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Order of Consideration of Methods of Valuation 47. (1) The value for duty of goods shall be appraised on the basis of the transaction value of the goods in accordance with the conditions set out in section 48.      ... Transaction Value of the Goods 48. (1) Subject to subsection (6), the value for duty of goods is the transaction value of the goods if the goods are sold for export to Canada and the price paid or payable for the goods can be determined and if      Valeur transactionnelle des marchandises 48. (1) Sous réserve du paragraphe (6), la valeur en douane des marchandises est leur valeur transactionnelle si elles sont vendues pour exportation au Canada, si le prix payé ou à payer est déterminable et si les conditions suivantes sont réunies:      (a) there are no restrictions respecting the disposition or use of the goods by the purchaser thereof, other than restrictions that a) il n'existe pas de restriction concernant la cession ou l'utilisation des marchandises par l'acheteur, autre qu'une restriction qui:          (i) are imposed by law,          (ii) limit the geographical area in which the goods may be resold, or          (iii) do not substantially affect the value of the goods; (i) soit est imposée par la loi, (ii) soit limite la zone où les marchandises peuvent êtres revendues, (iii) soit n'a pas d'effet notable sur la valeur des marchandises;      (b) the sale of the goods by the vendor to the purchaser or the price paid or payable for the goods is not subject to some condition or consideration, with respect to the goods, in respect of which a value cannot be determined; b) la vente des marchandises ou le prix payé ou à payer pour celles-ci n'est pas subordonné à des conditions ou à des prestations dont la valeur n'est pas déterminable en ce qui concerne les marchandises;      (c) where any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser thereof is to accrue, directly or indirectly, to the vendor, the price paid or payable for the goods includes the value of that part of the proceeds or such price is adjusted in accordance with subparagraph (5)(a)(v); and c) aucune partie du produit de toute revente, cession ou utilisation ultérieure des marchandises par l'acheteur ne revient directement ou indirectement au vendeur, sauf s'il a été tenu compte de cette ristourne dans le prix payé ou à payer ou si ce prix est ajusté conformément au sous-alinéa (5) a)(v);      (d) the purchaser and the vendor of the goods are not related to each other at the time the goods are sold for export or, where the purchaser and the vendor are related to each other at that time, d) l'acheteur et le vendeur ne sont pas liés au moment de la vente des marchandises pour exportation ou, s'ils le sont:          (i) their relationship did not influence the price paid or payable for the goods, or (i) ou bien le lien qui les unit n'a pas influé sur le prix payé ou à payer,          (ii) the importer of the goods demonstrates that the transaction value of the goods meets the requirement set out in subsection (3). (ii) ou bien l'importateur démontre que la valeur transactionnelle des marchandises à apprécier répond aux exigences visées au paragraphe (3). (2) In the application of paragraph (1)(d), where the purchaser and the vendor of goods being appraised are related to each other at the time the goods are sold for export and the officer who is appraising the value for duty of the goods has grounds to believe that the requirement set out in subparagraph (1)(d)(i) is not met, the officer shall notify the importer of the goods of such grounds and, on the written request of the importer, the notification shall be in writing. (2) Pour l'application de l'alinéa (1) d), lorsque l'acheteur et le vendeur des marchandises à apprécier sont liés au moment de la vente des marchandises pour exportation, l'agent qui apprécie la valeur en douane des marchandises, ayant des motifs de croire qu'il n'est pas satisfait aux exigences visées au sous-alinéa (1) d)(i), avise l'importateur des marchandises de ces motifs et, sur demande écrite de celui-ci, il doit l'aviser par écrit. (3) For the purposes of subparagraph (1)(d)(ii), the transaction value of goods being appraised shall, taking into consideration any relevant factors including, without limiting the generality of the foregoing, such factors and differences as may be prescribed, closely approximate one of the following values that is in respect of identical goods or similar goods exported at the same or substantially the same time as the goods being appraised and is the value for duty of the goods to which it relates: (3) Pour l'application du sous-alinéa (1) d)(ii), la valeur transactionnelle des marchandises à apprécier doit, compte tenu des facteurs pertinents, notamment des facteurs et différences réglementaires, être très proche de l'une des valeurs ci-après prise comme valeur en douane d'autres marchandises identiques ou semblables qui ont été exportées au même moment ou à peu près au même moment que les marchandises à apprécier:      (a) the transaction value of identical goods or similar goods in a sale of those goods for export to Canada between a vendor and purchaser who are not related to each other at the time of the sale; a) la valeur transactionnelle de marchandises identiques ou semblables vendues pour l'exportation au Canada par un vendeur à un acheteur avec qui il n'est pas lié au moment de la vente;      (b) the deductive value of identical goods or similar goods; or b) la valeur de référence de marchandises identiques ou semblables;      (c) the computed value of identical goods or similar goods. c) la valeur reconstituée de marchandises identiques ou semblables. (4) The transaction value of goods shall be determined by ascertaining the price paid or payable for the goods when the goods are sold for export to Canada and adjusting the price paid or payable in accordance with subsection (5). (4) Dans le cas d'une vente de marchandises pour exportation au Canada, la valeur transactionnelle est le prix payé ou à payer, ajusté conformément au paragraphe (5). (5) The price paid or payable in the sale of goods for export to Canada shall be adjusted (5) Dans le cas d'une vente de marchandises pour exportation au Canada, le prix payé ou à payer est ajusté:      (a) by adding thereto amounts, to the extent that each such amount is not already included in the price paid or payable for the goods, equal to a) par addition, dans la mesure où ils n'y ont pas déjà été inclus, des montants représentant:          (i) commissions and brokerage in respect of the goods incurred by the purchaser thereof, other than fees paid or payable by the purchaser to his agent for the service of representing the purchaser abroad in respect of the sale, (i) les commissions et les frais de courtage relatifs aux marchandises et supportés par l'acheteur, à l'exclusion des honoraires versés ou à verser par celui-ci à son mandataire à l'étranger à l'occasion de la vente, (ii) the packing costs and charges incurred by the purchaser in respect of the goods, including the cost of cartons, cases and other containers and coverings that are treated for customs purposes as being part of the imported goods and all expenses of packing incident to placing the goods in the condition in which they are shipped to Canada,      (ii) les coûts et frais d'emballage relatifs aux marchandises et supportés par l'acheteur, y compris le prix des cartons, caisses et autres emballages considérés à des fins douanières comme faisant partie des marchandises importées, et les frais accessoires de conditionnement de celles-ci en vue de leur expédition au Canada,          (iii) the value of any of the following goods and services, determined in the manner prescribed, that are supplied, directly or indirectly, by the purchaser of the goods free of charge or at a reduced cost for use in connection with the production and sale for export of the imported goods, apportioned to the imported goods in a reasonable manner and in accordance with generally accepted accounting principles: (iii) la valeur, déterminée de façon réglementaire et imputée d'une manière raisonnable et conforme aux principes de comptabilité généralement acceptés aux marchandises importées, des marchandises et services ci-après, fournis directement ou indirectement par l'acheteur des marchandises, sans frais ou à coût réduit, et utilisés lors de la production et de la vente pour exportation des marchandises importées:              (A) materials, components, parts and other goods incorporated in the imported goods, (A) matières, composants, pièces et autres marchandises incorporés dans les marchandises importées,              (B) tools, dies, moulds and other goods utilized in the production of the imported goods, (B) outils, matrices, moules et autres marchandises utilisés pour la production des marchandises importées,              (C) any materials consumed in the production of the imported goods, and (C) matières consommées dans la production des marchandises importées,              (D) engineering, development work, art work, design work, plans and sketches undertaken elsewhere than in Canada and necessary for the production of the imported goods, (D) travaux d'ingénierie, d'étude, d'art, d'esthétique industrielle, plans et croquis exécutés à l'extérieur du Canada et nécessaires pour la production des marchandises importées,          (iv) royalties and licence fees, including payments for patents, trade-marks and copyrights, in respect of the goods that the purchaser of the goods must pay, directly or indirectly, as a condition of the sale of the goods for export to Canada, exclusive of charges for the right to reproduce the goods in Canada, (iv) les redevances et les droits de licence relatifs aux marchandises, y compris les paiements afférents aux brevets d'invention, marques de commerce et droits d'auteur, que l'acheteur est tenu d'acquitter directement ou indirectement en tant que condition de la vente des marchandises pour exportation au Canada, à l'exclusion des frais afférents au droit de reproduction de ces marchandises au Canada,          (v) the value of any part of the proceeds of any subsequent resale, disposal or use of the goods by the purchaser thereof that accrues or is to accrue, directly or indirectly, to the vendor, and (v) la valeur de toute partie du produit de toute revente, cession ou utilisation ultérieure par l'acheteur des marchandises, qui revient ou doit revenir, directement ou indirectement, au vendeur,          (vi) the cost of transportation of, the loading, unloading and handling charges and other charges and expenses associated with the transportation of, and the cost of insurance relating to the transportation of, the goods to the place within the country of export from which the goods are shipped directly to Canada; (vi) les coûts de transport des marchandises jusqu'au lieu du pays d'exportation d'où elles sont expédiées directement au Canada, les frais de chargement, de déchargement, de manutention et autres frais, ainsi que les coûts d'assurance, relatifs à ce transport; Facts [6]      The respondent is a Canadian corporation part of the Mattel Group. ...

Retirement Savings Plan means:                                   (a) a contract between an individual and a person licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada an annuities business, under which, in consideration of payment by the individual or the individual's spouse of any periodic or other amount as consideration under the contract, a retirement income commencing at maturity is to be provided for the individual, or                                   (b) an arrangement under which payment is made by an individual or the individual's spouse                                        (i) in trust to a corporation licensed or otherwise authorized under the laws of Canada or a province to carry on in Canada the business of offering to the public its services as trustee, of any periodic or other amount as a contribution under the trust,                                  ...                                   ... As a planholder, neither you nor any person with whom you are not dealing at arm's-length is entitled to any loan, benefit or special consideration other than those set out in the Income Tax Act (Canada) paragraph 146(2)(C.4).                                  ...                                        ...

In my opinion, these were not relevant considerations to the establishment of a defence of due diligence as articulated in Sault Ste. ... ”   [35]            The fact that the infractions may have resulted from “administrative errors” on the part of the respondents’ staff was also taken into consideration by the Delegate. ...     [36]            Finally, while the Delegate accepted the respondents’ submissions that the infractions had not resulted in any prejudice to the concerned creditors, there is no reference in the case law pointing to the relevance of such considerations in a due diligence analysis. ...

Sills, 85 D.T.C. 5096 (F.C.A.) at page 5098). [53]            Many of the McKimmon considerations also suggest that the Shared Expense Obligation was payable on a periodic basis. ... In terms of the third McKimmon consideration, there is no indication of interest owed on the Shared Expenses. ... In accordance with the sixth McKimmon consideration, the payments were not for a fixed term. ...

Accordingly, a detailed consideration of the facts is warranted.   [6]                Before canvassing the facts, it should be noted that this case was heard in conjunction with 1346687 Ontario Inc. on behalf of the Pension Plan for Presidents of 1346687 Ontario Inc. v. ... McBurney on July 26, 2000, for nominal consideration. The record does not disclose the nature of the relationship, if any, between Mr. ... Jenkins indicating that they had forwarded the letter of November 28, 2004 to the Income Tax Rulings Directorate of the CRA for their consideration. ...

The kinds of considerations mentioned by Robert Gagnon, above, are comparable to those used in the common law. 6.       ... Given that subsection 18.15(3) says that “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”, given the response from the Respondent, given the date shown on what was apparently the Minister’s decision attached to the notice of appeal and given that it is a minor point, I am satisfied that it is appropriate to render a decision now without inquiring further from the Appellant on the point. [2] See section 8.1 of the Interpretation Act. ... As a practical matter, I would note that operational requirements and practical considerations would also constrain flexibility. ...

The Minister further asserts that SAM is also directed and managed by several current and former partners and associates of Shea Nerland. [3]              At the heart of this appeal is a series of agreements entered into by the investors, including the Appellant, to purchase an interest in software that was owned by Betasoft for consideration consisting of cash and indebtedness represented by a promissory note. ... Clark and his law firm as counsel of record. [46]         Furthermore, even if there was sufficient evidence for me to conclude that the Appellant would be prejudiced financially, the present case is one in which considerations of the proper administration of justice and the integrity of the tax system outweigh any prejudice to the Appellant from the removal of counsel of record. ... In such circumstances, it would be inappropriate to allow considerations of the financial impact on the Appellant to supersede the very real risks to the integrity of the tax system and to the maintenance of high professional standards in the conduct of tax appeals before this Court. ...

Neither case involved considerations relative to the financing of a subsidiary’s working capital as was noted to have been the situation in Canada Safeway Limited v. ... One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ... Although the categories of capital and income expenditure are distinct and easily ascertainable in obvious cases that lie far from the boundary, the line of distinction is often hard to draw in border line cases; and conflicting considerations may produce a situation where the answer turns on questions of emphasis and degree. ...

Furthermore, the assessment does not take into consideration the value of the production materials and equipment, which is estimated at $50,000. [46]         Regarding the calculation of income, the appellant disputes the production period. ... In that case, Justice Dortélus took into consideration that the main information available to the Revenu Québec auditor was from the police report. ... In her calculations, she took into consideration only six of the seven harvests that are found in the evidence. ...

I felt that those other circumstances had-- had long been taken into consideration by the previous cancellation and that no further-- at-- at some point, the taxpayer’s responsibility was an issue. [18]            The Applicant submits that once the Minister’s Delegate accepted the Applicant’s representation that he was a victim of a fraud perpetrated by his father and concluded that it qualified as an extraordinary circumstance, then it was unreasonable to limit relief to the period between June 11, 2009 and September 22, 2014. [19]            Conversely, the Respondent submits that the Minister’s Delegate accepted that the Applicant was a victim of fraudulent activity in respect of the preparation of his tax returns but did not accept that he was a victim of fraud in respect of the partnership income.  ... Given that the Minister’s Delegate accepted that the Applicant’s tax return had been fraudulently filed due to circumstances beyond his control, it is unclear why this portion of the provision would not have also been taken into consideration. [26]            The Respondent submits that the Minister’s Delegate only accepted that the Applicant was a victim of fraud with respect to his father’s involvement in preparing his income tax returns but did not accept that the Applicant was a victim of fraud in respect of G&G Farms partnership income.   ... The Guidelines contemplate the consideration of situations outside of those specified.   ...