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The following factors will be considered when determining whether or not the Department will cancel or waive interest or penalties: (a) whether or not the taxpayer or employer has history of compliance with tax obligations; (b) whether or not the taxpayer or employer has knowingly allowed a balance to exist upon which arrears interest has accrued; (c) whether or not the taxpayer or employer has exercised a reasonable amount of care and has not been negligent or careless in conducting their affairs under the self-assessment system; (d) whether or not the taxpayer or employer has acted quickly to remedy any delay or omission. 10. ... It is clear from the evidence on the record that in additional to the applicant’s written representations, each of the TSO directors considered the detailed recommendations of a fairness committee which in both cases had particular regard to the elements set out in paragraph 10 of Information Circular 92-2. ...

She worked on weekends and during two summer months which she considered part of her business activities, separate from her employment income. ... Linden J. continued: Bowman, T.C.C.J’s approach to the problem in the case above seems very sensible and might be considered in future cases such as this one. ...

Goult says that the words of McNair J. in Danielson at p. 6519 are particularly apt: The test of “whether it may reasonably be considered’ is susceptible of being reasonably translated into the test of whether the evidence on balance of probability is sufficient to lead to the conclusion that it is more likely than not that collection would be jeopardized by delay. ... On a balance of probabilities, it may reasonably be considered that collection of the amount assessed would be jeopardized by a delay in the collection of the amount. ...

Resolution of the uncertainty is appropriate and necessary to enable the Appellant and the Federal Court of Appeal to know with certainty the basis upon which the appeal should be considered. ... In view of the position taken by counsel for the Respondent, I have considered counsel’s request that I clarify my Judgment, notwithstanding the absence of the Notice of Motion which Rule 65 requires, and I have concluded that the formal Judgment correctly expresses my decision in the case, but that I should issue Supplementary Reasons for Judgment to clarify the basis of the decision. ...

Counsel for the respondent argued that there were only three ways that this Fund could be considered as an agent of Her Majesty the Queen: 1. ... According to this definition, there is no doubt that the Fund could not be considered as an agent of Her Majesty the Queen. ...

When calculating his income for the taxation year 1973, the appellant considered the personal profit realized on the sale of the land, namely $6,475, to be a capital gain; 7. ... The respondent considered that this land was held only for speculative purposes, that is, to make a profit at the time of a possible sale... ...

In each case the true character of the subsidy must be ascertained and in so doing the purpose for which it was granted may properly be considered. ... A quotation from this judgment, to be found at pp 126 and 672 respectively, in my view clearly illustrates the difference and shows that the funds in question in the case at bar should be considered as income: That purpose was a special one, in the public interest, quite apart from the trade and business operations of the appellant and had nothing whatsoever to do with its trade or business profits or gains. ...

The intention of the legislator, however, does not have to be considered in the interpretation of the Income Tax Act. The wording of the law must be considered. Indeed, what does the word “benefit” mean in section 60.1 quoted above? ...

Evidence No physical evidence was provided to the Board but on his own account, the appellant submitted that: a) A license to operate a Tourist Establishment is issued yearly by the Province of Ontario. b) The camp has a permit to collect retail sales tax for the Province of Ontario and collections of sales tax have been made and remitted to the Province of Ontario along with proper sales tax returns. c) The camp pays realty taxes to the Board of Education of Espanola on the basis of being a business. d) Hydro was brought into the area because the camp was considered to be a business rather than an individual cottage. e) Substantial dock facilities were built to sustain the kind of traffic which is hoped will be in effect. f) A pure water system and a running water system were set up and are maintained for the guests. g) Several acres of grass must be continually cut and mainly for that purpose a tractor was purchased. h) Mr Finch and his family have devoted a substantial amount of time to the care and maintenance of the camp and its guests. i) The camp is composed of one main lodge and three cottages. ... 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. ...

(e) Finally, respondent’s gain cannot properly be considered as having arisen fortuitously. On the contrary, uncontradicted evidence shows that it is the result of a carefully considered plan executed as conceived. ...