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Smeele generated through the operation of an Airbnb could be considered self‑employment income rather than rental income – the latter not qualifying as income to meet the minimum income threshold requirements of the Act. ... Smeele arguing, as he did before the Officer, that he considered his income from his Airbnb to be self-employment income based upon Interpretation Bulletin IT-434RSR, which was clearly before the Officer when he or she rendered the decision. ... Smeele states that on the basis of his reading of Interpretation Bulletin IT‑434RSR, he only had to list such extra services for their Airbnb property to be considered a business, and for the income from that property to be considered self-employment income rather than rental income. ...

                 [5]      The guidelines also indicate the factors that will be considered when determining whether or not there will be waiver or cancellation:              10.      ... Also, I do not think it can be seriously argued that the decision-maker considered the person who was assisting Mr. von Einsiedel with the tax returns as an employee of the applicant. ... Jackstien's affidavit states that he considered and weighed all of the "information" contained in the documents that are thereafter listed. ...

The guidelines also indicate the factors that will be considered when determining whether or not there will be waiver or cancellation: 10. ... Jackstien’s affidavit states that he considered and weighed all of the “information” contained in the documents that are thereafter listed. ... I have considered whether the respondent might have forgiven part of the interest and penalties that were assessed. ...

However, the CRA nonetheless denied his request, noting that “human error, misinterpretation or lack of understanding” are not “grounds for relief as they are considered within [the Applicant’s] control.” ... Having considered the Applicant’s evidence, the CRA reasonably determined that the requested relief was not warranted pursuant to section 281.1 of the Act. [24] Gordon does not assist the Applicant on this issue. ... There was therefore no extraordinary circumstance, as the CRA explained that “human error…[is] considered within [the Applicant’s] control.” ...

Auburn’s income, namely her academic editing services, might not be considered self-employment income. ... Auburn argued that it was simply an analysis of information already provided to the Officer and therefore, should be considered admissible. ... On the contrary, the record reveals that the Officer considered all documents provided and the oral representations made by Ms. ...

Fink’s circumstances, addressed both his grounds for relief and clearly identified why he considered Mr. ... Trueman first considered Mr. Fink’s request on the basis of the SDL Remission Orders and found that Mr. ... He then considered Mr. Fink’s financial circumstances for the purposes of responding to the second ground raised by Mr. ...

The Husband’s immigration history was also considered in light of the timeline of his relationship with the Applicant. ... First, the IAD stated that it had considered several of the Chavez factors and that it did so is apparent from its reasons. ... But this only means that all relevant evidence available at that time should normally be considered. ...

.: In considering the award of costs in this matter I have had the benefit of written submissions from counsel for both parties, and I have carefully considered the factors listed in rule 400(3) of the Federal Court Rules, 1998 respecting the exercise of discretion in awarding costs. ... Some of the provisions of the Act in dispute in this case seem not to have been considered in previous litigation, and the issues raised by the applicant were of considerable public interest. ...

The RAD disagreed with this argument, noting that the RPD is presumed to have considered the evidence before it, and finding no evidence to indicate otherwise. ... The Applicant provided no evidentiary support to rebut the presumption that the RPD had considered the country condition documentation. ... Conclusion [37]   Having considered the Applicant’s arguments, I find no basis to conclude that the Decision is unreasonable. ...

Mr Caron considered the land similar to the subject land but inferior in location. ... Mr Caron thought these sales could be considered purchases for a special purpose. ... Mr Caron considered the land poorer than in Sales Nos 8 and 9, and stated that it had soil erosion problems. ...