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Justice Edmond Blanchard reached the following conclusions, which I adopt: In my view, factors that require consideration in the circumstances of a subsection 164(1.2) application are the amount of the debt to be collected relative to the amount of the refund, the taxpayer’s ability to pay or otherwise satisfy the debt, the value of the taxpayer’s net assets and whether these are sufficient and available to satisfy the debt independently of the refund. ... Upon consideration of such factors, if there are reasonable grounds to believe, in all of the circumstances, that release of the refund to the taxpayer would result in that amount not being available to the Minister for collection against the debt, then collection of the debt is jeopardized for the purposes of subsection 164(1.2) and a jeopardy order pursuant to that provision is justified ...

Analysis Consideration of the Sur Place Claim [13]     “A ‘sur place’ refugee is an individual who was not a refugee when leaving his or her country of origin, but fears persecution upon return because of circumstances arising in the host country” (Lawani v Canada (Citizenship and Immigration), 2018 FC 924, at para 29). ... Here, the RPD acknowledges that the only issue it analyzes is credibility, thereby excluding consideration of the sur place claim. [17]   A review of the certified tribunal record indicates that the sur place claim was raised.   ...

In this case, where there are other cases in Toronto involving similar facts, other considerations will enter the balance. ... We have to take into consideration the fact that the convenience of the Crown is to be ignored only because the Crown presumably could retain counsel based in Ottawa if the matters were always heard in Ottawa. ...

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.... ... In this regard, she has not convinced me either that the statutory discretion was not exercised in good faith or that reliance was placed on considerations irrelevant or extraneous to the statutory purpose. ...

When a party is acting as his or her own attorney without benefit of legal advice such person should be given as full and complete consideration as if he or she were represented by attorney. ... While what has been said above is sufficient to dispose of plaintiff’s present application by dismissing same, subparagraph (c)(iii) (supra) does indicate that one of the matters which the Court should take into consideration is whether there are reasonable grounds for objecting to or appealing from the assessment. ...

On behalf of the plaintiff it was said the Norton interests were satisfied with this low return, because of United Kingdom tax and investment capital considerations. The following extract from certain correspondence was, by agreement, read into evidence: The same considerations apply with the new money, namely that we want to invest it in funds where it can be kept indefinitely and will increase in capital value; income being of minor importance. ...

So the transaction was completed “the way Argo wanted”, except that the wording of the letter was changed to specify that the $35,000 was paid “for and in consideration of the services rendered to us by you, which services consist in the transfer by you to us of the understandings, goodwill and contracts in progress for the prospective tenants for the Shopping Centre to be erected on the said real property”. ... The “services” which were carried out were normal as they were necessary to make a deal attractive to a developer, and prior to June 9 there had been no discussion as to the payment of a separate consideration with respect to them. ...

Huestis, [1975] C.T.C. 85, 75 D.T.C. 5042 Gibson, J: 1 These four appeals were heard on common evidence. 2 The issue is whether or not the appellants received a “benefit” within the meaning of paragraph 85A(1)(b) of the Income Tax Act [FN1: <ul>85A. (1) Where a corporation has agreed to sell or issue shares of thecorporation or of a corporation with which it does not deal at arm's lengthto an employee of the corporation or of a corporation with which it does notdeal at arm's length,<li><p>(b) if the employee has transferred or otherwise disposed of rights under the agreement in respect of some or all of the shares to a person with whom he was dealing at arm's length, a benefit equal to the value of the consideration for the disposition shall be deemed to have been received by the employee by virtue of his employment in the taxation year in which he made the disposition;</p></li></ul>] by reason of what transpired in relation to certain options for the purchase of shares in Bethex Explorations Limited which the appellants at one time held. 3 Bethex Explorations Limited (hereinafter called “Bethex) was incorporated pursuant to the laws of British Columbia as an exploration company for the purposes of another British Columbia corporation, Bethlehem Copper Corporation Limited (hereinafter called “Bethlehem”). 4 Prior to December 1968 Bethlehem owned about 25% of the issued shares of Bethex and also held certain options for the purchase of additional shares of Bethex which options if exercised would give control of Bethex to Bethlehem. 5 In 1966 by individual option contracts Bethex granted to each of the appellants options to purchase shares of Bethex at the prices and subject to the conditions contained in their respective option contracts. ... Because the option to purchase shares pursuant to the option contracts was not exercisable by the appellants on January 23, 1969 but only subsequently, and because Bethex was not required to perform its part in respect to the option contracts on January 23, 1969 but also only subsequently, the breaches of these option contracts were what is sometimes called in law anticipatory breaches. 13 These breaches of contract resulted in new causes of action arising in favour of the appellants against Bethex. 14 These new causes of action from these breaches were discharged by the agreements between Bethex and the appellants on February 7, 1969 which provided for the appellants to receive and accept the said number of shares in Bethlehem rather than their respective remedies in damages to which the appellants were entitled in law. 15 The issue therefore on this appeal in relation to these facts and to paragraph 85A(1)(b) of the Income Tax Act above recited is whether or not each of these appellants on February 7, 1969 “transferred or otherwise disposed of rights under the [option] agreement[s]... to a person [Bethex] with whom [they] [were] dealing at arm's length,...”. 16 If these appellants did so, then “a benefit equal to the value of the consideration for the disposition shall be deemed to have been received by [them] by virtue of [their] employment in the taxation year [1969] in which [they] made the disposition[s]”. 17 Section 85A of the Income Tax Act deals specifically with benefits to employees of a company who acquire options, contracts or other agreements to purchase shares or to have issued to them shares of companies. ...

By it the Minister assessed tax in respect of $112,500 as the profit realized by the plaintiff on the disposition of certain mining claims for shares in a company and certain other consideration. ... In my view, the property was acquired for the purpose of turning it to account for profit by any means that might be considered expedient including sale, and whether for cash or shares or other consideration. ... Having regard to these considerations, I am of the opinion that the Minister properly included the proceeds of the disposition of the mining claims in the computation of the plaintiff’s income for 1965. ...

Urichuk was firm in-her evidence that it was a Cash gift paid to her in consideration for not pursuing the divorce, and that Mr. ... His Lordship condensed from this prior jurisprudence eight considerations to be applied in determining whether such payments are deductible. ... The following are, as it seems to me, some of the considerations which may properly be taken into account in making such a determination. ...