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I will accordingly restrict my consideration to the discretion issue. ...

Therefore, in my view, the gamble taken by the appellant in prosecuting his appeal turned out to be a very bad decision. [5]      Counsel for the appellant also made a strong case that the appellant should be given special consideration in view of the harmful nature of the allegation of fraud or gross negligence underlying the assessment of penalties under subsection 163(2). ...

A consideration of all those parts serves as a basis for an answer to the central question, which is "whether the person who has been engaged to perform the services is performing them as a person in business on his own account. ...

After careful consideration and review, the Minister reassessed the Appellant's 2001 income tax return to allow a capital loss in the amount of $75,000.00. 8.          ...

The official in charge of the file admitted that the appellant had in fact performed the work over the years, even adding that this work met all the requirements and conditions to be considered insurable. [8]      He also stated that the question of bonuses had been the deciding factor in his recommendation to exclude the appellant's work from insurable employment. [9]      After stating that this was the only consideration, he qualified his assessment somewhat by estimating at 90 per cent the importance of this factor in making the decision. ...

He submits that the Appellant did not incur a bad debt during and subsequent to the Assessment Period, as he received, within the meaning of subsection 123(1) of the Act, the Invoiced Amount as consideration when it was applied against the debt owed to Bell Pole, and thus was paid to him at law. 13.        ...

NOW THEREFORE in consideration of the mutual covenants contained in this Agreement the parties agree as follows: AMENDMENT The Separation Agreement is hereby amended as follows: (a)      Paragraph 7 of the Separation Agreement shall be amended as follows: 7.        ...

Unfortunately, the information contained in the documents produced is so sketchy, vague and incomplete, that it cannot successfully assist the Appellant in the position he has taken. [7]      In his determination, however, the Minister took into consideration the earnings of the Appellant documented by the cheques provided by the Payer totalling $4,050.00 as well as the findings of Michel Germain, Labour Standards Officer and Human Resources Development Canada (HRDC), who investigated the Appellant's complaint against the Payer. ...

I have let you vent your frustrations and if you were not treated with respect, that is regrettable, but it is not something I can take into consideration this afternoon, and I have to disregard that part of your argument. [2]      You have not made it terribly easy for me because your books are not only in disarray, I have not seen any books. ...

Describing these measures as abusive and inhumane, he asked the Court to make a special order that takes into consideration facts and circumstances he describes as exceptional. [10]     The relevant legal provisions are specifically sections 122.6 and 122.64 of the Income Tax Act (the "Act") and section 6302 of the Income Tax Regulation (the "Regulation"), which read as follows: 122.6.     ...