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[emphasis added] [37]            In argument, the Minister’s counsel also submitted the Applicant had filed his returns late. [38]            In my view, the delegate’s consideration of lateness could have been addressed to one of two different concerns. First, her consideration could be construed as a finding that the Applicant failed to comply with a legal requirement of the ITA to file his returns by April 30 of the following year. ... Overall Assessment of Reasonableness [53]            Having set out the various considerations, I must now assess the overall reasonableness of the delegate’s decision. ...

These are considerations which appear to me to follow from the reasoning of the Judicial Committee in Robinson v. ... There is no such discretionary statutory provision applicable to the case at bar, but apart from that consideration, there are two matters to be noted. ... That considerations of public safety and security require that the utmost secrecy be maintained with respect to certain documents and information in relation thereto in the possession of the Crown has long been recognized. ...

S-s. 40 of s. 2 of the Insurance Act reads:— MUTUAL INSURANCE Mutual insurance means a contract of insurance, in which the consideration is not fixed or certain at the time the contract is made but is to be determined at the termination of the contract or at fixed periods during the term of the contract according to the experience of the insurer in respect of all similar contracts whether or not the maximum amount of such consideration is predetermined. ... A premium note is defined by s-s. 48 of s. 2 of the latter statute to mean:— An instrument given as consideration for insurance whereby the maker undertakes to pay such sum or sums as are legally demanded by the insurer, the aggregate of such sums not to exceed an amount specified in the instrument and includes any undertaking to pay such sums regardless of the form thereof and whether or not accompanied by a deposit of money or security. ... Justice Hyndman, my consideration of the present matter leads me to a different conclusion. ...

(e)      the transferee and transferor are jointly and severally liable to pay under this Act an amount equal to the lesser of      (i) the amount, if any, by which the fair market value of the property at the time it was transferred exceeds the fair market value at that time of the consideration given for the property, and      (ii) the total of all amounts each of which is an amount that the transferor is liable to pay under this Act in or in respect of the taxation year in which the property was transferred or any preceding taxation year, but nothing in this subsection shall be deemed to limit the liability of the transferor under any other provision of this Act. ... After careful consideration of the parties' request, I believe the interest of justice would be better served if I address rather than ignore them. ... Its purpose "is to prevent a taxpayer from defeating the claim of the Minister to unpaid taxes by transferring his assets to a spouse, or certain other persons, for little or no consideration" 28. ...

Nonetheless, tax considerations shaped transactions related to the merger ... This was the principal tax consideration in the transactions described below. ... Second, in consideration of the transfer of the beneficial interest in the properties, 619 issued preferred shares in the name of the predecessors, which simultaneously passed to Envision. ...

T- 2, the Tax Court Judges have discretion to disregard the usual rules of evidence and are permitted to conduct hearings as informally and expeditiously as the circumstances and consideration of fairness permit. Subsection 18.15(3) of the Act reads thus: 18.15(3) Notwithstanding the provisions of the Act under which the appeal arises, the Court is not bound by any legal or technical rules of evidence in conducting a hearing and the appeal shall be dealt with by the Court as informally and expeditiously as the circumstances and considerations of fairness permit. ... Rather, the objective is to determine whether the intervention would cause a reasonable and well informed observer to apprehend that the mind of the trial judge was closed to a fair and impartial consideration of the case: Committee for Justice and Liberty v. ...

As we have seen, he took numerous indicia into consideration, including those used in common law provinces, which could enable him to determine the legal nature of the relationship of the parties ...   [64]            The appellant added that, in looking for the relationship of subordination, the judge mistakenly took into consideration the fact that he was subject to a Code of Ethics. ...   [66]            The application of a Code of Ethics by the CLP and the fact that the appellant performed his duties under the authority of a commissioner remain relevant indicia of supervision that the judge could take into consideration. ...

Heron Bay may take the position that the judge misinterpreted the relevant statutory provisions, or that he was led into error by his consideration of inapplicable jurisprudence or statutes. ... Consideration of an issue not raised by either party without inviting submissions [25]            This ground of appeal relates to the judge’s analysis of the third statutory condition for entitlement to a deduction under subparagraph 20(1)(l)(ii) of the Income Tax Act. ... Rather, the objective is to determine whether the intervention would cause a reasonable and well informed observer to apprehend that the mind of the trial judge was closed to a fair and impartial consideration of the case: Committee for Justice and Liberty v. ...

 (1) Without restricting the generality of section 3, there shall be included in computing the income of a taxpayer for a taxation year, 56. (1) Sans préjudice de la portée générale de l’article 3, sont à inclure dans le calcul du revenu d’un contribuable pour une année d’imposition : (h) amounts required by section 146 in respect of a registered retirement savings plan or a registered retirement income fund to be included in computing the taxpayer’s income for the year; h) toutes sommes relatives à un régime enregistré d’épargne-retraite ou à un fonds enregistré de revenu de retraite et qui doivent, en vertu de l’article 146, être incluses dans le calcul du revenu du contribuable pour l’année; 146. (8) There shall be included in computing a taxpayer’s income for a taxation year the total of all amounts received by the taxpayer in the year as benefits out of or under registered retirement savings plans, other than excluded withdrawals (as defined in subsection 146.01(1) or 146.02(1)) of the taxpayer and amounts that are included under paragraph (12)(b) in computing the taxpayer’s income. 146. (8) Est inclus dans le calcul du revenu d’un contribuable pour une année d’imposition le total des montants qu’il a reçus au cours de l’année à titre de prestations dans le cadre de régimes enregistrés d’épargne-retraite, à l’exception des retraits exclus au sens des paragraphes 146.01(1) ou 146.02(1), et des montants qui sont inclus, en application de l’alinéa (12)b), dans le calcul de son revenu. (9) Where in a taxation year a trust governed by a registered retirement savings plan (9) Lorsque, au cours d’une année d’imposition, une fiducie régie par un régime enregistré d’épargne-retraite: (a) disposes of property for a consideration less than the fair market value of the property at the time of the disposition, or for no consideration, or a) soit dispose de biens en échange d’une contrepartie d’une valeur inférieure à la juste valeur marchande que ces biens avaient au moment de la disposition, ou sans aucune contrepartie; (b) acquires property for a consideration greater than the fair market value of the property at the time of the acquisition, b) soit acquiert des biens en échange d’une contrepartie d’une valeur supérieure à la juste valeur marchande que ces biens avaient au moment de l’acquisition, the difference between the fair market value and the consideration, if any, shall be included in computing the income for the taxation year of the annuitant under the plan. toute différence entre cette juste valeur marchande et la contrepartie doit être incluse dans le calcul du revenu, pour l’année d’imposition, du rentier qui bénéficie de ce régime. (10) If at any time in a taxation year a trust governed by a registered retirement savings plan uses or permits to be used any property of the trust as security for a loan, the fair market value of the property at the time it commenced to be so used shall be included in computing the income for the year of the taxpayer who is the annuitant under the plan at that time. (10) Si, au cours d’une année d’imposition, une fiducie régie par un régime enregistré d’épargne-retraite utilise un bien de la fiducie à titre de garantie d’un prêt ou en permet pareille utilisation, la juste valeur marchande du bien, au moment où il a commencé à être ainsi utilisé, est incluse dans le calcul du revenu, pour l’année, du contribuable qui est le rentier en vertu du régime à ce moment. 152. (4) The Minister may at any time make an assessment, reassessment or additional assessment of tax for a taxation year, interest or penalties, if any, payable under this Part by a taxpayer or notify in writing any person by whom a return of income for a taxation year has been filed that no tax is payable for the year, except that an assessment, reassessment or additional assessment may be made after the taxpayer’s normal reassessment period in respect of the year only if 152. (4) Le ministre peut établir une cotisation, une nouvelle cotisation ou une cotisation supplémentaire concernant l’impôt pour une année d’imposition, ainsi que les intérêts ou les pénalités, qui sont payables par un contribuable en vertu de la présente partie ou donner avis par écrit qu’aucun impôt n’est payable pour l’année à toute personne qui a produit une déclaration de revenu pour une année d’imposition. ...

As explained further below in these reasons, the information targeted by the confidentiality order is not so needed. [49]   Third, and related to the above considerations, Canada authorized the witnesses’ access to and collection of information from the seven First Nations trust accounts. ... The latter are clearly not litigants. [56]   There is one further contextual consideration, which is that this motion is being heard in the context of a s. 35 claim. ... Necessity [58]   Taking into consideration the above contextual factors, I find that the interests at stake in the requested confidentiality order meet the necessity requirement of the Dagenais/Mentuck/Sierra Club test. ...