Search - considered

This request was considered but declined by way of letter dated August 7, 1997. ... A list of additional factors considered by Mr. Mannion can be found in his affidavit. ...

Canada, 4 Judge Mogan of the Tax Court of Canada considered his colleague"s decision in Robinson 5 and concluded that he would not interpret subsection 15(1) as referring "to some form of action with a strong component of intent". ... It has not been established that the defendant had the knowledge to appreciate the significance of this entry in the statement of the company"s liabilities, even if I assume that he read or ought to have read the financial statements. [10]      I have also considered the plaintiff"s arguments based on calculations to show the material relevance of the amount of $64,022. ...

As you chose not to exercise this option at that time, the attempt to file the capital gains election after the filing deadline is considered to be retroactive tax planning. ... We have considered the other circumstances identified in your letter, however, due to the dates of these events, we have determined that no relevance of these events to the 1997 arrears interest charges has been demonstrated. [13]      In my view, this decision was a reasonable one based on the information submitted to that point by Mr. ...

The refusal letter provided, in part, as follows: We have carefully considered your submission in relation to the applicable legislation. ... The Applicant was entitled to have his case considered on the basis of the record and without consideration of extraneous facts such as those contained in the previous application of a separate person. ...

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 in 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.    ... The Court had concluded that the plaintiff was in good faith and that the Department of National Revenue had waited a long time to inform the taxpayer that his farming losses would not be considered. ...

At 18, the learned judge added:      In other words, it is the teleological interpretation that will be the means of identifying the purpose underlying a specific legislative provision and the Act as a whole; and it is the purpose in question which will dictate in each case whether a strict or a liberal interpretation is appropriate and whether it is the tax department or the taxpayer which will be favoured. [9]      The plaintiff therefore submitted that s. 16 should be considered in terms of the purpose of the Act: promoting the construction industry, and thus with a liberal interpretation of that section. 4.      ... Clearly, such forms have no valves or fittings. [14]      Section 16 has never been considered by the courts at the Federal Court or Supreme Court level. ...

Irving, a Collection Officer for the Minister, can be considered a "federal board, commission or other tribunal". ... Irving fits into the definition under Section 2 does not mean that all of his statements can be considered as decision s subject to judicial review.      ...

This initial assessment was considered not properly conducted and the decision to deny the Applicant’s request was made on August 29, 2007. ... On April 6, 2009, the CRA issued a first-level decision rejecting the Applicant’s request on the ground that while heavy metal toxicity may have psychological effects, it was considered that there was no apparent correlation between any medical condition and his financial health during the period in question or his mental abilities more generally (Exhibit “B” to the Affidavit of Leslie Green).       ...

”   [20]            Specifically, the applicant submits that the Minister should have considered the amount of the penalty assessed in light of the size of the applicant’s previous assessments and its reasonable expectation that no repeat penalty would be assessed as none had been in the past ...     [28]            In my assessment, t he Minister considered all the submissions of the applicant, and reasonably concluded that these did not justify the other directors’ failure to perform their roles as directors of Nedza.  ...

Gibson denied the applicant’s request on the basis of a review of the applicant’s tax situation in relation to the reasonableness of care exercised in the administration of his affairs under the self-assessment system, and in applying the taxpayer relief provisions of the ITA, the delegate considered that Mr. ... The delegate considered the facts before him, acted in good faith and did not rely upon irrelevant or extraneous factors. ...