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With respect to item 5, the criteria of rule 400(3) of the Federal Court Rules, 1998, and the evidence submitted to justify the maximum number of units were considered. ...

In this case, the Fairness Committee considered all the relevant factors and granted the taxpayer some relief, but not all the relief he was seeking. 3 There is therefore no evidence of failure by the Fairness Committee to observe the standard of fairness required of it especially given the very wide discretion of the Minister to cancel interest. 4 Accordingly, the application for judicial review must be dismissed. ...

His evidence was that as a result of Canada having accessed these various genetic pools from Europe, the Simmentals bred in Canada are considered to be the best in the world. They have quickly graduated to be considered a top breed in the beef industry in the country, second only to Herefords. ... The fourth generation cow offspring (/sths) produced from this "upbreeding" program is considered "purebred". ...

Once leave to appeal was denied, the Applicant considered the matter settled and began charging the HST in respect of taxable sales to non-natives at Rod’s One Stop ... He also considered other relevant facts, including the Applicant’s financial circumstances and the court decisions referred to by the Applicant. ... When considered together, these factors militate for a duty of fairness at the lower end of the scale ...

The Immigration Division considered the matter after a full hearing and decided in favour of the Applicant. ... The Applicant is, in essence, asking me to re-weigh the evidence submitted to the IAD, and that is not my role in judicial review absent some fundamental flaw in the way the decision-maker considered it (Canada (Citizenship and Immigration) v Khosa, 2009 SCC 12 at para 64; Canada (CHRC) at para 55). [51]   Here, the IAD considered the letter as one of several pieces of evidence that, considered together, supported its conclusion that the Applicant had been married in 2003. ... I can find no such error here. [57]   For these reasons, I find the IAD’s assessment of the evidence from the field investigation to be reasonable, considered in light of the record as a whole. ...

The Notice of Decision indicated that Maltby's liability to pay sales tax arises because Maltby is considered to be the legal manufacturer of the Earplugs under Paragraph (f). 13. ... He commented [at page 210 (D.T.C. 5137)]: The amendments clearly enunciate those operations which are to be considered “marginal manufacturing”. ... A similar argument was considered and dispensed with by Walsh, J. in Caloil Inc. v. ...

A request to cancel a gross negligence penalty can be considered under subsection 220(3.1) of the Income Tax Act (ITA). ... Cancelling a penalty based on an inability to pay or financial hardship would not generally be considered, unless an extraordinary circumstance prevents compliance. ... Relief from a false statements or omissions penalty assessed under the act can be considered under subsection 220(3.1). ...

Further, he concluded that there was no evidence to suggest that the application was not fairly considered. ... </p>] In that case, a pharmacist sought to be considered a manufacturer on the grounds that he was manufacturing or processing goods. ... Applying the ejusdem generis principle, the activities of the Canadian dealers cannot be considered to fall within the intended scope of 2(1)(f). ...

That paragraph provides, to the general rule against deductions from the income of a taxpayer from a property, an exception with respect to an outlay or expense.. to the extent that it was made or incurred by the taxpayer for the purpose of gaining or producing income from the... property; This has been taken to mean that for an expense to be considered to have been made for the purpose of gaining income from a property there must be some reasonable expectation of profit from that property. ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

In the absence of proof of receipt it may well be that the envelope was never received in which event the notice shall be considered as never sent, (see rule 313(2)) Evidence of receipt or deemed receipt is necessary in order that the Court may be satisfied that, William H. ... If inclusion of the paragraph is considered expedient then it should be qualified to indicate that the sums to be paid to Her Majesty are those to which She is entitled in accordance with the pertinent legislation to which the Sheriff is subject. ...