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., contends the respondent, unless the Minister had not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ...

The rules for determining when a notice of appeal is considered to have been filed with the Court are to be found in subsections 5(5) and 5(6) of the Rules respecting the Employment Insurance Act: 5(5) An appeal shall be instituted by filing in, or mailing to, a Registry the original of the written appeal referred to in subsection (1). (6) If an appeal is instituted by mail, the date that the appeal is instituted is the date stamped on the envelope at the post office and, if there is more than one such date, the date of instituting the appeal shall be deemed to be the earliest date. ...

Knowing that the union had never issued any and that this situation was irregular does not mean it can still be argued that they thought it was the issuing of the T-4s rather than the receipt of the money that was determinative. [54] In light of the facts that no one took any action or even sought information from persons unrelated to the union, and that all the appellants acted in the same way, whether out of solidarity or for other reasons, we are certainly entitled to ask whether they were not collectively hoping they could in this way avoid assessments as long as the union did not perform its own obligations relating to source deductions and to the reporting of income by issuing T-4 information slips. [55] There is no need to refer to a list of precedents on the concept of gross negligence and extenuating circumstances that should be considered for the purposes of s. 163(2) of the Act when the evidence shows that a taxpayer deliberately failed to report money received that he or she knew to be taxable. ...

I have therefore not considered whether this claim was appropriate. I note in passing, however, that in 1992 the trusts foreclosed on the mortgage and obtained a final order of foreclosure on November 23, 1992. ...

., [6] the appellants also state that the existence of written settlement offers is one of the main and most important factors to be considered when a court awards costs ...

At the case management hearing on October 28, 2009, counsel for Her Majesty, Vlad Zolia, gave the Tax Court of Canada to understand that Her Majesty considered that the amount Josée Ouellet had paid to the provincial government, that is, $39,858.34, would be subtracted from the amounts Her Majesty was attempting to recover from Josée Ouellet in the above-noted case;   12.       ...

  [28]          In determining whether the Minister had made out his case for penalties in Venne, Strayer, J. considered the particular circumstances of the taxpayer in question noting first “… as it is relevant to the whole question of the application of penalties under sub-section 163(2), that there seems to be a certain element of subjectivity recognized in the case law with respect to assessing the knowledge or gross negligence of a taxpayer with respect to misstatements in his returns: see, e.g., Howell v. ...

And lastly to the following question: "Are you considered to be a resident of another country"? ...

Malenfant’s qualifications and skills; she considered her mature, reliable and responsible since she entrusted her child to her. ...

Wiebe was providing his services to others – including Weststone – at that time but had not registered with GST nor had he considered that he was carrying on his own business. ...