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The reasons behind the refusal to grant relief for humanitarian and compassionate considerations are clearly articulated; they are neither irrational nor arbitrary. ... In fact, that is the general rule to which an exception applies for those who can establish the existence of humanitarian and compassionate considerations. ... Even considering the situation of women—which is far from good in Haiti—the officer could reasonably conclude that the evidence on file was insufficient to justify a remedy based on that humanitarian consideration. [11]            Fifthly, concerning the best interests of her children, the applicant argues that the officer did not give enough weight to the values of the immigration system and the principles of the Convention on the Rights of the Child, while the impugned decision causes irreparable harm to her plans for family reunification, because her eldest son just turned 18 and she will now be unable to sponsor him. ...

Broad discretionary considerations come to bear in decisions such as these. There is a public interest consideration – the need for proceedings to move fairly and with due dispatch – but this is qualitatively different from the public interest considerations that apply when we forbid another body from doing what Parliament says it can do. ... It may be that the Federal Court will be aware of considerations not present in the material before me ...

However I do think he was providing some guidance as to the practical considerations to be taken into account by a Tax Court judge in exercising discretion in these cases. [15]            Poulton was not cited to the Tax Court judge by the Minister. The appellant, not having any advance notice of the proposed amended Reply, had no opportunity to research the law on the point. [16]            It appears that the Tax Court judge did not take into account the considerations in Poulton. Where in the exercise of discretion a trial judge fails to have regard for relevant considerations, even inadvertently as in this case because the relevant guiding authority was not cited to her, an appeal court is justified in interfering with that exercise of discretion. ...

Issues and Standard of Review [5]                The Applicants raise the following issues for the Court’s consideration: A.     ... However, the Officer then proceeds immediately to expressing the conclusion that, having considered Simbarashe’s personal profile, his personal circumstances, his establishment in Canada, and his links to Canadian society, there were insufficient H&C considerations to grant his application. ... In the portion of the decision addressing the best interests of the minor Applicant, Kudakwashe, the Officer notes that consideration of this principle does not mean that the interests of the child outweigh all other factors in the case. ...

In fact the Respondent included nothing of that second mortgage in its fair market value calculations for purposes of the appealed reassessment; b)   whether forgiveness of all or any part of the $70,000 that TPS had borrowed constituted consideration for the subject November 4, 2004 property transfer to his sister the Appellant. ... The evidence is that the Minister did not take that into consideration because the Minister felt he/she did not have adequate evidence as to the amount if any outstanding on that mortgage, taken out in 1998, as of November 4, 2004. ... Again however NSB was only one of two, the other being KSS, who would be expected to have knowledge and records regarding this matter, but was not called to testify. [18]   I now turn to the last issue, being whether forgiveness of the allegedly borrowed amounts of $50,000 and $20,000 should be recognized as consideration for the subject property transfer to the Appellant on November 4, 2004. ...

Clearly if subparagraph 40(2)(g)(ii) is to be avoided, the appellant must prove that the debt was acquired, or, in this case, that the guarantee was provided either for the purpose of gaining or producing income from a business, or for proper consideration. It is obvious in the present case, that the debt was not acquired for the purpose of gaining or producing income from a business, or for proper consideration. ... It must be concluded that there was no proper consideration. In return for his $56,000, the appellant received a list of aged accounts receivable totalling approximately $53,000 most of which were dated prior to 1986. ...

For valuable consideration received, York Mushroom Company Ltd., hereby sells, assigns, and sets over unto T.P. ... For valuable consideration the attached lease agreement, between York Mushroom Company Ltd. and T.P. ... And lastly, the appellant stated that, as consideration for such risk, he received a “first right of refusal to purchase" the Weston Road property. ...

An amount received by one person from another (a) during a period while the payee was an officer of, or in the employment of, the payer, or (b) on account or in lieu of payment of, or in satisfaction of, an obligation arising out of an agreement made by the payer with the payee immediately prior to, during or immediately after a period that the payee was an officer of, or in the employment of, the payer, Shall be deemed, for the purposes of section 5, to be remuneration for the payee’s services rendered as an officer or during the period of employment, unless it is established that, irrespective of when the agreement, if any, under which the amount was received was made or the form or legal effect thereof, it cannot reasonably be regarded as having been received (c) as consideration or partial consideration for accepting the office or entering into the contract of employment, (d) as remuneration or partial remuneration for services as an officer or under the contract of employment, or (e) in consideration or partial consideration for a covenant with reference to what the officer of employee is, or is not, to do before or after the termination of the employment. ... I might point out that I have given careful consideration to the decision in Thomas G Quance v Her Majesty The Queen, [1974] CTC 225; 74 DTC 6210, and to that of my learned colleague, Mr Delmer E Taylor, CA, in Raymond Brackstone v MNR, [1979] CTC 2277; 79 DTC 284. ...

AND WHEREAS the Court provides its written reasons for the costs as follows: The Court has full discretion to issue costs beyond the applicable Tariff by virtue of the following: i) Although Tariff B of Schedule II should be the secondary stop on the way to awarding costs; consideration of the factors in subsection 147(3) of the Rules should receive the primary and unexceptional focus of the judge: Velcro Canada v. ... HMQ, 2019 TCC 201 at paragraph 9; iv) The Court already awarded costs in accordance with the applicable Tariff, and did so not on a perfunctory, prejudicial or determinative basis concerning additional costs, but rather to receive details of submissions concerning facts it could not possibly know without such submissions; v) As largely agreed in submissions, the applicable cost factors and considerations in subsection 147(3) of the Rules are listed in the chart below. ... These are important considerations. d) the volume of work The arguments raised necessitated a full statutory interpretation of the text, context and purpose of sections 207.05 and 207.06. ...

As part of the consideration for disposition of depreciable property. ... R27), therefore the consideration contemplated by Section 20(6) (g) is the Palmer report, plus $8,200. The part of that consideration which can reasonably be regarded as the price of the buildings is apparent from the report itself, namely $61,250 (Ex. ...