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Rather, the Respondents now argue that the considerations animating the Stay Order, including the FCA’s application of the RJR-MacDonald to the circumstances then in effect, apply equally to the present circumstances. [16] In my view, the most compelling of the Respondents’ submissions is their point that, if the parties and this Court now complete their work to achieve re-determination of the compliance orders, and if the legal foundation for that re-determination is later changed by a successful appeal to the Supreme Court of Canada, then some of that time, effort and expense will have been wasted. ... In contrast, the relief currently under consideration in the case at hand is a process to give effect to Ghermezian FCA so as to complete the adjudication of the Minister’s applications for compliance orders. ... However, as noted earlier in these Reasons, considerations animating the RJR MacDonald analysis may be taken into account in considering the interests of justice. ...

However, I would note that, as Justice Gleeson found in Vetrici at paragraph 7, even evidence excluded from consideration by the Court in this judicial review application may be placed before any decision-maker responsible for re-determining these matters. [24] I am also prepared to disregard the evidence identified in subparagraph A above (Affidavit, paragraph 3, and Exhibit 2), which represents excerpts from legislation that the Applicant argues is applicable. ... I accept the Respondent’s concession, as the Decisions do not explain why the Officer concluded that the relevant income did not support eligibility, either through consideration of the EIA or otherwise. ... This evidence may inform the decision-maker’s consideration of the Applicant’s arguments based on the provisions of the EIA. [46] I recognize that it was because the decision-maker did not afford the Applicant the opportunity to provide this evidence that it did not have the benefit of the evidence. ...

The Applicant also made submissions alleging that the exorbitant interest charges being levied against him were caused by: (i) “extreme delays” in dealing with his Notice of Objection and Taxpayer Relief Request; and (ii) the deliberate decision by CRA staff to delay dealing with his case [the Applicant’s Delay Submissions]. [22] The Second Reviewer prepared a 14-page Fact Sheet which shows her consideration of the factors set out in the Guidelines. ... The Court looks to ensure that administrative decisions are made using a fair, open and appropriate procedure that provides an opportunity for those affected by the decision to understand the case they have to meet and put forward their views and evidence fully for consideration by an impartial decision maker (Canadian Pacific at para 41). [32] The standard of review of the Court’s consideration of the merits of the Second Decision is reasonableness (Canada (Minister of Citizenship and Immigration) v Vavilov, 2019 SCC 65 [Vavilov] at para 23). ... [33] After the First Decision dated November 26, 2021, the Applicant made three requests (December 30, 2021, October 6, 2022 and December 11, 2022) for the documents in his file dating back to 2007 as well as internal documents upon which the First Decision was made, including any documents that formed the basis for treating his case similarly to others involved in the Tax Scheme. [34] The only mention in the Second Decision of any consideration of the CRA’s failure to disclose the documents sought by the Applicant is this: You also state that you have been requesting to have access to your information on file for years, without any success. ...

La SAR a pris en considération les soumissions déposées au sujet de la pertinence du nouveau passeport, et l’omission de déposer la demande d’admission par l’avocat, dans le cadre de son analyse sous la règle 49 des Règles. [9] La SAR a reconnu que ce n’est qu’après avoir pris connaissance de la décision de la SAR datée du 7 juillet 2023, que l’avocat des demandeurs a réalisé avoir omis de déposer à la SAR la demande d’admission et le nouveau passeport. ... Éléments à considérer (7) Pour statuer sur la demande, la Section prend en considération tout élément pertinent, notamment: a) la question de savoir si la demande a été faite en temps opportun et la justification de tout retard; b) si l’appelant n’a pas présenté une demande d’autorisation de présenter une demande de contrôle judiciaire ou une demande de contrôle judiciaire, les raisons pour lesquelles il ne l’a pas fait. ... Je conviens que la Cour prend uniquement en considération les soumissions qui ont été faites dans le cadre de la demande de réouverture en vertu de la règle 49 des Règles. [18] Les demandeurs soutiennent que dans des circonstances extraordinaires, la SAR peut accueillir une demande de réouverture sur la base d’un manquement de justice naturelle en raison d’incompétence d’un conseil (Brown c Canada (Citoyenneté et Immigration), 2012 CF 1305 aux para 30, 55-56, 59; Mahadjir Djibrine c Canada (Citoyenneté et Immigration), 2020 CF 1036 au para 18). ...

It may be that upon consideration of the Applicant’s alleged mental health conditions, it might also have emerged that perhaps no such accommodation was required, at all. ... That Court has also affirmed that one consideration that can assist a court in determining whether the procedures followed in a specific case respected the duty of fairness is the accommodation of needs of litigants with disabilities: Haynes at paras 28–29. ... Such considerations would, of course, impact the question of what might have constituted undue hardship, had any level of accommodation actually been afforded in this situation. ...

As these other transitional provisions are in pari materia to that under consideration and were adopted at the same time and by the same legislature, counsel for the defendant concluded that it could not be otherwise. ... This is clear when one notes that the shopping centre was sold for a consideration of $3,000,000, the amount agreed to by the defendant in the purchase option, whereas at the time of the sale the shopping centre was worth $8 million. ... Second, it cannot be concluded from the foregoing that a purchase option agreement could be an “agreement” within the meaning of the transitional provision under consideration if the matter had to be analysed from the standpoint of the beneficiary of the option. ...

D'autre part, la défenderesse allègue que la somme de $227,000 fut versée à la demanderesse en considération de la valeur du travail effectué, du travail qui restait à faire et aussi pour une partie du profit à venir; en conséquence, elle soutient que cette somme fait partie du revenu de la demanderesse pour son année d’imposition 1978 conformément aux dispositions des articles 3 et 9 de la Loi de l'impôt sur le revenu. ... D'ailleurs, aucune preuve n'a été faite que les dommages à la structure même de l'entreprise de la demanderesse étaient, au moment de la transac tion, un facteur dans la considération du montant à être payé à la demanderesse. ... Inland Revenue (1938), 21 T.C. 608 at 619:... no infallible criterion emerges from a consideration of the case law. ...

In the latter case, since the credit comes from provincial governments in Canadian dollars, there can of course be no question of foreign exchange rates and the situation under consideration in the case at Bar can never arise. ... On the assumption that the foreign tax must be paid and not merely be payable before the right to a tax credit for same arises, I arrive at the following conclusions based on the above facts, expert opinion and considerations: 1. ... Notwithstanding paragraph 9 above, because of considerations 1, 2, 3, 4 and 8, I would find that the translation into Canadian dollars should be carried out in accordance with the weighted average rate of exchange in effect for the taxation period in question. ...

Counsel supported her theory of the dual contracts by reference to the language of the agreement, Ticketnet’s audited financial statements and considerations of fairness. ... (c) fairness considerations Counsel for Ticketnet also maintained that considerations of fairness supported Ticketnet’s analysis of the agreement. ... Despite the elegant arguments advanced on behalf of Ticketnet, counsel for the Crown is correct to say that the legal obligations assumed by Ticketnet under the contract were not those of a borrower, and that the underlying commercial reality, tax considerations aside, gives no substance to this characterization. ...

I give Rule 408(2) a pragmatic reading in the light of Rule 3 and conclude on equitable considerations that the Crown should receive the set-off requested. [14]      The plaintiff asserted that such set off was precluded by virtue of the provisions of sections 222.1 and 225.1 of the Income Tax Act, R.S.C. 1985, c.1 (5 th Supplement), as amended. ... Rule 409 lets me consider certain factors, but permits me leeway only to apply that consideration as a function of Rule 407 in arriving at the actual amount for costs as an indemnity. [...] ... In my view, considerations with respect to the Court's discretion to grant pre-judgment or post-judgment interest should, in the normal course, be raised prior to the assessment so that any entitlement to interest may be reflected in the assessment officer's certificate. ...