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It is evidence of facts that the applicant says were before the Board. [8]   The applicant’s primary argument—that the factual information in the impugned portions of the affidavit were before the Board—remains to be considered. ... Rule 317 may be useful in gathering tangible “material”, such as documents or transcripts that were examined and considered by the Board. The “material” will contain factual information; but not all the factual information that the Board considered is necessarily contained in the “material”. ...

The appellant also argues that when Parliament used the words “could reasonably be considered to be attributable to…,” it permitted the Minister to assess tax on a reasonable calculation of safe income. ... “Safe income on hand” refers to that portion of the safe income of a share which can reasonably be considered to contribute to the capital gain on that share. ... Analysis At trial, the parties agreed upon a set of facts they considered relevant and which they considered to be adequate to dispose of the case. ...

The Minister confirmed the re-determination in a notice of confirmation, dated February 22, 2002: The Minister of National Revenue has considered the reasons set out in your objection and all relevant facts. ... In any event, in the notice of confirmation of the re-determination, Mr Campbell was advised that the Minister "has considered the reasons set out in your objection and all the relevant facts. ... The relatively disadvantaged position of mothers and children is considered below. ...

We have reviewed the facts of this case and considered the issues raised by your Representative's letter of November 23, 1998.    ... The Motions Judge reviewed the process and factors considered by the Director in making his decision. ... Nevertheless, the Motions Judge considered the time taken to conduct the audit and initial reassessment. ...

The appellants’ request for relief was considered by three different officials within the CRA, and the appellants received some 15 years of interest relief as a result of the first two administrative reviews. ... The Court found that the Minister’s delegate had conducted a holistic review of all the delays, and had reasonably considered the length of the delays, the fact that certain periods were not appropriate for interest relief, and the fact that other delays had already been accounted for in the earlier reviews. ... He considered the appellants’ submissions and explained why he was not persuaded that any additional relief was warranted in this regard. ...

All documents and records of all meetings and conversations related to issuing the notice of intention to revoke the registration of the appellant as a charity under s. 168(1) of the Act date stamped 22 April 2015, including clear identification as to which documents were not considered by Charities Directorate in issuing the said notice of intention to revoke; 2.   ... Any other material prepared or considered by the Minister or others at the Canada Revenue Agency in the course of the decision to audit and revoke the registration of the appellant as a charitable foundation, including: a.   ... (emphasis was added by Teitelbaum J.) [6]   Therefore, documents in addition to those that were before the decision-maker may be considered relevant and subject to disclosure where there is an allegation of a breach of procedural fairness or an allegation of a reasonable apprehension of bias. ...

Rather the Tax Court considered whether the CRA’s valuation “applied the [direct comparison] method correctly” and, in particular, whether it “used the appropriate comparables and made the proper adjustments” (Reasons at para. 98). ... The Queen, 2004 TCC 448, appeal allowed on a different issue 2005 FCA 100, and in the Appraisal Institute of Canada’s book on the appraisal of real estate, I see no suggestion the Tax Court considered itself bound to choose that method. Had it considered itself bound, why would it address the appropriateness of the other valuations and valuation methodologies? ...

:—We are all agreed that it would be unwise, on the present record, to express concluded opinions on the major issues raised by this appeal, namely whether, in Canada, the advancement of multiculturalism generally or of the cultural interest of an individual ethnic component of the national mosaic are to be considered charitable objectives within the terms of the Income Tax Act. ...

We are all of opinion that the amount paid by Metropolitan Life to induce the partnership of which the appellant was a member to enter into a lease cannot reasonably be considered to have been received by the partnership as "a reimbursement, contribution, allowance or as assistance... in respect of the cost" of the term deposits in which the partnership was, pursuant to the arrangement made with Metropolitan Life, obliged to invest the inducement received until the commencement of the term of the lease. ...

A copy of these reasons will be filed in each of those files and shall be considered dispositive of the appeals in them. ...