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  [7]                In the Court’s appreciation of the parties’ positions, the following grounds are to be considered under this motion:                                                                i.       ... The SJPA submits that the licencing of a seasonal retail boat service under consideration in this application is materially indistinguishable from the activities considered in DRL Vacations and in 54039 Newfoundland and Labrador Ltd v St John’s Port Authority, 2011 FC 740 (54039 Newfoundland) ...

  [22]            Rule 81(1) must be considered in light of the Supreme Court’s acceptance of hearsay on a principled basis (see Ethier v Canada (Royal Canadian Mounted Police) (1995), 95 FTR 181, aff’d 66 ACWS (3d) 476 (CA)). ... CRA officials considered nine other cases where internal accounting or computer errors led to the overpayment of GST/PST ...

  [31]            The applicant further submits (i) that he has not committed any tax fraud, (ii) that he has financial difficulties that should be considered assessing his tax obligations, (iii) that he became indebted in order to pay his tax debt to the respondent and that he should consequently be reimbursed, (iv) that he received no guidance from the respondent in managing his tax affairs, and (v) that the respondent has impermissibly profited from his ignorance as a recent immigrant to this country ... [41]            The applicant’s request that his financial hardship be considered in addressing his obligation to pay his tax debts can be construed as a request for taxpayer relief ...

  [6]         Each head of relief sought will be considered in turn.   (1)        The request for application of the CRA’s fairness and remissions procedures. [7]         Mr. ... Zins’ tax obligation can not succeed because this issue was considered and rejected by the Tax Court.  ...

  [20] First, there is nothing to suggest any sleight of hand on the part of the Minister or his department with the objective of removing any documents that might be considered pertinent from his office before he signed his decision. ... When the federal board in question is a department, it cannot be considered that every document in that department is pertinent or was in the decision maker’s possession. ...

Baker Energy Resources Corp. and al (1988), 24 C.P.R. (3rd) 66, McNair J. 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. [15] 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. ...

I note that the affidavit of Alexander Hoffman was not part of the material before the decision maker and therefore could not have been considered by him. ... I do not believe that this evidence constitutes “new evidence” and it should not be considered during this judicial review ...

In his review, the analyst considered each of the points raised in the requests, commented on those points one by one and concluded in each case that the Guidelines did not apply to the applicant’s circumstances. ... However, the decision of July 3, 2008 briefly described the analyst’s review and considered each of the points raised by the applicant before concluding that the request was denied. ...

The Court has nonetheless considered the general arguments raised in the written memorandum and oral submissions of counsel for the MPA ...   [21]            Relying on what PWGSC was doing, the CBC informed all the taxing authorities, in a letter dated November 27, 2002, signed by Tim Neal, Chief, Business Management and Administration, CBC/Radio-Canada Transmission (the CBC Policy), that a new PILT application form would be used from then on and that in the processing of applications for PILT and LPS payments, the terms set out in the CBC Policy would be considered. ...

If the answer to either of these questions is “NO”, the disclosure may be considered voluntary. ...   [43]            I therefore find that the Respondent is estopped from denying that the Applicant is entitled to be considered as having met condition 6(a) of the Information Circular 00-IR in effect on September 16, 2005 ...