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(b) a share (other than a share received by a taxpayer as consideration in respect of the disposition of personal-use property) of the capital stock of a corporation is owned by the taxpayer at the end of a taxation year and [...] ... In particular, it is my opinion that it was not reasonable to expect that PGL will be dissolved or wound up and will not begin to carry on business as of December 31, 1993 as required by clause 50(1)(b)(iii)(A). [11]       The letter went on to explain that the following 10 factors were taken into consideration in arriving at the above decision:             1.          ... The decision under review combines fact-finding with a consideration of the policy of tax administration, and requires a proper interpretation of the relevant provision of the Act. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...

.), McIntyre, J. stated at p. 562: In construing statutes such as those under consideration in this appeal, which provide for far-reaching and frequently complicated administrative schemes, the judicial approach should be to endeavour within the scope of the legislation to give effect to its provisions so that the administrative agencies created may function effectively, as the legislation intended. ... Where the statutory discretion has been exercised in good faith and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose, the courts should not interfere. ... (My emphasis) [34]      In the same paragraph McIntyre J. cited a passage from a Federal Court of Appeal judgment in which the Supreme Court concurred: The Minister may validly and properly indicate the kind of considerations by which he will be guided as a general rule in the exercise of his discretion (see British Oxygen Co. ...

ISSUE FOR CONSIDERATION [7]                The single issue for consideration in this judicial review is whether the Minister erred in the exercise of his discretion under the fairness provision, by denying the applicant’s request for a waiver of penalties and interests owing.   ...   (3) The decision under review combines fact finding with a consideration of the policy of tax administration, and sometimes questions of law. ...

The defendant also suggests that the plaintiffs have failed to give a reasonable explanation for the delay in asking for reconsideration. [10]      In response to the defendant's written representations, the plaintiffs filed and served a "supplemental record and written submissions in reply" which includes an affidavit and representations. [11]      That document is in some ways the record and the representations that should have been filed and served with the motion in the first place. [12]      The defendant filed and served another letter dated December 4, 2000 in which he strongly opposed the consideration of the supplemental record and written submissions in reply filed and served by the plaintiffs. [13]      The defendant suggests that this document is irregular because as a reply it should respond to items raised by the defendant and in fact, it raises many new arguments, particularly in paragraphs 4, 6, 10 and part of paragraph 5. [14]      I agree with the defendant that he is deprived of any opportunity to respond to this information even through cross-examination and therefore, it should not be considered by the Court. [15]      The defendant also suggests that the affidavit of Elvire Medieros was not included with the plaintiffs' motion materials, it was neither listed in the notice of motion as information which the plaintiffs intend to rely on and that this affidavit is improperly before the Court and should not be relied on. [16]      I totally agree with the defendant's submissions. [17]      In fact, if a party intends to bring a motion for an extension of time and also to be dispensed of the application of any rules, it should be explained in detail and the Court should be provided with valid reasons. [18]      In fact, it is not the case, here, and the motion for extension of time and to be dispensed to comply with Rule 364 is dismissed.                          ...

CONSIDERATION [21]            The Plaintiff, who also acts as counsel, deposes to many things in his own affidavit material, all of which I weight accordingly. ... Justice LeBel then noted that he had kept the various considerations, including those set out above, in mind and that being the case:... ... As I have already pointed out earlier the concept of merit means, among other things, a case that is deserving or worthy of consideration. ...

Guest and advised her that after consideration of her client's request for interest relief and a review of the applicable legislation, he concluded that it would not be appropriate to cancel the interest charges because it was determined that the applicant had the assets and the ability to pay the arrears. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ... For this reason, I believe that the decision was made without full consideration of all the relevant factors, and is reviewable on that basis. [69]            In addition, there have been considerable delays dealing with the second fairness request. ...