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Further, the other usual factors of tools, chance of profit/risk of loss and who benefits from the activities may also play a role in the analysis. [24] What the jurisprudence distills for this Court, in the absence of a definitive Federal Court of Appeal decision and preference, is the need for analysis of the evidence to achieve a decision on one of two dominant purposes: whether on balance the payments were made on account of monetary assistance to enhance the PDF’s education and research skills or paid as income in consideration of various services provided by the PDF to the University. ... Lanery to University were connected, rendered or provided in consideration of the payments. ...

En fin de compte, la considération primordiale dans l’exercice du pouvoir discrétionnaire de la Cour est « l’intérêt de la justice » (Larkman aux para 62, 85). ... Ce délai « n’est pas capricieux » et existe « dans l’intérêt public, afin que les décisions administratives acquièrent leur caractère définitif et puissent aussi être exécutées sans délai » (Berhad au para 60). [28] Je reconnais que l’intérêt de la justice demeure la considération primordiale dans l’octroi d’une prorogation de délai. ...

A valid notice of objection was filed for the 2013 taxation year, the first year of four years reassessed in total, and the three other years should be subject to the same treatment. [20] Unfortunately, as mentioned in the Pietrovito [5] decision below, the Court does not have authority when it comes to equity and fairness: [86] Finally, here are my last comments: no consideration of fairness or equity can be of assistance to the Appellant as this Court is a statutory court. As explained in Odebala‑Fregene, supra  [2015 TCC 44]: 22 Factoring in the nature of the specialized statutory scheme of the Act and that this Court is a statutory Court, considerations of fairness do not apply. ...

Both showed a knowledge of the Appellant’s business and were able to explain in reasonable terms the considerations surrounding their decision to fix the remuneration paid by the Appellant. [15] Mr. ... Sutton also confirmed the same reasons for being a monthly fee that she used to charge other real estate firms in consideration of basic brokerage services. [16] He did not deny that both remunerations were in fact deposited through his personal bank account in one single cheque that he signs based on the available cash flow of the Appellant from time to time. ...

Ultimately, the overriding consideration in the exercise of the Court’s discretion is “the interests of justice” (Larkman at paras 62, 85). ... This time limit “is not whimsical” and exists “in the public interest, in order to bring finality to administrative decisions so as to ensure their effective implementation without delay” (Berhad at para 60). [37] I recognize that the interests of justice remain the paramount consideration in granting an extension of time. ...

Ultimately, the overriding consideration in the exercise of the Court’s discretion is that the “best interests of justice be served” (Larkman at paras 62, 85). ... That time limit is “not whimsical” and exists “in the public interest, in order to bring finality to administrative decisions” (Berhad at para 60). [37] I acknowledge that the interests of justice remain the paramount consideration in granting an extension of time. ...

On the other hand, the Swingle decision (supra) is very pertinent to my consideration of the facts in this case. ... Perhaps Parliament, through the Department of National Revenue, should and could give this question some consideration. ...

City of Windsor [1923] S.C.R. 696, That case had to do with an assessment for the year 1920 and involved consideration of the Assessment Act as it stood prior to the insertion of subsec. (3) of sec. 13 made in 1922. ... Having regard to the provisions of subsec. (20) of sec. 5 as to the partial exemption of income derived from investments, etc., this feature of the assessment now in question might require further consideration before its validity could be upheld. ...

After giving the matter careful consideration I am convinced that is the proper interpretation. ... In my opinion, and with due respect for the contrary views of my brethren, as well as for those of the experienced magistrate, the section under consideration establishes a penalty in a fixed sum for each day’s default and the magistrate can no more reduce it than he can increase it. ...

Coming to the consideration of the legal effect of the finding or appeal of this departmental officer, it must be pointed out that the appellant proceeded with his appeal before the Commissioner without taking any objection to his jurisdiction or authority to hear the same. ... Lowry (1926) 43 T.L.R. 116 came up for consideration. The head note reads as follows: "‘The appellant, who was an agricultural machinery merchant bought a gigantic consignment of linen and set to work to make people buy it, and he succeeded in selling it within a year by organizing a vast activity for that purpose. ...