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Employers are not entitled to subdivide their payrolls into different remitter groups. [9]                A review of the analysis carried out by the respondent discloses that, amongst other factors considered, the respondent looked at the taxpayer's history of compliance problems. [10]            Mandate Erectors then sought a second level review. ... In this regard, Mandate Erectors has not succeeded in persuading me that there was any ambiguity in the information provided to taxpayers by the respondent on this point. [27]            This leaves the argument that it was unreasonable for the respondent to have considered the compliance history of MQM Quality Manufacturing Ltd. in deciding whether or not to exercise its discretion in favour of Mandate Erectors. [28]            The question in this regard is whether the two companies are 'associated', within the meaning of the Income Tax Act. ...

The Requirement properly indicates the name of the taxpayer concerned, refers to the appropriate enabling provision and gives a description of the information required which is sufficient to enable Canada-Israel Securities Ltd. to prepare its response. [10]            Therefore, I see no reason why I should not adopt the reasoning and conclusion of the Federal Court of Appeal in Bisaillon at least in so far as it pertains to the request to provide the correspondence between the late David Nadler and Canada-Israel Securities Ltd. [11]            The applicant could not give the Court any reason or basis on which it should find that there is a serious issue with respect to the fact that the Requirement was issued with respect to a non-resident. [12]            As I have already indicated it in my order relating to other Requirements issued to collect this tax debt (T-993-05 and T-992-05), I have considered the statutory provisions and the scheme of the Act and can think of no reason why a taxpayer could avoid the application of section 231.2 simply by leaving Canada after incurring the tax debt. ... (QL), these stays were not granted simply to protect a right of appeal and those two decisions should not be construed as establishing such a principle. [21]            In fact, there are numerous decisions where stays have been denied in a different context pending the determination of a judicial application or an appeal. [22]            I am satisfied that the applicant has failed to establish that it would suffer irreparable harm if the requirement to provide correspondence between Dow Dot Corporation and Canada-Israel Securities Ltd. is not stayed. [23]            I must also add that even if I considered that the applicant's alleged irreparable harm with respect to the first request (correspondence with the late David Nadler) is sufficient to satisfy the second criteria of the tripartite test, I would nevertheless deny the stay because I am not satisfied that considering all the circumstances including the fact that the applicant's application for judicial review in respect of that request is in my view frivolous, that the balance of convenience favours the applicant. [24]            I must therefore dismiss the motion with costs.                                                                        ...

The circumstances of particular concern to the applicant were clearly considered in the decision which rejected his request. ... The Income Tax Act provides that the trustee in bankruptcy is to be considered the agent of the bankrupt for all purposes of the Act, and the trustee is required to file all returns of income that the bankrupt has not filed up to the date of the assignment in bankruptcy. ...

He refers to an explanatory memorandum issued by the respondent department which indicates that a waiver or cancellation of interest or penalty payable would be considered by the department in circumstances where, due to extraordinary circumstances beyond a person's control, the person has been prevented from complying with the requirements to pay the GST. [12]            The respondent, however, submits that no reviewable error occurred in this case warranting the intervention of this Court. ... I am satisfied that the Director exercised his discretion in good faith, considered only relevant considerations and his final decision is not patently unreasonable, being supported by the fact that the applicant continually filed a great many GST returns late after he had hired a new accountant in 1995, which was almost four years after the death of Ms. ...

No. 18, there are four factors that must be considered when determining the appropriate standard of review: the presence or absence of a privative clause, the relative expertise of the decision maker and the court, the purposes of the provision in question and the legislation in general and the nature of the legal question ... (underlining added) As is obvious from this definition, only a reclassification that involves an entire occupational group and no change in duties could it be considered a conversion. ...

The following factors will be considered when determining whether or not the Department will cancel or waive interest or penalties:      (a) whether or not the taxpayer or employer has a history of compliance with tax obligations;      (b) whether or not the taxpayer or employer has knowingly allowed a balance to exist upon which arrears interest has accrued;      (c) whether or not the taxpayer or employer has exercised a reasonable amount of care and has not been negligent or careless in conducting their affairs under the self-assessment system;      (d) whether or not the taxpayer or employer has acted quickly to remedy any delay or omission. 10. ... It is clear from the evidence on the record that in addition to the applicant"s written representations, each of the TSO directors considered the detailed recommendations of a fairness committee which in both cases had particular regard to the elements set out in paragraph 10 of Information Circular 92-2. ...

The Tribunal was of the opinion that the two different polymers comprising the sheets of plastic are considered to contribute to the "total polymeric content" of the goods and consequently, in accordance with direction provided by the third paragraph of Note 4 and Subheading Note 1 of Chapter 39, the goods are to be considered "copolymers" of the polymer which predominates, i.e. polymers of vinyl chloride. ...

Justice McNair provided a general, six-point review in which he defined the parameters for a question or document to be considered relevant in points 1 to 3, and then in points 4 to 6 provided a series of circumstances or exceptions under which exceptionally, ultimately, a question does not have to be answered or a document does not have to be produced. [5] The Court said the following in pages 70 to 72: 1.   ... The court should not compel answers to questions which, although they might be considered relevant, are not at all likely to advance in any way the questioning party's legal position: Canex Placer Ltd. v. ...

More specifically, the Board considered that her behaviour, as well as that of her family, was inconsistent with that of someone who fears for their life. ... It is assumed to have weighed and considered all the evidence presented to it unless the contrary is shown (Florea v. ...

Where an extraordinary circumstance beyond the person’s control has prevented the person from complying with the Act, the following factors will be considered by the Department to determine whether or not penalties and interest will be cancelled or waived: (a)     Does the person have a satisfactory history of voluntary compliance (i.e., have previous GST returns been filed and payments made on time)? ... Once established, and before relief can be granted, these circumstances are considered together with a number of “factors” with respect to that person’s remittance history ...