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Where an extraordinary circumstance beyond the person's control has prevented the person from complying with the Act, the following factors will be considered by the Department to determine whether or not penalties and interest will be cancelled or waived:                  (a) Does the person have a satisfactory history of voluntary compliance (i.e., have previous GST returns been filed and payments made on time)?                  ... The following factors will be considered when determining whether or not the Department will cancel or waive the interest and penalties:                  (a) whether or not the taxpayer or employer has a 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 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. [4]                 The issue raised by the applicants is: Did the Minister err in deciding not to exercise his discretion so as to grant the applicants a waiver? ... Therefore, I am unable to assess whether or not Officer Montgomerie considered the relevant and correct information and made a reasonable recommendation with regards to the waiver of interest and penalties. [10]            The parties are therefore directed to provide this Court with a full and clear report as to the information necessary for an assessment of the six issues mentioned in paragraph 8. ...

Justice Muldoon considered Rule 300(2), which allowed lay representation, by an officer of a corporation, in special circumstances. ... The special circumstances test, as considered by Mr. Justice Muldoon, does leave it open, in some instances, for a corporate officer, who is not a lawyer, to represent a company. ... Justice Muldoon observed that the mere fact that the officer considered himself capable of representing the plaintiff corporation was not a special circumstance within Rule 300(2), the predecessor to the present Rule 120. ...

Moreover, common trade usage and practice must be considered when determining an issue of this kind.                   ... General Supply Company of Canada Limited 6 Cameron J. wrote:          It is clear, therefore, that there was material before the Board, which indicated that in some part of the trade at least, angledozers were considered to be "accessories" to tractors. ... The Deputy Minister of National Revenue for Customs and Excise 8, the Tariff Board concluded:          The true test of whether an article can properly be considered to be a part of goods when parts thereof are mentioned in the tariff item depends on whether it is committed for use with such goods. ...

-Notwithstanding paragraph 20(1)(c), in computing the taxpayer's income for a taxation year from a business or property, no deduction shall be made in respect of any amount paid or payable by the taxpayer in the year and after 1971 as, on account or in lieu of payment of, or in satisfaction of,                   (a) interest on borrowed money used to acquire land, or on an amount payable by him for land, or                   (b) property taxes (not including income or profits taxes or taxes computed by reference to the transfer of property) paid or payable by him in respect of land to a province or a Canadian municipality,               if, having regard to all the circumstances, including the cost to the taxpayer of the land in relation to his gross revenue, if any, therefrom for that or any previous year, the land cannot reasonably be considered to have been, in that year,                   (c) used in, or held in the course of, a business carried on in the year by the taxpayer, or                   (d) [Repealed.]                   ... In other words, generally accepted accounting principles are to be considered, but, at the end, the Court must determine the deductibility of a disbursement and therefore the profit under subsection 9(1). ... However, there is no ambiguity if subsection 18(2) is considered for what it is, namely a limitation provision and not a provision opening a further deductibility not contemplated under subsections 9(1) and 18(1). ...

Since the losses were not considered to have arisen through the carrying on of a farming operation as a business with a reasonable expectation of profit, they were disallowed.      ... 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 a 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.               ... She must be considered, therefore, to have made every reasonable effort to ensure that she was in compliance with the provisions of the Income Tax Act.      ...

(3)                    Should any of the constitutional issues raised by the applicant be considered by this Court?   ...   [23]            The obtaining of a licence is generally considered as a privilege and is accompanied by conditions. ...   [32]            Lastly, the constitutional issues raised by the applicant lack proper factual foundation and will therefore not be addressed or considered by this Court (Worthington) ...

The court should not compel answers to questions which, although they might be considered relevant, are not at all likely to advance in any way the questioning party’s legal position: Canex Placer Ltd. v. ... Gardner’s examination, which took place from June 10 to 12, 2009, after having considered that letter and the oral submissions from the parties in that regard, the Court does not intend to reduce the number of such people with respect to Mr.  ... Gardner dated August 13, 2009, which indicates that a considerable number of hours would be required to find the information sought by the questions asked by Eurocopter. [22]            Given the length of the Table Regarding the Plaintiff’s Motion, it is deemed to be part of the reasons for order and order but will be sent under separate cover by the clerk to the counsel for the parties by confidential email. [23]            As for the costs in Eurocopter’s motion, after having reviewed the written and oral submissions from the parties on the topic, and after having considered rules 400(3)(a), (g) and (i), and 400(4), I am of the view that Eurocopter is to be granted its costs in its motion, in accordance with the middle of column III of Tariff B.   ...

  [19]            The Applicant had also argued that the Delegate fettered his discretion because the 1997 penalty relief was considered a “one time” relief. The gravamen of this submission is that this present request for relief was not considered on its merits because the Delegate viewed the “one time” relief as foreclosing consideration of the current request ... Where circumstances beyond a taxpayer's control, actions of the CRA, or inability to pay or financial hardship has prevented the taxpayer from complying with the Act, the following factors will be considered when determining whether or not the CRA will cancel or waive penalties and interest:     (a) whether or not the taxpayer has a history of compliance with tax obligations;   (b) whether or not the taxpayer has knowingly allowed a balance to exist on which arrears interest has accrued;     (c) whether or not the taxpayer has exercised a reasonable amount of care and has not been negligent or careless in conducting their affairs under the self-assessment system; and   (d) whether or not the taxpayer has acted quickly to remedy any delay or omission ...

Justice Mahoney considered an          ex parte application in writing of the Crown to renew a writ of seizure pursuant to former Rule 2006 of the Federal Court Rules, C.R.C., c. 663, which provided as follows:   Rule 2006. (1) For the purpose of execution, a writ of execution is valid in the first instance for five years beginning with the date of issue ...   [16]            Beyond the matter of expediency and cost-efficiency, there are compelling reasons to allow applications pursuant to Rule 437(2) to be considered on an ex parte basis ... Lafrenière” Prothonotary   FEDERAL COURT   SOLICITORS OF RECORD     DOCKET:                                                       IT A-8283-05   STYLE OF CAUSE:                                       ITA v ALLEN ZIEFFLE   MOTIONS IN WRITING CONSIDERED AT VANCOUVER, BRITISH COLUMBIA, PURSUANT TO RULE 369     REASONS FOR ORDER AND ORDER:  LAFRENIÈRE P.     ...

Lord Advocate [2] the House of Lords considered the question whether an individual was a "regular minister of a religious denomination" within the meaning of a statute which conferred exemption from compulsory military service on "a man in holy orders or a regular minister of any religious denomination". ... I do not find the bulletin of any assistance in interpreting paragraph 8(1)(c) for it sheds no light on the considerations which led the author of the bulletin to conclude that such officers are considered to be ministers. ... Bonner" J.T.C.C. [1]               There does not appear to be any relationship between the source of income and the deduction sought in this case, but the point was not put in issue and need not be considered further. [2]               [1956] 3 All ER 129 [3]               96 DTC 1744 [4]               Hawkes v. ...