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Had the delegate considered these to be true prerequisites, the request would not have been processed. [20]            I am satisfied on the basis of the Minister's delegate's reasons that the Minister's delegate did have regard to the absence of properly signed elections and properly identified payments when assessing the whole of the request on its merits. ... It referred only to the failure to identify payments made as relating to late filed elections. [30]            Even if I am wrong in my conclusion, and the Minister's delegate ought not to have considered these factors, I do not consider these findings to have been material to the decision. ... Given the express statement in the refusal letter that it listed the reasons for the decision, the Minister's delegate's decision should, in my view, be considered on the basis of the reasons given at the time by the delegate. [37]            As to whether it was patently unreasonable for the Minister's delegate to conclude that the filing errors were attributable to negligence or carelessness, the estate freeze and thaw transactions constituted relatively sophisticated tax planning which was not properly completed. ...

(Orally)                              6       1         of the ministerial delegate state:       2              "I have noted your comments about the interest       3              and late filing penalty, also, I have carefully       4              considered the facts of the case and your       5              submission    [sic] as    they relate    to the       6              applicable legislation.    ... (Orally)                              7       1              thanked us for taking the time to listen and,       2              therefore, no reply was considered warranted.       3              However, this letter did not indicate the       4              accounting treatment of the bad debt, i.e. was       5              the bad debt included in revenue previously.       6              The circumstances surrounding the accounting       7              treatment of the bad debt and the required       8              adjustments only came to light during the       9               course of our audit. ... However, it is for      24         the Minister to make such a determination.      25              Here, it is clear that the Director considered all                 LAYDEN-STEVENSON, J. ...

This information was received from an officer of the debtor, Jo-Ann Mauro, and was considered to be reliable ... I am also of the view that this evidence coupled with the evidence reviewed above and considered by Martineau J. in the ex parte hearing, is sufficient to establish on a balance of probabilities that the collection was jeopardized by the delay. I give particular weight to the evidence of the history of non-compliance by current and/or former directors of the applicant with respect to information requests and duties imposed by the Act, [19]            I have carefully considered the submissions of the applicant with respect to the high standard of disclosure to the Court that is required on ex parte applications. ...

GST Memorandum 500-3-2-1 sets out the policy guidelines that have been formulated by the Agency to assist it with the exercise of the Minister =s discretion under the subsection. [18]          In an application for the judicial review of the exercise of a discretionary power conferred on the Minister by the Act, the Court is to determine whether the Minister, in reaching his decision, failed to observe the principles of procedural fairness or erred in law. [19]          The respondent submitted that in evaluating the applicant =s request to waive or cancel interest and penalties pursuant to subsection 281.1 of the Act, the Agency correctly considered whether it would have granted relief on the outstanding debt. [20]          The respondent submitted that in evaluating the applicant =s request, the Agency duly considered the fact that: 1.              ... The Minister =s representatives carefully considered all of the facts before them and declined to exercise the Minister=s discretion pursuant to subsection 281.1 of the Act. ... 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)? ...

Lefebvre's letter, all the issues raised previously were fully considered and the criteria applied in this matter are in accordance with the relevant statutory provisions. ... We reviewed the information presented in your letter and concluded that all the issues raised have already been fully considered. ... Jordan's statements, when considered together, should be read as referring to this fact. [20]            As a result I give no weight to this argument. ...

Maplesden and those who were advising them considered transferring the title to the Priddis property from Mrs. ... Maplesden had until August 30, 1986 before the loan would be considered, under paragraph 15(2)(b), to be income in her hands ... There is no reliable evidence that the taxpayer seriously considered conveying the property to '614 or selling it to a third party during the time in question. ...

Maplesden and those who were advising them considered transferring the title to the Priddis property from Mrs. ... Maplesden had until August 30, 1986 before the loan would be considered, under paragraph 15(2)(b), to be income in her hands ... There is no reliable evidence that the taxpayer seriously considered conveying the property to '614 or selling it to a third party during the time in question. ...

The Notice of Opportunity provided that all candidates who met the pre-requisites by December 2, 2008 would be considered. ... At this time, you do not meet the pre-requisites of this selection process and cannot be considered further ... I disagree; at issue is whether the reviewer considered the appropriate factors in arriving at his decision. ...

The applicant submits that his diagnosed bipolar condition ought to have been considered as extraordinary circumstances under Part II of the Guidelines, because it prevented him from making logical decisions. ...   [14]            The respondent submits that the decision was reasonable and that the director considered all of the relevant facts in the case. She considered the statements the applicant submitted regarding his medical condition, but there was not sufficient information before her explaining how those conditions prevented compliance. ...

Where the jurisprudence has previously determined the standard of review with respect to judicial review of an administrative decision, then the standard of review may be considered to have been settled: Dunsmuir para. 62 ... It cited guidelines on penalties associated with failure to file T1135 forms: “No penalty will be assessed where it appears there was confusion concerning obligations and it is the first time a penalty is considered.” ...      [34]            Given the extent of the information before him, I find the Minister’s delegate to have considered the taxpayer relief policy beyond the three scenarios given in the Taxpayer Relief Guidelines ...