Search - consideration

The RAD notes that the Federal Court has stated that where there are valid reasons to doubt a claimant's credibility, a failure to provide corroborating documentation is a proper consideration. ... As this determination fundamentally impacted the rest of the RAD’s consideration of the claim, this was a determinative error. ...

However, it differs somewhat from a consideration of the possible application of issue estoppel in that the consideration is focused on preserving the integrity of the adjudicative process more so than on the status, motive or rights of the parties. [30] Relitigation should be avoided unless it is in fact necessary to enhance the credibility and effectiveness of the adjudicative process. ...

Consideration [3]                The present judicial review proceeding, commenced 27 November 2003, is one of several pieces of litigation which Mr. ...

As a result, I have given these considerations some weight. [Emphasis added.] [29] The Officer’s reasons do not explain why the personal circumstances of the Applicant do not warrant an H&C exemption. ...

This may result in your application being refused and no further consideration given to the request for permanent residence unless a new application, including fees, is submitted. ...

Uniformity of maritime law is an important consideration in deciding the scope of Parliament’s legislative authority over navigation and shipping. ... However, the fact that the activity at issue impacts seaworthiness or, more generally, transportation by water is a significant consideration (Isen, at para. 28; Lafarge, at para. 64). ... Different considerations might well apply in such cases that come before a Canadian court. ...

Counsel also argued that the different business circumstances are not relevant considerations in the transfer pricing analysis ... The transactions with the European licensees between 1990 and 1993 generally included the ranitidine and a variety of intangibles for a single consideration. ... No submissions were made as to what this extra consideration should be. ...

requires a court to consider whether considerations of efficiency outweigh the benefits of subjecting it to the scrutiny of the normal legislative process. ... Consideration of the correctness of an assessment is within the exclusive jurisdiction of the Tax Court. [214]   This conclusion is consistent with prior jurisprudence on the scope of appellate jurisdiction on the appeal of an assessment. ... The Court may refer the matter back to the Minister for further consideration. ...

J‑1     AND IN THE MATTER OF a Reference by the Lieutenant‑Governor in Council to the Court of Appeal of Alberta for hearing and consideration of the questions set out in Order-in-Council O.C. 538/90 in respect of Bill C‑62, an Act proposed by the House of Commons of Canada to amend the Excise Tax Act  , the Criminal Code  , the Customs Act, the Customs Tariff, the Excise Act, the Income Tax Act, the Statistics Act, and the Tax Court of Canada Act   between   The Attorney General of Canada                                                      Appellant   v.   ... 4.Having regard to s. 125   of the Constitution Act, 1867  ,                      (a)is the imposition of obligations under the GST Act   on the Government of Alberta as a supplier to collect and pay a remittance on a taxable supply that is Alberta property ultra vires the Parliament of Canada,                      (b)does the imposition of a remittance under the GST Act   on a recipient from the Government of Alberta of a taxable supply that is Alberta property or that generates revenue to the Government of Alberta constitute taxation of Alberta property that is ultra vires the Parliament of Canada, and                      (c)does the imposition of a remittance that is computed under s. 154 of the GST Act   on the basis of consideration for a taxable supply that includes an amount of provincial tax constitute taxation of Alberta property that is ultra vires the Parliament of Canada?                      ... 4.Having regard to s. 125   of the Constitution Act, 1867  ,                      (a)is the imposition of obligations under the GST Act   on the Government of Alberta as a supplier to collect and pay a remittance on a taxable supply that is Alberta property ultra vires the Parliament of Canada,                      (b)does the imposition of a remittance under the GST Act   on a recipient from the Government of Alberta of a taxable supply that is Alberta property or that generates revenue to the Government of Alberta constitute taxation of Alberta property that is ultra vires the Parliament of Canada, and                      (c)does the imposition of a remittance that is computed under s. 154 of the GST Act   on the basis of consideration for a taxable supply that includes an amount of provincial tax constitute taxation of Alberta property that is ultra vires the Parliament of Canada?                      ...

I point out that different considerations apply when an exercise of the power conferred on the authority must inherently adversely affect the interests of individuals.  ... These are precisely the aspects which are under consideration here and are at the very heart of the debate.       ... An example of an inappropriate method or consideration was given by the respondent.  ...