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The circumstances of particular concern to the applicant were clearly considered in the decision which rejected his request. ... The Income Tax Act provides that the trustee in bankruptcy is to be considered the agent of the bankrupt for all purposes of the Act, and the trustee is required to file all returns of income that the bankrupt has not filed up to the date of the assignment in bankruptcy. ...

He refers to an explanatory memorandum issued by the respondent department which indicates that a waiver or cancellation of interest or penalty payable would be considered by the department in circumstances where, due to extraordinary circumstances beyond a person's control, the person has been prevented from complying with the requirements to pay the GST. [12]            The respondent, however, submits that no reviewable error occurred in this case warranting the intervention of this Court. ... I am satisfied that the Director exercised his discretion in good faith, considered only relevant considerations and his final decision is not patently unreasonable, being supported by the fact that the applicant continually filed a great many GST returns late after he had hired a new accountant in 1995, which was almost four years after the death of Ms. ...

No. 18, there are four factors that must be considered when determining the appropriate standard of review: the presence or absence of a privative clause, the relative expertise of the decision maker and the court, the purposes of the provision in question and the legislation in general and the nature of the legal question ... (underlining added) As is obvious from this definition, only a reclassification that involves an entire occupational group and no change in duties could it be considered a conversion. ...

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. 10. ... It is clear from the evidence on the record that in addition 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. ...

The Tribunal was of the opinion that the two different polymers comprising the sheets of plastic are considered to contribute to the "total polymeric content" of the goods and consequently, in accordance with direction provided by the third paragraph of Note 4 and Subheading Note 1 of Chapter 39, the goods are to be considered "copolymers" of the polymer which predominates, i.e. polymers of vinyl chloride. ...

Justice McNair provided a general, six-point review in which he defined the parameters for a question or document to be considered relevant in points 1 to 3, and then in points 4 to 6 provided a series of circumstances or exceptions under which exceptionally, ultimately, a question does not have to be answered or a document does not have to be produced. [5] The Court said the following in pages 70 to 72: 1.   ... 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. ...

More specifically, the Board considered that her behaviour, as well as that of her family, was inconsistent with that of someone who fears for their life. ... It is assumed to have weighed and considered all the evidence presented to it unless the contrary is shown (Florea v. ...

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)? ... Once established, and before relief can be granted, these circumstances are considered together with a number of “factors” with respect to that person’s remittance history ...

T he Minister has issued guidelines describing a non-exhaustive list of factors that will be considered in the exercise of the statutory discretion, including whether it would cause undue financial hardship to require the taxpayer to pay, and the taxpayer's compliance record (Vitellaro FCA, above, at para. 4; see also, Vitellaro et al. v. ... She considered that he had only made 8 payments totalling $3,410 toward a total debt of $43,292, of which 5 were involuntary payments. ...

In that sense, it is therefore not for the respondents in an application for judicial review to seek or provide any conclusions that the MEA itself does not claim. [21]            It will therefore be ordered that paragraphs 73(b) and (c) shown on page 74 be considered struck from the respondents’ factum on the merits. [22]            Since success is divided on this motion, no costs will be awarded. ... It is also ordered that paragraphs 73(b) and (c) shown on page 74 be considered struck from the respondents’ factum on the merits.             ...