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Canada, (F.C.A.) 94 DTC 6655. [5]            In reviewing the Appellant's motion, there are two overriding considerations which govern. ... Relevance, which is more generously interpreted in discovery than at trial. [6]            With respect to consideration #1, just because the Minister, whether on purpose, by inadvertence or by negligence, wrongfully filed or otherwise provided taxpayer information contrary to section 241, does not mean that any further information should be released by the Minister. ... Moreover, the Court itself has no power to authorize a violation of the law of the land in these or any other circumstances. [7]            With respect to consideration #2, the Appellant has failed to satisfy the Court that, in any event, the dealings of the Minister or his agents with unrelated third parties, or proposals to amend legislation before confirmation of the assessments on April 14, 1999, has any relevance to the taxpayer. ...

In response to the Appellant's appeal referred to in paragraph 17 above, on or about March 21, 2000 the Minister of National Revenue rendered a decision on the appeal which determined that the IMC Limited Partnership was a new employer and, as a result, had the obligation to deduct and remit contributions under the Plan without consideration for the amounts previously deducted in 1998 by the Appellant. 19.                  ... This is because International Minerals & Chemical (Canada) Limited Partnership, as a new employer of Wesley N Schwalm, had the obligation to deduct and remit Canada Pension Plan contributions, without consideration for the amounts deducted previously in 1998 by International Minerals & Chemical (Canada) Global Limited. ... Therefore, it did not have the obligation to deduct and remit contributions (or premiums) without consideration of the amounts it deducted previously. [12]          The appeals are allowed. ...

His conclusions and opinion are couched in the following terms at pages 2 and 40 of the report: (page 2) Based on my scope of review and analysis and subject to the qualifications, assumptions and restrictions noted herein, in my opinion, a profit-oriented business person acting reasonably would not enter into the transactions, as described herein, in the absence of or excluding income tax considerations. ... (page 40) As stated above, it is my opinion that on a purely commercial basis, a prudent investor would not have purchased the Class A units of SRMP absent other considerations. ... Taylor's conclusion that "a profit-oriented business person acting reasonably would not enter into the transactions, as described herein, in the absence of or excluding income tax considerations" [3] relates to how a reasonable person would behave and would seem to be contrary to the Adam case, supra. ...

It appears to be conceded that the assessments cannot be sustained without the use of the unconstitutionally obtained evidence and that if the assessments were referred back to the Minister of National Revenue for reconsideration and reassessment on the basis that all evidence that was illegally obtained be excluded from the Minister's consideration the Minister would have no evidence on which to base an assessment. ... I do not discount the possibility that there may be cases in which there are considerations pertinent to the remedy to be granted under section 24 of the Charter which are different in proceedings of a civil nature before the Tax Court than those which prevail in criminal proceedings before a court of criminal jurisdiction. ... Jason had given no consideration to the implications of the O'Neill Motors case and the earlier criminal proceedings against these Appellants until Ms. ...

One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ... For Counsel for the Appellant it was predominantly on account of income, for Counsel for the Respondent, it was the reverse. [34]          One consideration may point so clearly that it dominates other and vaguer considerations in the contrary direction. ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ... However, in the absence of there being clear evidence to the contrary, the Court should give due consideration to the expressed intention of the parties. [14] Bonuses, minimum objectives and other terms of remuneration were set out in these agreements. ...

Today, when nearly everyone has a personal computer at home- serving both personal and employment/business needs- in order that consideration of tools be examined in its proper context, I would tend to confine the significance of owning this type of equipment to circumstances where the primary reason for its acquisition, up-grading, replacement and/or maintenance was driven by the work or business component. ... No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...

He stated: The criteria by which the exercise of a statutory discretion must be judged have been defined in many authoritative cases, and it is well settled that if the discretion has been exercised bona fide, uninfluenced by irrelevant considerations and not arbitrarily or illegally, no court is entitled to interfere even if the court, had the discretion been theirs, might have exercised it otherwise. [5] Lord Macmillan's comments were quoted with approval by Abbott J. of the Supreme Court in Boulis v. ... [38]          All these facts would demonstrate that the Minister took into consideration all the circumstances of the employment of the Appellant and that the decision was not contrary to law. [39]          The Appellant, therefore, has not demonstrated that the Minister acted in bad faith or for an improper motive or purpose, or that he took into consideration irrelevant facts or that he failed to take into account all of the relevant circumstances. [40]          A final argument of the Appellant was that she was under the impression of being discriminated against. ...

Accordingly, it is considered that this amount was properly subject to the GST as consideration for a taxable supply and is not eligible for rebate. ... No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...

Since the total income reported by the Appellants was insufficient to cover those expenditures, the Minister conducted a net worth and bank audit analysis following which it was concluded that the Appellants’ net worth had increased by $11,177 in 2010 and by a further $4,804 in 2011. [10]         On the basis of the net worth calculation and taking into consideration the assumed personal expenditures as well as the total income reported, as noted above, the Minister concluded that the Appellants had failed to report additional business income, calculated as follows: Description: 2010 2011 Assets $424,653 $422,588 Less: Liabilities 259,377 252,508 Net Worth 165,276 170,080 Less: Net Worth of Prior Year 154,100 165,276 Increase in Net Worth 11,176 4,804 Add: Personal Expenses 42,106 55,685 Add: Other expenses 563 3,914 Less: Total Income Reported 23,503 38,818 Total Unreported Income $30,342 $25,585 [11]         The reassessment was also based on Mr.  ... In the end, she concluded that the increase in the Appellants’ net worth was either attributable to the unreported cash from the laundry business or undeclared rent from the condominium. [26]         In closing submissions, the Minister argued that the Appellants had failed to discharge the onus of demonstrating to the Court that the reassessments for the subject years were incorrect, even after taking into consideration the errors noted above. ... Taking into consideration the adjustments to the SPE noted above (notably to the “Security” category), I find that the Appellants had total additional unreported net business income of $28,090 and $13,454 for the 2010 and 2011 taxation years, respectively and consequently, that each Appellant had additional unreported income of $14,045 and $6,727 for the 2010 and 2011 taxation year, respectively. ...