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Richmond (Township), 1990 CanLII 1132 (SCC), [1990] 3 S.C.R. 1213. [19]      In my opinion the standard of impartiality required of investigators and members of the Commission is at the low end of the spectrum, at least when the basis of the allegation of bias is that they have expressed views that indicate a pre-judgment of the issues under consideration. ... Sanderson required consideration by the Commission. The failure of the Commission to address these concerns is a further reason why I am of the view that it would be unsafe to allow the decision of the Commission to stand. ... Murphy states: [6]        This is a direct attack on sections 110.2 and 120.31 of the ITA, based on considerations that are wholly extrinsic to the ITA. ...

It continues to have a balance owing, for which he makes minimum monthly payments;-                       While he has three active credit cards, they do not have significant credit available and cannot be seen as long-term solutions;-                       His 2014 gross income of $155,368 included one-time payments of $23,285.35 in unused vacation leave; $3,465 in retroactive pay; and $64,981.60 in severance pay, from which $34,000 were transferred into his RRSP;-                       Viewing the $34,000 transferred to his RRSP as separate from his gross income amounted to double counting the same funds;-                       His two apartments are adjacent and the combined floor area is no greater than an average three bedroom house, and the rent of these apartments include utilities and all maintenance;-                       The Minister’s Delegate did not take into consideration Mr. ... Easton’s outstanding tax liability. (1)                Preliminary remarks [32]            The respondent first submits that, on an application for judicial review, the Court may only consider the considerations and material that were before the decision-maker (Alberta (Information and Privacy Commissioner) v Alberta Teachers' Association, 2011 SCC 61 at para 22-26 [Alberta Teachers’ Association]; Telfer v Canada (Revenue Agency), 2009 FCA 23 at para 31 [Telfer]; Nedza Enterprises Ltd v Canada (Revenue Agency), 2010 FC 435 at para 20-21). [33]            The respondent lists the documents Mr. ... Hence, the decision rendered by the Minister’s Delegate under the taxpayer relief provisions must be assessed against the reasonableness standard (Lanno v Canada (Customs and Revenue Agency), 2005 FCA 153; Amoroso v Canada (Attorney General), 2013 FC 157 at para 50; Christie Estate v Canada (Attorney General), 2007 FC 1014 at para 11). [42]            When assessing reasonableness in the judicial review context, this Court “is concerned mostly with the existence of justification, transparency and intelligibility within the decision-making process [and] with whether the decision falls within a range of possible, acceptable outcomes which are defensible in respect of the facts and law” (Dunsmuir v New Brunswick, 2008 SCC 9 at para 47). [43]            The Court’s role is not to reweigh the evidence (Quastel v Canada (Revenue Agency), 2011 FC 143 at para 21), but rather to examine if the Minister’s Delegate “properly considered the evidence before him and that the decision was not based on considerations irrelevant or extraneous to the statutory purpose” (Hauser v Canada (Revenue Agency), 2007 FC 113 at para 21). ...

The Appellant argues that these prior business activities were in relation to activities different than the ones here under consideration and thus an examination of previous years is only capable of showing that he was unsuccessful in running different, unrelated businesses prior to making his attempt to run REBD and PTC. ... The Appellant’s business activities in the years under consideration were not operating during the prior years and so there can be no evaluation of whether the activities of REBD and PTC are properly considered businesses. [48]         I caution myself not to second-guess, in hindsight, the poor business decisions made by the Appellant. ... Again, I find the Appellant’s evidence to the effect that he has special knowledge and experience in these fields to be unconvincing. [55]         A consideration of this factor militates against a finding in favour of the Appellant. ...

The appellant may adduce facts constituting a prima facie case which remains unanswered; but in considering whether this has been done it is important not to forget, if it be so, that the facts are, in a special degree if not exclusively, within the appellant's cognizance; although this last is a consideration which, for obvious reasons, must not be pressed too far. ... The language of the statute is somewhat inapt to these technical considerations but its purpose is clear: and it is incumbent on the Court to see that the substance of a dispute is regarded and not its form. ... However, these considerations do not change the standard of proof. I am of the respectful opinion that the alternatives I have listed above should be rejected for the reasons that follow. [38]            One of the alternatives that was rejected was the one in paragraph 39(3): (3)        No heightened standard of proof applies in civil cases, but the evidence must be scrutinized with greater care where the allegation is serious; [39]            This alternative arises in Continental Insurance Co. v. ...

ISSUE [2]              The issue for consideration in this Appeal is whether Mr. ... (c)        In determining wilful blindness, consideration must be given to the education and experience of the taxpayer. ... (f)        The final requirement for wilful blindness is that the taxpayer makes no inquiry of the tax preparer to understand the return, nor makes any inquiry of a third party, nor the CRA itself. [19] I will now, in the context of this Appeal, turn to a consideration of the principles enunciated in Torres. (1) Education and Experience [19]         As noted above, Mr. ...

The Minister maintains that the obligation to redeem could be taken into consideration to establish the existence of the two-year reasonable expectation for the purposes of paragraph 6204(1)(b) of the Regulation despite the exception under paragraph 6204(2)(c). ... In other words, paragraph 6204(2)(c) requires that consideration not be given to the obligation to redeem in applying subparagraph 6204(1)(a)(iv), but allows for such consideration to be given in order to establish the expectation under paragraph 6204(1)(b). [39]            This conclusion goes against the language of paragraph 6204(2)(c) because it considers the obligation to redeem “[f]or the purposes of subsection [6204](1)”, whereas it is specifically provided that this paragraph must apply “ without reference to [an] obligation to redeem” (paragraph 6204(2)(c); emphasis added). [40]            The TCC judge conceded that there was a logical connection between paragraph 6204(2)(c) and subparagraph 6204(1)(a)(iv), but based her reasoning on the lack of a logical connection between paragraph 6204(2)(c) and paragraph 6204(1)(b). ...

Reasons at para. 79 [22]   The Court then turned to a consideration of expenses incurred in the decision-making or oversight process in the context of a possible capital transaction. ... Alcan also contended that one of the objects of the advertising services provided by Publicis was the development of a market for the shares of its capital stock that it issued as partial consideration for the Pechiney shares. [29]   The Tax Court rejected these submissions and found that the underlying purpose of the Publicis fees was to facilitate the implementation of the Pechiney transaction by heading off possible political and public relations issues which might derail the transaction, given Pechiney’s special status (“joyau techonologique”) in France. ... The Tax Court found that the fees payable to Lazard Frères had nothing to do with the consideration received by the appellant and that, in any event, Lazard Frères did not act as Alcan’s agent in providing advice with respect to the transaction: Reasons at para. 173. ...

Rolland that he was willing to pay for the filing of their income tax returns as well as their minimum tax as consideration for their gifts. [26]   According to Mr.  ... Laplante with various considerations regarding the disposition of his DTI shares, including the disposition of the DTI shares held by Fiducie DL. ... As consideration, they were able to keep the alternative minimum tax recovered in subsequent taxation years. [74]   Of all the testimony given by the members of Ms.  ...

An attempt is made to take distributors’ preferences into consideration by allowing them to work at subway stations closer to their homes and according to their requested schedules, based on vacant positions. [55]   Newspapers are delivered in bags at 4 a.m., and distributors are told what is expected of them. ... The Respondent considers that consideration should be given to the credibility of the testimony. [158]   There was no written agreement, only verbal agreements. [159]   As for the three workers that the Appellant called as witnesses, the Respondent notes that two of those workers began working after the period in dispute and that the third worker is not included in this case. ... Canada (National Revenue), 2013 FCA 85, the Federal Court of Appeal reiterated that the express intention of the parties is an essential aspect to be taken into consideration when it is indeed a common intention (para. 33). ...

., the consideration paid by 137ON for properties or services acquired) between its commercial activities and its residential rental activities. [46]   Subsection 141.01(5) of the ETA sets out the relevant apportionment principles as follows: Subject to section 141.02, the methods used by a person in a fiscal year to determine (a) the extent to which properties or services are acquired … by the person for the purpose of making taxable supplies for consideration or for other purposes, and (b) the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes, shall be fair and reasonable and shall be used consistently by the person throughout the year. ...