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Fourth, the Federal Court Rules, 1998 were drafted with an awareness of public policy considerations relative to adverse consequences of costs. ... The Applicant had objected to item 25 (services after judgment not otherwise specified) as part of his submissions for Rule 408(3) consideration. ... However, part of the difficulty with the evidence, as here, has been the absence of search parameters which might permit confirmation that the work done was not predicated on irrelevant considerations. ...

CONSIDERATION [7]                  I have considered the overall goal of the Defendants, to have the action struck out, as against the Defendants, with the exception of the Crown and Parks Canada, on the basis of both jurisdiction over and the redundancy of various individual defendants. ... Justice Campbell observed at page 100, in the context of the considerations that the superintendent was obliged to consider, that the business operations of the plaintiff were factors which must be taken into consideration, "But as to the weight to be given to these factors, there is no doubt that each case turns on its own merits. ... However and I think this is most important, the earlier holder of the Norquay lease, the predecessor in title to the present Plaintiff, gave up summer operation of the gondola in return for good and valuable consideration, being more land from which to mount its winter operation and this transaction was known to the present Plaintiff at all relevant times. ...

The application was discontinued when the CRA agreed to conduct a fresh review, taking into consideration whether a debt against Mrs. ... Only where this search proves fruitless must the reviewing court undertake a consideration of the four factors comprising the standard of review analysis ... Likewise if the decision unlawfully sub delegates, errs in fact or law, ignores relevant considerations or takes irrelevant considerations into account, judicial review is generally allowed. ...

With respect to the second tax debt arising from the application of section 160 of the ITA to the transfers by 9125-9622 Québec Inc. to Fiducie Dauphin without fair consideration of the Drugstore and Club Sandwich properties, Fiducie Dauphin could not ignore it (even though it had not yet been assessed), since Mr. ... Anyone who receives property from an insolvent individual for consideration below the fair market value of the property received (in this case the properties valued at $4,200,000 for consideration of $1,168,389$) cannot, even assuming that this person is unaware of section 160 of the ITA, do otherwise than recognize that such a transaction would adversely affect the creditors of the insolvent individual and that it could at least be challenged through a Paulian action under sections 1631 et seq. of the Civil Code of Quebec. Even assuming that we consider only the first tax debt owed by 9125-9622 Québec Inc. for 2004, 2005 and 2006, this is approximately $427,000 of which Her Majesty was deprived by disposition of the buildings without fair consideration. ...

I trust you are able to proceed to complete your consideration of the complaints.   ... There is nothing on the record, or in the complaints, that warrants any consideration that Mr. ... If a further investigation had been warranted no doubt there would have been addenda or further reports for the Commission’s consideration in addition to the written submissions of both parties on the reports.  ...

An additional consideration was that the group who had failed the test was relatively small.  ... The Applicants must either be able to see the contents of the report during the course of the meeting with the Decision Reviewer, or if the Decision Review is to proceed by writing, a copy of the Report must be disclosed to the Applicant so that the Applicant may prepare written submissions for the Decision Reviewer’s consideration.  ... Conclusion   [79]            In consideration of the above conclusions, this application for judicial review is allowed in part.  ...

  [13]            In light of the Minister’s continued refusal to produce documents relating to the GAAR Committee’s consideration of the ATR, the Insurers brought a second disclosure motion. ... In particular, the Minister had a duty to disclose the documents and emails surrounding the GAAR Committee’s consideration of the ATR and the Canada Revenue Agency’s plan to audit 10-8 plan holders, as well as the significant volume of information about 10-8 plans that had already been disclosed to the Minister before the ex parte applications ... It appears that this dearth of judicial consideration results from the Minister’s broad audit powers under the Act: Accordingly, the Minister of National Revenue must be given broad powers in supervising this regulatory scheme to audit taxpayers' returns and inspect all records which may be relevant to the preparation of these returns.  ...

Merely because the Minister might take a different view of the same evidence that was before the court does not empower the Minister to grant a remedy under section 696.1. of the C.C. c) does not create a fourth level of appeal through which the Minister reassesses gaps in the evidence and/or issues of law reviewed in court; d) is intended for the consideration of new matters of significance that either were not considered by the courts or that occurred or arose after the conventional avenues of appeal had been exhausted. ...   [13] Apparently, like any other similar application, the applicant’s application for review was assessed by the Criminal Conviction Review Group (the CCRG). [14] Following the receipt of the application for review, and as is evident from the applicant’s record in response to the respondents’ objection under consideration, the CCRG, represented by Martin Lamontagne and Kerry Scullion, immediately started compiling the following items, inter alia: the applicant’s conviction file, the file of the Ministère de la Sécurité publique du Québec (the Crown’s file), the file of Sûreté du Québec and the prosecution files used by the Crown during the applicant’s trial. [15] Therefore, apart from the documents and information the applicant provided to the CCRG, through its research activities, it was able to assemble a large collection of documents, even though according to the applicant, the CCRG would by itself never have been able to get the complete file of Sûreté du Québec. ... Furthermore, the CCRG equally took into consideration all statements put forth in your favour by your attorney within the framework of your application for review. ...

No significant consideration was given to this baptism regarding the risks referred to by Mr. ... Consideration of an application for protection shall be as follows: 113. ...

To the same effect are these statements by Lord Sands in the Whimster case:—- The consideration of how it would be prudent for a trader to act does not solve the question here presented to us as one of Revenue Law. ... Decisions as to whether to use Lifo how to apply it, and even as to the industries in which the method constitutes acceptable accounting practice, have been dominated by tax considerations. ... My consideration of the evidence in this matter leads me to the conclusion that, in a business operation such as this, the last in first out method of inventory accounting determines what was the true income with greater accuracy than any other method which it was practical to apply. ...