabric are the goods that are under consideration. ...

Did the Committee(s) take into consideration the nature of the Applicant's profession and averaged variable net income during the course of the repayment period? ... No. 1065 (T.D.); Re: Maple Lodge Farms Ltd and Government of Canada et. al. (1982) 137 DLR (3d) 558 at 562 (S.C.C.)). [4]                The Appellate Court can intervene "only if that decision was made in bad faith, if its author clearly ignored some relevant facts or took into consideration irrelevant facts or if the decision is contrary to law" (Barron, supra at 5122; Re: Maple Lodge Farms Ltd., supra at 562). ... The Applicant set out her circumstances in a number of letters to the Minister and their contents were considered and a response was given. [7]                The Guidelines suggest that what should be considered are the following: whether, pursuant to s. 5, there are extraordinary circumstances; whether, pursuant to s. 6, the interest or penalty was primarily because of the actions of the Minister; or whether, pursuant to s. 7, there is an inability to pay. [8]                In addition to these considerations, s. 10 of the relevant Information Circular sets out a number of factors that will be considered when reaching a conclusion. ...

the decision must not take into consideration matters which were not proper to be regarded, or fail to consider matters which were of direct importance. ... Similarly, the problem resulting from the notices of assessment was not communicated to the Minister for consideration (see the applicant's letters to the Minister, dated December 7, 2001 and January 14, 2002). ... So long as the evidence in the record supports the decision, this Court should not interfere. [26]       Irrespective of my personal opinion about the situation in which the applicant found itself in the 1991 to 1995 taxation years, if I am to apply the patently unreasonable decision as the standard of review I am obliged to conclude that in view of the process of investigation and consideration of the facts that was undertaken at the first and second decision-making levels; and given the scope of the discretionary authority given to the Minister or his representative by subsection 220(3.1) of the Act as specified by the tests laid down in the policy on the application of subsection 220(2.1) of the Income Tax Act, dated November 8, 2000, the respondent could validly make the decision that he did. ...