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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. ... No. 841 as follows: [14] A discretionary power of this nature must be exercised in good faith, in accordance with the principles of natural justice, taking into account all relevant considerations and without regard to irrelevant or extraneous ones ... That would point to a reasonableness standard. (3)       The decision under review combines fact finding with a consideration of the policy of tax administration, and sometimes questions of law. ...

Whether the Minister’s reasons demonstrate a reasonable apprehension of bias, a consideration of irrelevant factors and a failure to take relevant considerations into account; and 3.       ... Issue No. 2:    Whether the Minister’s reasons demonstrate a reasonable apprehension of bias, a consideration of irrelevant factors and a failure to take relevant considerations into account   [36]            The applicant submits that the following statements made in the Taxpayer Relief Report demonstrate a reasonable apprehension of bias, consideration of irrelevant factors, and a failure to take relevant considerations into account: 1.       ... The Court finds that there was no error in the Minister’s delegate’s consideration of the evidence.   ...

The existence of an outstanding H&C or spousal application in Canada is not a bar to removal absent special considerations. Both the timeliness of filing and the imminence of any decision on the application are important considerations for an officer (Baron at paras 51, 80; Lewis at paras 55-58, 80; Forde at paras 35-40). ... Still, they must consider whether there is a serious immediate or short-term threat to someone’s life or safety or any other special consideration linked to that person’s removal that warrants deferral, even if those same factors are also relied on in an H&C application (Baron at para 51; Shpati at para 43; Newman at paras 28-37).   ...

Alameddine’s application was then transferred to the Officer for consideration of her request for H&C relief. [9]   The Officer sent a procedural fairness letter dated May 29, 2018 (Procedural Fairness Letter) to Ms.  ... As a result, the Minister’s decision on humanitarian and compassionate considerations is presumptively subject to judicial review. ... Alameddine of the adverse conclusion before issuing the Decision. [34]   I will review the reasonableness of the Officer’s consideration of Mr.  ...

H&C Considerations [11]   The IAD next considered whether H&C considerations nonetheless justified the application: IRPA s 67(1)(c). ... Noting the IRPA allows for absences for up to 3 in every 5 years due to such considerations, the IAD concluded the reason for the Applicant’s leaving was a positive factor toward an H&C remedy. [14]   Reasons for the lengthy stay abroad: Recognizing the primary reason the Applicants chose to stay abroad was to care for Mr. ... Overall, however, these considerations were factored against them. [17]   Family ties in Canada: The IAD found that despite strong family ties to China, this factor also weighed moderately positively in their favour given Mr. ...

Background [2]   Section 156 of the ETA permits closely related corporations to make a joint election pursuant to which every taxable supply made between them is deemed to be made for nil consideration.   ... However, I was informed by CRA that DCMN and the other party should file the RC4616 in January 2016 for Nil Consideration. ... Was there any changes in the GCT/HST ruling on the Election for Nil Consideration for GST/HST purposes after our filing in 2007?   ...

She concluded that: “After careful consideration of the facts of your request, please be advised that we are willing to accept your late filed s. 85 election dated July 06, 2009 between S. ...  (1) Where a taxpayer has, in a taxation year, disposed of any of the taxpayer’s property that was eligible property to a taxable Canadian corporation for consideration that includes shares of the capital stock of the corporation, if the taxpayer and the corporation have jointly elected in prescribed form and in accordance with subsection 85(6), the following rules apply:     (a) the amount that the taxpayer and the corporation have agreed on in their election in respect of the property shall be deemed to be the taxpayer’s proceeds of disposition of the property and the corporation’s cost of the property;   (b) subject to paragraph 85(1)(c), where the amount that the taxpayer and the corporation have agreed on in their election in respect of the property is less than the fair market value, at the time of the disposition, of the consideration therefor (other than any shares of the capital stock of the corporation or a right to receive any such shares) received by the taxpayer, the amount so agreed on shall, irrespective of the amount actually so agreed on by them, be deemed to be an amount equal to that fair market value;     (c) where the amount that the taxpayer and the corporation have agreed on in their election in respect of the property is greater than the fair market value, at the time of the disposition, of the property so disposed of, the amount so agreed on shall, irrespective of the amount actually so agreed on, be deemed to be an amount equal to that fair market value;       (c.1) where the property was inventory, capital property (other than depreciable property of a prescribed class), a NISA Fund No. 2 or a property that is eligible property because of paragraph 85(1.1)(g) or 85(1.1)(g.1), and the amount that the taxpayer and corporation have agreed on in their election in respect of the property is less than the lesser of         (i) the fair market value of the property at the time of the disposition, and   (ii) the cost amount to the taxpayer of the property at the time of the disposition,     the amount so agreed on shall, irrespective of the amount actually so agreed on by them, be deemed to be an amount equal to the lesser of the amounts described in subparagraphs 85(1)(c.1)(i) and 85(1)(c.1)(ii);   (c.2) subject to paragraphs 85(1)(b) and 85(1)(c) and notwithstanding paragraph 85(1)(c.1), where the taxpayer carries on a farming business the income from which is computed in accordance with the cash method and the property was inventory owned in connection with that business immediately before the particular time the property was disposed of to the corporation,     (i) the amount that the taxpayer and the corporation agreed on in their election in respect of inventory purchased by the taxpayer shall be deemed to be equal to the amount determined by the formula     (A × B/C) + D   where   A   is the amount that would be included because of paragraph 28(1)(c) in computing the taxpayer’s income for the taxpayer’s last taxation year beginning before the particular time if that year had ended immediately before the particular time,     B   is the value (determined in accordance with subsection 28(1.2)) to the taxpayer immediately before the particular time of the purchased inventory in respect of which the election is made,       C   is the value (determined in accordance with subsection 28(1.2)) of all of the inventory purchased by the taxpayer that was owned by the taxpayer in connection with that business immediately before the particular time, and       D   is such additional amount as the taxpayer and the corporation designate in respect of the property,   (ii) for the purpose of subparagraph 28(1)(a)(i), the disposition of the property and the receipt of proceeds of disposition therefor shall be deemed to have occurred at the particular time and in the course of carrying on the business, and   (iii) where the property is owned by the corporation in connection with a farming business and the income from that business is computed in accordance with the cash method, for the purposes of section 28,       (A) an amount equal to the cost to the corporation of the property shall be deemed to have been paid by the corporation, and       (B) the corporation shall be deemed to have purchased the property for an amount equal to that cost,   at the particular time and in the course of carrying on that business;   (d) where the property was eligible capital property in respect of a business of the taxpayer and the amount that, but for this paragraph, would be the proceeds of disposition of the property is less than the least of   (i) 4/3 of the taxpayer’s cumulative eligible capital in respect of the business immediately before the disposition,       (ii) the cost to the taxpayer of the property, and   (iii) the fair market value of the property at the time of the disposition,   the amount agreed on by the taxpayer and the corporation in their election in respect of the property shall, irrespective of the amount actually so agreed on by them, be deemed to be the least of the amounts described in subparagraphs 85(1)(d)(i) to 85(1)(d)(iii);       (d.1) for the purpose of determining after the time of the disposition the amount to be included under paragraph 14(1)(b) in computing the corporation’s income, there shall be added to the amount otherwise determined for Q in the definition “cumulative eligible capital” in subsection 14(5) the amount determined by the formula     (A × B/C)- 2(D- E)   Where   A   is the amount, if any, determined for Q in that definition in respect of the taxpayer’s business immediately before the time of the disposition,   B   is the fair market value immediately before that time of the eligible capital property disposed of to the corporation by the taxpayer,     C   is the fair market value immediately before that time of all eligible capital property of the taxpayer in respect of the business,       D   is the amount, if any, that would be included under subsection 14(1) in computing the taxpayer’s income as a result of the disposition if the values determined for C and D in paragraph 14(1)(b) were zero, and     E   is the amount, if any, that would be included under subsection 14(1) in computing the taxpayer’s income as a result of the disposition if the value determined for D in paragraph 14(1)(b) were zero;     (e) where the property was depreciable property of a prescribed class of the taxpayer and the amount that, but for this paragraph, would be the proceeds of disposition thereof is less than the least of       (i) the undepreciated capital cost to the taxpayer of all property of that class immediately before the disposition,     (ii) the cost to the taxpayer of the property, and   (iii) the fair market value of the property at the time of the disposition,   the amount agreed on by the taxpayer and the corporation in their election in respect of the property shall, irrespective of the amount actually so agreed on by them, be deemed to be the least of the amounts described in subparagraphs 85(1)(e)(i) to 85(1)(e)(iii);     (e.1) where two or more properties, each of which is a property described in paragraph 85(1)(d) or each of which is a property described in paragraph 85(1)(e), are disposed of at the same time, paragraph 85(1)(d) or 85(1)(e), as the case may be, applies as if each property so disposed of had been separately disposed of in the order designated by the taxpayer before the time referred to in subsection 85(6) for the filing of an election in respect of those properties or, if the taxpayer does not so designate any such order, in the order designated by the Minister;   (e.2) where the fair market value of the property immediately before the disposition exceeds the greater of     (i) the fair market value, immediately after the disposition, of the consideration received by the taxpayer for the property disposed of by the taxpayer, and     (ii) the amount that the taxpayer and the corporation have agreed on in their election in respect of the property, determined without reference to this paragraph,     and it is reasonable to regard any part of the excess as a benefit that the taxpayer desired to have conferred on a person related to the taxpayer (other than a corporation that was a wholly owned corporation of the taxpayer immediately after the disposition), the amount that the taxpayer and the corporation agreed on in their election in respect of the property shall, regardless of the amount actually so agreed on by them, be deemed (except for the purposes of paragraphs 85(1)(g) and 85(1)(h)) to be an amount equal to the total of the amount referred to in subparagraph 85(1)(e.2)(ii) and that part of the excess;   (e.3) where, under any of paragraphs 85(1)(c.1), 85(1)(d) and 85(1)(e), the amount that the taxpayer and the corporation have agreed on in their election in respect of the property (in this paragraph referred to as “the elected amount”) would be deemed to be an amount that is greater or less than the amount that would be deemed, subject to paragraph 85(1)(c), to be the elected amount under paragraph 85(1)(b), the elected amount shall be deemed to be the greater of   (i) the amount deemed by paragraph 85(1)(c.1), 85(1)(d) or 85(1)(e), as the case may be, to be the elected amount, and   (ii) the amount deemed by paragraph 85(1)(b) to be the elected amount;   (e.4) where   (i) the property is depreciable property of a prescribed class of the taxpayer and is a passenger vehicle the cost to the taxpayer of which was more than $20,000 or such other amount as may be prescribed, and   (ii) the taxpayer and the corporation do not deal at arm’s length,   the amount that the taxpayer and the corporation have agreed on in their election in respect of the property shall be deemed to be an amount equal to the undepreciated capital cost to the taxpayer of the class immediately before the disposition, except that, for the purposes of subsection 6(2), the cost to the corporation of the vehicle shall be deemed to be an amount equal to its fair market value immediately before the disposition;   (f) the cost to the taxpayer of any particular property (other than shares of the capital stock of the corporation or a right to receive any such shares) received by the taxpayer as consideration for the disposition shall be deemed to be an amount equal to the lesser of   (i) the fair market value of the particular property at the time of the disposition, and     (ii) that proportion of the fair market value, at the time of the disposition, of the property disposed of by the taxpayer to the corporation that         (A) the amount determined under subparagraph 85(1)(f)(i) is of   (B) the fair market value, at the time of the disposition, of all properties (other than shares of the capital stock of the corporation or a right to receive any such shares) received by the taxpayer as consideration for the disposition;       (g) the cost to the taxpayer of any preferred shares of any class of the capital stock of the corporation receivable by the taxpayer as consideration for the disposition shall be deemed to be the lesser of the fair market value of those shares immediately after the disposition and that proportion of the amount, if any, by which the proceeds of the disposition exceed the fair market value of the consideration (other than shares of the capital stock of the corporation or a right to receive any such shares) received by the taxpayer for the disposition, that     (i) the fair market value, immediately after the disposition, of those preferred shares of that class,   is of   (ii) the fair market value, immediately after the disposition, of all preferred shares of the capital stock of the corporation receivable by the taxpayer as consideration for the disposition;         (h) the cost to the taxpayer of any common shares of any class of the capital stock of the corporation receivable by the taxpayer as consideration for the disposition shall be deemed to be that proportion of the amount, if any, by which the proceeds of the disposition exceed the total of the fair market value, at the time of the disposition, of the consideration (other than shares of the capital stock of the corporation or a right to receive any such shares) received by the taxpayer for the disposition and the cost to the taxpayer of all preferred shares of the capital stock of the corporation receivable by the taxpayer as consideration for the disposition, that       (i) the fair market value, immediately after the disposition, of those common shares of that class,   is of   (ii) the fair market value, immediately after the disposition, of all common shares of the capital stock of the corporation receivable by the taxpayer as consideration for the disposition; and     (i) where the property so disposed of is taxable Canadian property of the taxpayer, all of the shares of the capital stock of the Canadian corporation received by the taxpayer as consideration for the property are deemed to be, at any time that is within 60 months after the disposition, taxable Canadian property of the taxpayer.   85 ...   (2) Where   (a) a partnership has disposed, to a taxable Canadian corporation for consideration that includes shares of the corporation’s capital stock, of any partnership property that was     (i) a capital property (other than real property, or an interest in or an option in respect of real property, where the partnership was not a Canadian partnership at the time of the disposition),     (ii) a property described in any of paragraphs 85(1.1)(c) to 85(1.1)(f), or   (iii) a property that would be described in paragraph 85(1.1)(g) or 85(1.1)(g.1) if the references in those paragraphs to “taxpayer” were read as “partnership”, and     (b) the corporation and all the members of the partnership have jointly so elected, in prescribed form and within the time referred to in subsection 85(6),     paragraphs 85(1)(a) to 85(1)(i) are applicable, with such modifications as the circumstances require, in respect of the disposition as if the partnership were a taxpayer resident in Canada who had disposed of the property to the corporation.   85 ...

Any consideration other than the provisions of the Act, the regulations, and the standards would be extraneous and outside of the Commission's law approval function. ... The Commission’s Consideration of the Cottagers’ Final Representations [48]            On May 14, 2012, Mr. ... As a result of the above noted comments, on behalf of our client we recommend the following actions for consideration. 1.                   ...

.: — Upon an application on behalf of the defendant, Her Majesty the Queen, dated April 5, 1988 for an order pursuant to Rules 419(1)(b), (c) and (f) of the Federal Court Rules striking out the plaintiff's statement of claim in respect of its 1981 taxation year; Reasons for Order and Order Upon reading all the affidavits and the other documents filed, and upon serious consideration of the arguments presented by learned counsel for the parties; Upon considering that the power to reassess conferred on the Minister of National Revenue under the Income Tax Act may be exercised from time to time as circumstances may require; Upon considering that in this case the last reassessment purports to fix the taxpayer's total tax for the year 1981 and that therefore the previous assessment for the same year must automatically become null (see Coleman C. ...

Offers received by an expropriated owner may in certain cases be taken into consideration to arrive at market value but evidence of such offers must be such that there is no question the offers were made and that not only the terms and conditions are known but also all the circumstances indicating whether or not they are serious. ... Therefore, the judgment of the Tax Review Board is confirmed that the Minister’s reassessment of the plaintiff’s income tax returns for the year 1975 should be referred back to him for consideration and reassessment by allowing the disposal costs of the property at $2,530 rather than $1,530 and also that only one half of the taxable capital gain on the disposition of the 105 acre farm being part of Lots 13 and 14 in Concession 8 of Zone Township should be included in the plaintiff’s taxable income. ... It follows that he was unsuccessful in the only issue requiring the consideration of this Court. ...