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and (C)       Does the differential treatment discriminate, by imposing a burden upon or withholding a benefit from the claimant in a manner which reflects the stereotypical application of presumed group or personal characteristics, or which otherwise has the effect of perpetuating or promoting the view that the individual is less capable or worthy of recognition or value as a human being or as a member of Canadian society, equally deserving of concern, respect, and consideration? ...

  [5]      Unfortunately, this Court must take all relevant facts into consideration in order to verify whether the assessment was correctly made in accordance with the provisions of the Act, in which case the assessment must be confirmed; the Tax Court of Canada does not have the legal authority to set aside or vary an assessment for reasons based essentially on equity. ...

)   [6]      The evidence adduced by the Applicant covered a litany of facts and considerations that were of little or no relevance ...

  [24]     Here, the Appellant chose to come to his ex-spouse's aid and look after his children's needs by means of a very unusual tactic that consisted in paying her a salary for no consideration and no work. ...

This suggests that an important consideration in determining whether the program qualifies is the reason that the taxpayer enrolled in the program in the first place. ...

In 1998, the children sold the property for a total consideration of $1,850,000. [4]      The Minister of National Revenue issued assessments of tax to Mr. and Mrs. ...

I can only conclude that the Minister was correct to include the withdrawal in the Appellant's income for 2003, and the Commissioner of Review Tribunals will be so advised pursuant to section 44 of the Old Age Security Regulations. [6]      I do not wish to leave this matter, however, without expressing the hope that the government might give consideration to proposing an amendment to the Act that would give some relief to persons in the Appellant's position. ...

One thing is certain: if I had to be satisfied beyond a reasonable doubt, I would certainly not accept the explanations. [12]     In order to deal with the explanations given in support of the appeals, I must take elements beyond my simple intuition into consideration. ...

The Appellant was amazed that the person responsible for his file could have concluded that this was a capital loss and not a business loss without making an analysis or taking into consideration all of the facts relating to the loan from which this issue arose. [5]      He also explained in detail all the facts and circumstances that led him to agree to give the loan to his son Richard. ...

On or about November 19, 1998, the property was transferred from her husband and herself, as joint tenants, to her for consideration of "natural love and affection". ...