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(“Canadian Roofing”). [15] The release letter is considered, deliberate and fulsome. ... [27] The CRA may well have considered the lock out and resulting lengthy litigation to be relevant circumstances, and reasonably prudent steps (or impeding such reasonable steps) to prevent and remediate the accrued remittance arrears of 556 Ltd. and Canadian Roofing. ...

However, as the Respondent also notes, although the list of exceptions is not closed, there are commonly considered exceptions to this rule, which include evidence necessary to bring to the attention of the Court procedural defects, that cannot be found in the evidentiary record of the administrative decision-maker, to enable the Court to fulfil its role of reviewing the decision for procedural fairness (see Yan at para 55). [18] As I will canvas shortly, the Applicant’s arguments challenging the Decisions relate principally to procedural fairness, in that he asserts that CRA did not inform him of the case he had to meet. ... Moreover, the Second Review Reports reflect that the Officer considered not only the manner in which the Applicant had claimed that income but also the Applicant having provided limited services in connection with the rental of the boat. ...

A simple letter can be considered to be a Notice of Objection as there are no strict requirements to use the prescribed form. [5] Furthermore, the Applicant argues that the taxpayer does not need to be as precise in his Notice of Objection as he would be in his Notice of Appeal. [18] In support of this position, the Applicant submits that neither an “Objection” nor a “Notice of Objection” is defined in the Act. ... Please see attachment. [14] [35] While I do think it is appropriate in these circumstances to consider this issue generously in favour of the taxpayer, the January 21, 2021 correspondence simply cannot reasonably be considered as an application to the Minister for an extension of time for purposes of s.166.1 of the Act. [36] This because, first, an application to extend time has to be sent to the Chief of Appeals, who is in the Appeals Division. ...

The Court recently reviewed the leading authorities on this point in Adams v The King, 2023 TCC 86, at paragraphs 20 to 25 (footnotes omitted): [20] In  Waldron v The Queen, this Court considered the two-year deadline in the  Excise Tax Act  for filing a new housing rebate application where an officer of Revenue Canada (predecessor of the CRA) had made a representation about the filing deadline that was not entirely accurate. ... (Emphasis added) … [7] The issue of estoppel has been considered in a number of cases and the principle which generally can be taken therefrom is that no representation involving an interpretation of law by a servant or officer of the Crown can bind it. ...

The Agent also considered Ms. Polonyova’s submissions in support of her CRB application and spoke with her by telephone on each of March 29, 2023 and April 4, 2023. [11] The Agent prepared a second review report (the Report) that sets out the information consulted, her notes from the two telephone calls and her analysis of Ms. ... As a result, any issue regarding the CWLB is not before me and has not been considered. [18] Second, and in the same vein, the Respondent objects to certain portions of the affidavit and additional evidence filed by Ms. ...

Morin should be considered null and void. [20] I note that Mr. Haque also contends that the Attorney General was late in serving and filing the respondent’s record in the application. ... “Nicholas McHaffie” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: T-1378-22   STYLE OF CAUSE: RAZIBUL HAQUE v CANADA REVENUE AGENCY ET AL MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES ORDER AND REASONS: MCHAFFIE J.   ...

I am unable to see how the Minister’s revocation of charitable status subsequent to the year of the relevant donation claim can be considered information that calls into question whether the Appellant made payments to Mega Church or any of the other charities to which he claimed to have made donations in 2003 to 2006. ... But, if I were required to consider the question, I would have found that the Minister cannot rely on this type of misrepresentation to justify a reassessment that disallowed charitable donation tax credits. [30] On its face, box 490 of the 2006 T1 Return does not identify the defining features of a person who should be considered to be a “professional tax preparer” for this purpose. ...

Issues [21] Taking into account the parties’ submissions, the Court must determine (A) whether the new evidence (two contracts) and the facts and explanations that were not before the Officer can be considered in the context of the application for judicial review; (B) which standard of review applies; (C) whether Ms. ... These items do not qualify under any of the aforementioned exceptions, so they are not admissible and will not be considered. ...

All things considered, I am of the opinion that the figures, $80,000 on the one hand and $94,290 and $92,443 on the other, presented certain issues. ... Meunier when the suitability of the comparables used by the Agent was questioned because the use made of the lots had not been considered by the Agent. [30] Having regard to the evidence introduced by both parties and this Court’s assessment of that evidence, I am of the opinion that the $90,000 amount at which the first other lots were sold by the Appellant itself is a fair value. ...

The meaning and application of the words “produced or manufactured” were considered by the Supreme Court of Canada in The Queen v Canadian Pacific Railway Company (supra), in which the goods were railway ties that had been impregnated with a creosoting liquid in order to increase their life. ... Attorney General of Canada, [1950] O.R. 429; [1950] C.T.C. 440, McRuer, C.J.H.C. considered the same question in reference to the same statute. ...