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The requested undertakings in issue in this appeal must be considered in light of the issue that is to be ultimately determined in this matter. ... The Tax Court Judge should have considered the facts that were applicable in the other cases where the relevance of the documents was established by the Crown or where the documents were considered in the course of the audit. ... The correspondence in issue was not considered in the course of the audit of the taxpayer. ...

  [12]     The issue is whether the benefits received from The Mutual Group are to be considered as pensionable income and pensionable earnings, within the meaning of subsections 6(1) and 12(1) of the Plan ... The Appellant believed those monies should be considered as employment income and thus be pensionable income ...   [18]     For the reasons above, this Court also finds that the monies received from the out-of-court settlement were not pensionable as they could not be considered to be employment income ...

(g)        The Appellant did not collect GST upon making the supplies of property by way of sale to American recipients who considered themselves consumers, and the said American recipients did not pay said GST to the Appellant ... (j)         For the third period in issue, the amount of GST that the Appellant did not collect upon making the supplies of property, by way of sale, to the American recipients who considered themselves consumers, is $763.27.   ... If they were building contractors, corporations or independent businesspeople such as motel owners, she considered them recipients other than consumers. ...

                 [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. ...

Point at Issue The question is whether the appellant is entitled to claim a capital cost allowance on the personal automobile of the company sales manager for the 1974 taxation year, and whether the cost of $5,520 paid by the company should be considered part of the manager’s salary and therefore deductible. ... Moreover, the fact that the amount paid can be considered a shareholder’s benefit does not take away the appellant’s right to the deduction, inasmuch as this benefit constitutes a disbursement for the appellant and is not considered a dividend. ... Should not the payment of the insurance policy premium be considered in the same way as the payment of the debt? ...

The result is that the sources of income of a corporation must be looked at, and only those sources which produce “income from an active business” are to be considered with respect to the small business deduction. The appellant, as mentioned, contends that the profit arising from the sale of shares in 1973 should be considered as part of the income of the appellant within the ambit of section 125 so that it be considered as income from an active business carried on by the appellant in Canada. ... Accepting the proposition that a corporation may have a source of income which is considered to be such a source that it is an active business and so entitled to the small business deduction; may it have another source or sources of income which are such that they are not from an active business and so the total income of the corporation is not entitled to the so-called “small business deduction” but, rather, only the portion of its total business income which can be considered from an active business is entitled to the small business deduction? ...

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. ...