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While convinced at first that Revenue Canada's position was valid on the merits, he was led to change his mind at the hearing and to take part in a proposed settlement by agreeing that one of the transactions at issue would be considered as giving rise to a capital gain rather than to business income. ... It was an honest mistake, not the result of carelessness. [57] This error, counsel for the respondent continued, must be considered in the light of the fact that the Minister never represented the debt as having been forgiven or erased. ... If such assessments had been made at the appropriate time, consequential reassessments for the years after 1974 could have been made pursuant to the consent judgment on the basis of subsection 152(4.3) of the Act so as to reflect the increase in the balance of the account resulting from the judgment and reflected in the assessment made on April 28, 1993. [86] As the Minister did not make reassessments for the years after 1974, more particularly for the 1982 and 1983 taxation years, following the reassessment made on March 7, 1984, he could not rely on subsection 152(4.3) of the Act in order to do so on March 18, 1994 since these reassessments cannot reasonably be considered to relate to the change in the balance of the RDTOH account resulting from the assessment made on April 28, 1993 as a result of the consent judgment. ...

Wong admitted that he had considered buying a cake and pastry business worth $16,000 with one of his co-workers at the Valcartier military base. ... Mercille explained that he did not report the amount of $81,022.14 because he considered these gains to be capital gains and believed he would be entitled to the capital gains exemption announced in the 1985 budget. ... Mercille may have considered this $1,500 expense as being part of the cost of the shares of Rimco Capital Inc. which he acquired. ...

The Queen, (supra), is concerned, he considered himself to be an outside director. ... An inside director, so to speak, may be one who "was involved in the Company's affairs to a degree that she or he could not have been oblivious to its financial difficulties" whereas an outside director might be considered to be one who "took no part in the financial affairs of the Company and could not have influenced the course of events". [121] This does not mean that even an outside director can be exonerated in every case merely because he or she is an outside director. ... However, in the case at bar this Court is satisfied that the Appellant should be considered to have been an "inside director". ...

The Queen, unreported, Docket A-184-96 the Federal Court of Appeal considered the matter of a taxpayer who had provided the Minister with an incorrect address for his residence by asserting it was located on a certain "Drive" rather than on the correct "Avenue". ... " [43] The question of the precision of the language used in the legislation giving rise to the imposition of the penalty was considered by Robertson J.A. and- continuing on at paragraph 41- he stated: "[41] The language of the statute is the first consideration in determining whether an offence should be categorized as a mens rea, strict liability or absolute liability offence. ... When legislation uses language such as "fails" or "failure" it must- without more- be taken as not having stated in precise terms that no excuses can be considered and that the punishment will follow automatically no matter what defences may be raised for the failure, including, perhaps, an impossibility of performance under certain circumstances. ...

Previous situations where these difficulties and challenges arose were considered in S.E.R. ... Otte, OAC and the CRA all considered Mr. Otte to be the agent or representative of OAC for the purpose of acquiring the properties or services that gave rise to the ITCs. [33]         As OAC has taken the position that Mr. ... This principle was established in Mountwest Steel Ltd. v The Queen, [29] in which the Court considered an invoice which had been issued in error, which had never been paid, and in respect of which no goods or services had ever been supplied. ...

If a potential customer wanted to return a call, they were given a number that was answered by Sandy, a receptionist that he considered to function as a dispatcher. ... The relative weight of each will depend on the particular facts and circumstances of the case. [20]         In the case of 1392644 Ontario Inc. o/a Connor Homes v Canada (Minister of National Revenue, MNR), 2013 FCA 85, [2013] FCJ No. 327 (QL) [Connor Homes], the Federal Court of Appeal considered the manner in which the analysis should proceed, which is that the intent of the parties should be ascertained before commencing the Wiebe/Sagaz analysis. ... As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties' intent. ...

Here the question must be considered on the basis of the facts as they were in early 2003. [51]         It is useful to point out that the general features associated with RRSPs and pension funds are well known. ... Furthermore, although jurisdiction in this regard lies with the Governor in Council and not with this court, if an application for a remission order under subsection 23(2) of the Financial Administration Act is made, I hope that it will also be considered seriously. ... Johnson met the requisite standard of care – that of a wise and prudent person who has considered the matter thoughtfully, deliberately and carefully. ...

Consequently, she considered that the cost [6] of all of her shares [7] in the family business was $1,000,000. ... Evidently, the Canada Revenue Agency’s interpretation cannot change the law, but it can be considered. [71]   [136]    If inheriting land usually results in a capital gain or loss, logically, and no more, this is also generally true, in the absence of other factors, for property received as a gift or inheritance in the family context ... In the current circumstances, should it be considered that the nature of a share is not an indicia in either direction? ...

However, when measuring the success of a project, the repayment of the contribution is not a criterion that is considered (see transcript, pages 150 to 152) ... Jackett P. considered that the legislature had merely authorized Ontario Hydro to do certain things deemed expedient to carry out successfully certain changes in its method of carrying on its business. ... Those two provisions read together show that the contribution at issue here was considered as government assistance by both parties to the Agreement ...

It is these penalties alone that can be the subject of a review under s. 3.3(1) of the Act. [25]            The Respondent notes that, in ss. 127 and 127.1 of the Act, notices of ascertained forfeiture under s. 124 are distinguished from penalties assessed under ss. 109.1, 109.11 and 109.2, thus indicating Parliament's intention that the amounts be considered different in nature. ... But her lack of understanding concerning the appropriate procedure to follow cannot be laid at the feet of the Minister and I do not find the Minister's notices to the Applicant misleading in this regard. [50]            There is no evidence before me that the Applicant's submissions and documentation on the quantum issue were not considered by the Minister as part of the s. 131 application and the s. 133 determination of what sum the Applicant should pay. ... The Respondent further submits that there are two stages at which the question of whether goods are forfeit is considered, namely the s. 131 decision and the appeal that is allowed therefrom via s. 135. ...