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Moreover, different economic considerations come into play in relation to applications for judicial review as opposed to actions. ...   [18]            Considerations of particular relevance are the following: ·         Actions must be pleaded with far more specificity than applications. ... In addition, the Governor in Council may engage in a delicate balancing of the individual's personal interests, the public interest, as well as a consideration of any relevant program policy objectives" (paragraph 60). ...

However, factors such as a person’s financial or personal situation may warrant consideration for remission. [52]   The Guide states the following regarding taxpayer error: The fact that a taxpayer has made an error which leads to excess tax is usually not in itself considered an extenuating factor.   ... Rather, it emphasizes that “[g]ood judgment must be exercised at all times and all relevant factors of a case should be taken into consideration, e.g. a person’s compliance history, credibility, circumstances, age, and health.” ... It will be equally incumbent upon the next decision maker to assess the merits of the applicant’s request on the basis of the record he presents and in view of all relevant considerations. [71]   Further, one of the principal considerations the applicant relied on was the failure of the tax professionals who acted for him to deal with the audit or to pursue objections to the reassessments effectively.   ...

The guidance subsequently provided by the Federal Court of Appeal further informs the Court’s consideration of the factors and their application to the particular circumstances. ... The Rothmans Factors [74] Turning to the consideration of the relevant Rothmans factors as they have been elaborated on in the jurisprudence, some do not support the proposed interventions. ... [References omitted.] [92] Justice Stratas provided a similar list of considerations in Council of Refugees at para 9. ...

On or about November 30, 1960 The Sharpies Oil Corporation acquired from the Respondent, in consideration for the cancellation of a debt, substantially all of the property used by the Respondent in carrying on its business in Canada, as described in paragraph 1 (iii) hereof. 6. ... The respondent ceased its Operations and disposed of substantially all of its assets by way of sale to its parent company in consideration of the cancellation of its indebtedness to its parent company on November 30, 1960. ... The transfer of its assets by the respondent to its parent was not in consideration for shares in the capital stock of the parent in accordance with paragraph 83A(8a)(c) above, nor did the transfer result from the winding-up of the respondent in accordance with paragraph 83A (8a)(d) above. ...

</p>] It has been said in one case that compensation need not be limited to the wages lost; that a jury might take into consideration the time the plaintiff would require to find new employment. ... The consideration of cases which turn on particular facts may often be useful for edification, but it can rarely yield authoritative guidance.” ... An amount received by one person from another, (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 purpose 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 (i) as consideration or partial consideration for accepting the office or entering into the contract of employment, (ii) as remuneration or partial remuneration for services as an officer or under the contract of employment, or (iii) in consideration or partial consideration for covenant with reference to what the officer or employee is, or is not, to do before or after the termination of the employment. 32 This contention depends to a large extent on the Minister's basic position that the payment in question represents salary (and nothing else) lost by premature termination of the contract. ...

In this case the debt was absolutely fixed at the time and has not been diminished by any sort of consideration owing to the validity or the disputability of the debt or anything of that kind. ... The monthly credits received by the appellant as the consideration for accepting a restriction on his future trading rights, were in the nature of capital receipts. ... It must be answered having regard to the facts of the particular case and the weight which must be given to a particular circumstance must depend upon practical considerations. ...

BP Canada’s Position [15]            The following arguments are advanced on the point of law under consideration: BP Canada submits that the Minister’s application should be dismissed. ... In the middle of the process, that policy consideration abated in favour of gaining the information the working papers contain. ... Costs are reserved, and will be determined in a separate order following consideration of the submissions of Counsel. ...

The question of whether an outlay or expense was incurred for the purpose of earning income has been the subject of much judicial consideration. ... The issues which will arise from case to case are such that it would be wrong to attempt to confine these considerations within such a fixed and limited formula. ... Further, McIntyre, J. stated at page 27: Where discrimination is found a breach of s. 15(1) has occurred and—where s. 15(2) is not applicable—any justification, any consideration of the reasonableness of the enactment; indeed, any consideration of factors which could justify the discrimination and support the constitutionality of the impugned enactment would take place under s.1. ...

Part of the TPA included a review of the payments made by the Applicant to ITPC, Manser, MWF and SoftPOS as consideration for the services provided by them to the Applicant. ... Part of this involved the consideration of certain payments that had been made to the foreign company in exchange for services allegedly provided by the foreign company. ... Due consideration to the materials provided to date, or an interview with Mr. ...

The Minister cited budgetary, environmental and efficiency considerations to explain her decision. ... Deschamps J.’s comments on the nature of that discretion can be transposed to the instant case: Municipalities perform functions that require them to take multiple and sometimes conflicting interests into consideration. ... Where no constitutional issues are in play, it would be inconceivable for the courts to interfere in this process and set themselves up as arbitrators to dictate that any particular interest be taken into consideration. ...