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Holtz received his shares in New Buffalo as consideration for his promise to provide funding to New Buffalo. ... The Queen. noted that the Court should approach paragraph 18(1)(b) as follows: The statutory prohibition on the deduction of a payment on account of capital requires consideration of the principles for distinguishing capital and income. ... When assessing the Appellant, the Minister made the following assumptions with respect to the source of the Appellant’s income during the relevant years:-          The only income earned by the Appellant in 2004 was from the business of selling recreational vehicles.-          The Appellant earned no income from any source in 2005.-          In 2006, the Appellant earned consulting fees from Voyager RV Ltd. and management fees from 122 Ltd.-          At no time did the Appellant report any income from New Buffalo. [18] [60]         The Appellant, during his testimony, implied that he personally rendered services in 2004 and 2005 to New Buffalo in consideration of a consulting/management fee. ...

She fully explains these considerations at paragraphs 66-67. At paragraph 67 she stated: In addition to these contractual and statutory obligations, GMCL has agreed to provide, maintain and administer a compensation package, not only as one of the terms of employment extended to its employees, but as a vehicle for attracting and keeping the most qualified individuals within its organization. ... Canada, [2000] G.T.C. 4091, 257 N.R. 71 (F.C.A.) which was cited in General Motors in relation to the question of the connection or nexus of the investment management services to the commercial activities of GMCL. [27]   Subsection 141.01(2) of the Act provides that: (2) Where a person acquires or imports property or a service or brings it into a participating province for consumption or use in the course of an endeavour of the person, the person shall, for the purposes of this Part, be deemed to have acquired or imported the property or service or brought it into the province, as the case may be, (2) La personne qui acquiert ou importe un bien ou un service, ou le transfère dans une province participante, pour consommation ou utilisation dans le cadre de son initiative est réputée, pour l’application de la présente partie, l’acquérir, l’importer ou le transférer dans la province, selon le cas, pour consommation ou utilisation: (a) for consumption or use in the course of commercial activities of the person, to the extent that the property or service is acquired, imported or brought into the province by the person for the purpose of making taxable supplies for consideration in the course of that endeavour; and a) dans le cadre de ses activités commerciales, dans la mesure où elle l’acquiert, l’importe ou le transfère dans la province afin d’effectuer, pour une contrepartie, une fourniture taxable dans le cadre de l’initiative; (b) for consumption or use otherwise than in the course of commercial activities of the person, to the extent that the property or service is acquired, imported or brought into the province by the person b) hors du cadre de ses activités commerciales, dans la mesure où elle l’acquiert, l’importe ou le transfère dans la province: (i) for the purpose of making supplies in the course of that endeavour that are not taxable supplies made for consideration, or (i) afin d’effectuer, dans le cadre de l’initiative, une fourniture autre qu’une fourniture taxable effectuée pour une contrepartie, (ii) for a purpose other than the making of supplies in the course of that endeavour. ... In general, subsection 141.01(2) of the Act would provide that a property or service will be deemed to be acquired in the course of commercial activities to the extent that it is acquired for the purpose of making taxable supplies for consideration. ...

Takenaka’s tax compliance history or how consideration of that factor should have led to full as opposed to partial relief. ... Takenaka’s tax compliance history, the Respondent argues, and I agree, that it is clear the Delegate not only gave ample consideration to Ms. ...

One must be on guard not to introduce extraneous considerations into the proper, objective analysis of the text, context and purpose of legislation. ... All of these good and legitimate practices help the Appeal Division to discharge its obligation to “conduct proceedings as informally and quickly as the circumstances and the considerations of fairness and natural justice permit”: Regulations, para. 3(1)(a). (3)   The Appeal Division’s approach to section 58 [30]   Given this legal landscape, how did the Appeal Division approach section 58? ... All it did was to declare that “[it could not] see anything in the legislation…that prohibits the Appeal Division from limiting the scope of an appeal as it moves from consideration at the leave stage to consideration at the merits stage” (at para. 19). ...

If so, then the considerations described by the Court in paragraphs 54 and 55 [of Stewart] do not have to be analyzed. ... So when you determine fees, you do take into consideration the person’s ability to pay? ... I give some consideration to the person’s income. Mr. RENAUD‑LAFRANCE [counsel for the respondent]: Mm. ...

It also addresses the factors and considerations set out in the Guidelines and makes a recommendation. [28]   In Mr. ... It was concluded that there was no indication of undue delay caused by the CRA during those time periods. [33]   The Fact Sheet also pointed out that subsection 161(7) of the ITA says that interest owed by a taxpayer is calculated on the tax payable before a loss carry back is taken into consideration. ... Every case is factually different so the time taken to complete an assessment must be reasonable on the particular facts of each case. [66]   On review of the Decision and the underlying record, I am satisfied that the Minister’s delegate took into consideration the issues Mr. ...

According to the Applicant, the Court should exercise its discretion to hear the applications because it could have collateral consequences for applicants in other proceedings. [30]   In the Applicant’s view, the Court should assess the constitutionality of the process to which he has been subjected, despite the mootness, as that will continue to be a relevant consideration in future detention reviews or other proceedings. ... I hereby establish that, pursuant to my authority under section 25.2 of the Act, that there are public policy considerations that justify the granting of an exemption from the application of the Pre-Removal Risk Assessment bar provisions of the Act to individuals who meet the conditions (eligibility criteria) listed below. Conditions (Eligibility Criteria) Based on public policy considerations, delegated officers may grant an exemption from the provisions of the Act listed below to individuals who meet the following condition: The individual must be in Canada and have had their protected person status determined to be ceased under subsection 108(2) of the Act (cessation) because the reasons for which the person sought refugee protection have ceased to exist (108(l)(e)). ...

The same considerations apply here.* Heald J.'s judgment in Nesbitt was affirmed by the Federal Court of Appeal,* but without comment on this point. ... [32]   The Appellant/Estate's only argument regarding quantum of taxable capital gains was that the taxable capital gain calculation for the Lynnbrook property should have reflected consideration of that property as the “principal residence” of Mr. Levatte for the period 1971 (when capital gains tax originated) until his death in 1995. [33]   After some consideration I accept that the “principal residence” matter was sufficiently (although minimally) pleaded in the notice of appeal. ...

The Officer’s only consideration of this issue was to state that the PRRA is not meant to be an appeal of a negative RPD decision but rather a determination, based on new evidence, of whether an applicant would be at risk of harm if he was to return to his country of origin. ... Section 113 concerns the consideration of a PRRA application: 113 Consideration of an application for protection shall be as follows: 113 Il est disposé de la demande comme il suit : (a) an applicant whose claim to refugee protection has been rejected may present only new evidence that arose after the rejection or was not reasonably available, or that the applicant could not reasonably have been expected in the circumstances to have presented, at the time of the rejection; a) le demandeur d’asile débouté ne peut présenter que des éléments de preuve survenus depuis le rejet ou qui n’étaient alors pas normalement accessibles ou, s’ils l’étaient, qu’il n’était pas raisonnable, dans les circonstances, de s’attendre à ce qu’il les ait présentés au moment du rejet; (b) a hearing may be held if the Minister, on the basis of prescribed factors, is of the opinion that a hearing is required; b) une audience peut être tenue si le ministre l’estime requis compte tenu des facteurs réglementaires; … […] [25]   The Federal Court of Appeal in Raza stated that a PRRA application by a failed refugee claimant is not an appeal or reconsideration of the decision of the RPD to reject a claim for refugee protection. Nevertheless, it may require consideration of some or all of the same factual and legal issues as a claim for refugee protection. ...

Khan submitted that paragraph 113(c) of the IRPA entitled him to consideration under sections 96 and 97 of IRPA. ... In light of these considerations, the Court determined that the question before it was “whether a fair and just process was followed”; the Court found that it was not (A.B. at para 14). [68]   Mr. ... Taking into consideration the substantive rights involved, in my view, Mr. ...