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  (2) Where a particular person has charged to, or collected from, another person tax under Division II calculated on the consideration or a part thereof for a supply and, for any reason, the consideration or part is subsequently reduced, the particular person may, in or within four years after the end of the reporting period of the particular person in which the consideration was so reduced,   (a) where tax calculated on the consideration or part was charged but not collected, adjust the amount of tax charged by subtracting the portion of the tax that was calculated on the amount by which the consideration or part was so reduced; and   (b) where the tax calculated on the consideration or part was collected, refund or credit to that other person the portion of the tax that was calculated on the amount by which the consideration or part was so reduced ...

         (1)            Where a particular person has charged to, or collected from, another person an amount as or on account of tax under Division II in excess of the tax under that Division that was collectible by the particular person from the other person, the particular person may, within two years after the day the amount was so charged or collected, (a)            where the excess amount was charged but not collected, adjust the amount of tax charged; and (b)            where the excess amount was collected, refund or credit the excess amount to that other person. (2)           Where a particular person has charged to, or collected from, another person tax under Division II calculated on the consideration or a part thereof for a supply and, for any reason, the consideration or part is subsequently reduced, the particular person may, in or within four years after the end of the reporting period of the particular person in which the consideration was so reduced, (a)            where tax calculated on the consideration or part was charged but not collected, adjust the amount of tax charged by subtracting the portion of the tax that was calculated on the amount by which the consideration or part was so reduced; and (b)           where the tax calculated on the consideration or part was collected, refund or credit to that other person the portion of the tax that was calculated on the amount by which the consideration or part was so reduced. (3)           Where a particular person adjusts, refunds or credits an amount in favour of, or to, another person in accordance with subsection (1) or (2), the following rules apply: (a)            the particular person shall, within a reasonable time, issue to the other person a credit note, containing prescribed information, for the amount of the adjustment, refund or credit, unless the other person issues a debit note, containing prescribed information, for the amount; (b)           the amount may be deducted in determining the net tax of the particular person for the reporting period of the particular person in which the credit note is issued to the other person or the debit note is received by the particular person, to the extent that the amount has been included in determining the net tax for the reporting period or a preceding reporting period of the particular person; and (c)           the amount shall be added in determining the net tax of the other person for the reporting period of the other person in which the debit note is issued to the particular person or the credit note is received by the other person, to the extent that the amount has been included in determining an input tax credit claimed by the other person in a return filed for the reporting period or a preceding reporting period of the other person. (4)           This section does not apply in circumstances in which section 161 or 176 applies. [7]            The premise of the GST is that GST collected by the Appellant is trust money. ...

The facts surrounding the submission of this application are not being contested; rather, what is in dispute is their characterization for the purposes of the exercise of the Court’s power of re-consideration. ... The development described below occurred in the course of Beaudry J.’s consideration of the case, without the attorneys involved informing the Federal Court ... At most, he agreed in 2008 to postpone consideration of the objections relating to Mr.  ...

Were the humanitarian and compassionate considerations sufficient? IV.   ... As for the finding that there were insufficient humanitarian and compassionate considerations to justify taking special measures, Mr.  ... Humanitarian and compassionate considerations are assessed as a whole. ...

Having said this, positive considerations are ample in this case and support a positive result. [42] The Appellant expressed remorse, not only at his IAD hearing, but also beginning in 2014 when he began to realize the significance of his mistake. ... Although the best interests of the children are not solely determinative of this appeal, the Appellant’s son and daughters’ integration into Canadian society is a significant consideration in this case. ... [9]   While the Minister argues that it was unreasonable for the IAD to find sufficient H&C considerations to outweigh the Respondent’s inadmissibility to Canada given that the H&C considerations based on the best interest of the children were grounded on children who only have temporary status in Canada, I find that the underlying Decision is nonetheless reasonable. [10]   The IAD thoroughly canvassed (i) the seriousness of Mr. ...

Turning to the facts in the present appeal, it remains to be determined what has been supplied in return for the consideration paid. ... The services are rendered under a single contract, for a single consideration, albeit the invoice is itemized. ... The argument of the Crown, as I understand it, is that the rent payable by the subtenants is partly consideration for land (the lots) and partly consideration for something else. ...

Pickard had given no consideration for the amounts deposited in her account between 2002 and 2005.   ... Waugh had performed services in respect of the new business venture, as consideration for funds that were deposited into her account, such consideration would constitute employment or business income to her. ... Pickard provided consideration for the deposit of the funds by performing bookkeeping and secretarial services for her husband’s business. ...

I have no doubt that the location of the business was one of the paramount considerations present to Mr. ... Lowres by the landlord but was never a matter of serious consideration between them. ... The statutory rule outlined in Section 20(6) of the Income Tax Act quoted above applies only ‘ where an amount can reasonably be regarded as being in part consideration for disposition of depreciable property of a taxpayer of a prescribed class and as being in part consideration for something else’’. ...

I don’t find the word “benefit” floating around, which is the word we are talking about here, but “consideration”. ... Further he says: “It seems to me they received consideration from the Jarvis School...” ... There is so much consideration here... He doesn't use vague words like benefit, he uses words like consideration over, over and over again and, in my feeling, this is no accident... ...

According to the Respondent, the case law establishes that a moral obligation does not constitute “consideration” for transferred property within the meaning of subsection 160(1) of the ITA.   ... However the Respondent denies that this constitutes consideration for the Payment received by the Appellant from Umicore Optical at the direction of her father ... In the instant case, however, the evidence shows on a balance of probabilities that the Appellant verbally agreed to pay the amount owed to Elcan Optical as consideration for the receipt of the payment ...