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That letter told him to advise CRA the reason why he disagrees with the CRA’s first decision (and gave examples – “not all information was considered, certain facts or details were missing or misinterpreted or not considered in their proper context”). ... The Second Reviewer considered all of the letters as well as the attachments sent with the letters in October 2021. ... They were considered by the Second Reviewer, which was lawful: Aryan, at paras 25, 32, 35, 38, 41. ...

" There is, in my view, much less likelihood of an isolated investment in the common stock of a company listed on the stock market being considered an adventure in the nature of trade than a truly commercial adventure or enterprise such as that considered in the case of MNR v Taylor (supra). ... The cases of Charles-Léon Moquin v MNR, [1963] CTC 55; 63 DTC 1037, and Donald Preston McLaws v MNR (No 1), 37 Tax ABC 132; 65 DTC 1, are typical examples of a stock investment being considered of a capital nature even though the taxpayer had made repeated investments in common stocks on the market. ... Although each case obviously must be decided on its own facts, I agree with the remarks of counsel for the defendant that the conduct of the plaintiff in the present case is akin to that of the earlier years of the taxpayer in the Smith case (supra) where his investments in the stock market were considered to be of a capital nature. ...

DiMillo, at paragraph 5(g) of his affidavit, said that he considered the Guidelines. ... However, this document cannot be considered to be “evidence” in support of the taxpayer relief discretion ...   [23]            I am satisfied that the decision-maker considered relevant factors and did not consider irrelevant factors. ...

If a certain class of taxpayers in this country are required, in order to earn their emoluments of office or of employment, to incur certain expenses, reimbursement of these expenses should not be considered as conferring benefits under section 5(1)(a) of the Act. ... It was considered desirable for these officers to be in plainclothes as they more easily blended in with their surroundings and could carry out their investigative duties more efficiently. ... The clothing had to be of a type considered suitable by the Force to be eligible for reimbursement. ...

Counsel for the defendant submits that the deductions from income contemplated by section 114 can only be taken by the plaintiff if they arose after she became a resident of Canada because her taxation year must be considered to be the short year referred to in paragraph 114(a), and that the taxation year referred to in subsection 20(12) must be taken to mean the same short year referred to in paragraph 114(a). ... It was open to Parliament to provide in section 114 that in the computation of the taxpayer's income he would only be allowed such of the Division B deductions which could reasonably be considered wholly applicable to the taxpayer's short year referred to in paragraph 114(a). ... As well in subsection 20(11), immediately preceding the subsection under consideration, the deduction permitted is restricted to an amount which:... may reasonably be regarded as having been paid in respect of an amount that has been included in computing his income for the year from the property, It seems apparent to me that when Parliament intended to restrict deductions permitted in short taxation years to those which occurred in such years or to those which could reasonably be considered applicable to those shortened years it enacted appropriate legislation to give effect to that intention. ...

The Applicant is a Winnipeg business which is considered for income tax purposes to be a large employer as defined by the Income Tax Act and Regulations.  ... Unfortunately, human error is not considered to be an ‘extraordinary circumstance’ as per our policies.  ...   [11]            Section 10 of the guidelines also lists several factors which will be considered when determining whether or not to waive penalties.  ...

" [11]       Since this is, according to the Applicant, not a "condition", the Remission Order must be considered to be "unconditional" and the Applicant entitled to receive its rebate. [12]       I do not agree with this interpretation. ... Ignorance of the law should not be considered a valid reason for the Court to exercise its equitable jurisdiction. ... Thus, the Applicant argues, the CCRA's determination that the second Rebate Application is a separate application for GST remission made after March 5, 2001 is a reviewable error of fact. [21]       I question whether the Applicant ever considered the second application to be an amendment. ...

These materials consist largely of bank statements, and since they were not submitted with the fairness request and were not considered by the decision-maker, they are not properly before the Court in this application and will not be taken into account ... Regardless of whether the matter is considered as a question of mixed fact and law or a question of the proper exercise of discretion, as discussed in Maple Lodge Farms Ltd. v. ...   [24]            In assessing the Applicant’s history of compliance, the Assistant Director considered the late GST returns filed by the Applicant’s corporations. ...

Accordingly, the earlier contact should be ignored when an application for VDP relief is being considered. ... In these circumstances, his application, five months later, for VDP relief cannot be considered voluntary ... As well, the fact that, for a time in March 2008, the CRA considered writing off the Applicant’s tax debt is also, in my view, irrelevant ...

His allegation that he has suffered significant losses due to actions by CRA was also considered.  ... Accordingly, the argument raised in that regard cannot be considered by this Court. [17]            I also agree with the Respondent that portions of the affidavit of Mr. ... The Assistant Commissioner considered all of the circumstances he advanced.  ...