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  [15]            Section 35 of the Information Circular states: Taxpayers are generally considered to be responsible for errors made by third parties acting on their behalf for income tax matters. ... Here, the Committee obviously considered Mr. Spence’s application even though it was a third party that prepared his return. ...

., 2005 FC 1557 (Fuzion), this Court stated that subsection 18.4(2) of the Federal Courts Act did not apply to proceedings initiated under subsection 34(4) of the Act, Fuzion does not expressly exclude the Federal Court of Appeal’s analysis framework found in Macinnis, above. [17]            Therefore, it would not be entirely inappropriate to keep in mind the teachings of Macinnis and Kraft. [18]            In this situation, I do not consider that the respondent’s affidavit establishes a dynamic that should lead me to consider that it is appropriate, under subsection 34(6) of the Act, that SODRAC’s application now be considered as if it were an action. [19]            The respondent’s allegations that this case is a complex one of first instance and may create a precedent are not likely to satisfy me. ... Similar arguments were considered then dismissed in Macinnis. [20]            The fact that the testimony of third parties not under the control of the respondent can be sought shall not lead us here to change our finding. ...

    [29]            However, in this case, after and despite reading this short decision several times, the Court is not satisfied that the RPD considered all the evidence before it. ... In this case, since the Court is not satisfied that the RPD considered, inter alia, the risk tied to mixed blood (Hutu-Tutsi) or the alleged political opinions, it is clear that the laconic statement contained in the decision regarding the application of section 97 is insufficient. ...

  [7]                In the case at bar, having considered all the evidence, that is, the application record, the respondent’s application record, the applicant’s reply record, the transcripts of the examinations of the applicant and of Susan Auchu, her solemn affirmation and the supporting documents, I am satisfied that the applicant has completed the first step ...   [15]            The applicant acknowledged in her argument that she is currently in personal debt if the assessments are considered valid. ...

Therefore, the material produced at Tabs G and I of the Applicant’s Record will not be considered by the Court.   ...   [14]            The Applicant argues that the refund from his 1997 Notice of Assessment is considered a payment on time to the CPP contributions on self-employment earnings and the CRA should have applied the 1997 refund to the amount owing in 1998, which was entirely made up of contributions due on self-employment earnings. ...

The list of required documents, annexed to the letter, stated the following, in particular: evidence of any joint account for the six last months; evidence of a jointly signed lease or a letter from the landlord of the building where the couple lives attesting to that fact; a copy of a joint purchase agreement or mortgage, of a home insurance policy, life insurance policy or even automobile registration and insurance, if applicable; a copy of telephone bill statements or other utility bills for the last six months; proof of benefits from employer for the applicant or sponsor, if applicable; as well as any other information that the applicant wished to be considered by CIC ... Again, the officer explicitly asked the applicant to provide all of the information that he wished to be considered by CIC ...

Issa were thus really addressed to the reasonableness of the Minister’s Delegate’s decision and will be considered in that context. [19]            The second issue raised by Mr. ... Issa conceded at the hearing that this information cannot properly be considered in an application for judicial review, as it was not before the Minister’s Delegate when he made the decision under review. ...

Because the applicant was not a party to the objection proceeding, his proposal that he, not 2753, should be considered the tax debtor, could not be considered in the absence of a notice of assessment issued in his name. [20]            Regarding the entire file, the Committee found that the only undue delays on the part of the CRA had already been the subject of the partial relief. ...

Submissions of the respondent [28]            However, according to the respondent, the officer’s decision was reasonable. [29]            The respondent maintained that the officer considered all the evidence submitted and noted that the assessment of the evidence and weighting of the H&C factors were at the officer’s discretion. ... The respondent noted that the H&C application was not another immigration category and that the exemption must remain an exceptional measure. [31]            The respondent pointed out that the officer properly considered the best interests of the children affected. ...

The Minister’s Delegate considered all the relevant factors and provided Mr.  ... They are advisory only, and therefore cannot be relied on in a manner that limits the discretion conferred on the Minister by statute. [42]            In this case, the Minister’s Delegate considered Guideline 16.3.1 to be binding on her decision, concluding that she could not grant Mr.  ...