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prescribed  means (a) in the case of a form or the manner of filing a form, authorized by the Minister, (b) in the case of the information to be given on a form, specified by the Minister, (c) in the case of the manner of making or filing an election, authorized by the Minister, and (d) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; (English version only). . .  234(1) Deduction for rebate — If, in the circumstances described in subsection 252.41(2), 254(4), 254.1(4) or 258.1(3) or in circumstances prescribed for the purposes of subsection 256.21(3), a particular person pays to or credits in favour of another person an amount on account of a rebate and transmits the application of the other person for the rebate to the Minister in accordance with subsection 252.41(2), 254(5), 254.1(5), 256.21(4) or 258.1(4), as the case requires, the particular person may deduct the amount in determining the net tax of the particular person for the reporting period in which the amount is paid or credited.. . .  254(2) New housing rebate — Where (a) a builder of a single unit residential complex or a residential condominium unit makes a taxable supply by way of sale of the complex or unit to a particular individual, (b) at the time the particular individual becomes liable or assumes liability under an agreement of purchase and sale of the complex or unit entered into between the builder and the particular individual, the particular individual is acquiring the complex or unit for use as the primary place of residence of the particular individual or a relation of the particular individual, (c) the total (in this subsection referred to as the “total consideration”) of all amounts, each of which is the consideration payable for the supply to the particular individual of the complex or unit or for any other taxable supply to the particular individual of an interest in the complex or unit, is less than $450,000, (d) the particular individual has paid all of the tax under Division II payable in respect of the supply of the complex or unit and in respect of any other supply to the individual of an interest in the complex or unit (the total of which tax under subsection 165(1) is referred to in this subsection as the “total tax paid by the particular individual”), (e) ownership of the complex or unit is transferred to the particular individual after the construction or substantial renovation thereof is substantially completed, (f) after the construction or substantial renovation is substantially completed and before possession of the complex or unit is given to the particular individual under the agreement of purchase and sale of the complex or unit (i) in the case of a single unit residential complex, the complex was not occupied by any individual as a place of residence or lodging, and (ii) in the case of a residential condominium unit, the unit was not occupied by an individual as a place of residence or lodging unless, throughout the time the complex or unit was so occupied, it was occupied as a place of residence by an individual, or a relation of an individual, who was at the time of that occupancy a purchaser of the unit under an agreement of purchase and sale of the unit, and (g) either (i) the first individual to occupy the complex or unit as a place of residence at any time after substantial completion of the construction or renovation is (A) in the case of a single unit residential complex, the particular individual or a relation of the particular individual, and (B) in the case of a residential condominium unit, an individual, or a relation of an individual, who was at that time a purchaser of the unit under an agreement of purchase and sale of the unit, or (ii) the particular individual makes an exempt supply by way of sale of the complex or unit and ownership thereof is transferred to the recipient of the supply before the complex or unit is occupied by any individual as a place of residence or lodging, the Minister shall, subject to subsection (3), pay a rebate to the particular individual equal to (h) where the total consideration is not more than $350,000, an amount equal to the lesser of $6,300 and 36% of the total tax paid by the particular individual, and (i) where the total consideration is more than $350,000 but less than $450,000, the amount determined by the formula A × [($450,000- B)/$100,000] where A  is the lesser of $6,300 and 36% of the total tax paid by the particular individual, and B  is the total consideration.. . .  ...

A recent overarching description of the balancing required in assessing such penalties is found at paragraph 21 of Wynter v HMQ, 2017 FCA 195 where Justice Rennie states: [21] While subjective considerations may play a role in either analysis, gross negligence is determined with reference to an objective test. In particular, where gross negligence is alleged, I would expect consideration of whether the conduct of the taxpayer at issue is such a marked departure from what would be expected that it constitutes a high degree of negligence sufficient to be characterized as a marked departure from the standards, practices, and due diligence expected of a responsible taxpayer. ... Of prominent consideration for this determination by the Court are the following facts and conclusions going to heart of the factors established in DeCosta and Torres. ...

Consideration must flow between the parties. iii.   Terms of the agreement must be sufficiently certain. iv.   ... (ii) Consideration [44]   The second requirement is also met as consideration flowed between the parties. ... It commented that the Minister is limited to making decisions based solely on considerations arising from the Act itself and cannot make “deals” divorced from those considerations. ...

Dayal appealed her sponsorship eligibility to the IAD, arguing that sufficient H&C considerations existed for the IAD to overlook her inability to meet the MNI. ... And in  Tang v Canada (Citizenship and Immigration),  2017 FC 107  (CanLII) at para 11, Justice McDonald remarked that “jurisprudence from this Court supports the application of a reasonableness standard of review when the issue is whether the correct legal test has been applied to the H&C considerations”. [17]   More recently, Norris J., Gleeson J., and   Lafrenière J. have all found correctness is the appropriate standard in similar circumstances: Mursalim v Canada (Citizenship and Immigration), 2018 FC 596 at paras 31-33, Cezair v Canada (Citizenship and Immigration), 2018 FC 886 at para 14; Bakal v Canada (Citizenship and Immigration), 2019 FC 417  at para 11. [18]   In this case, it is unnecessary to engage in the debate above. ... Fuhrer” Judge Appendix: Relevant Provisions Immigration and Refugee Protection Act (S.C. 2001, c. 27) Loi sur l’immigration et la protection des réfugiés (L.C. 2001, ch. 27) … … 13 (1) A Canadian citizen or permanent resident, or a group of Canadian citizens or permanent residents, a corporation incorporated under a law of Canada or of a province or an unincorporated organization or association under federal or provincial law — or any combination of them — may sponsor a foreign national, subject to the regulations. 13 (1) Tout citoyen canadien, résident permanent ou groupe de citoyens canadiens ou de résidents permanents ou toute personne morale ou association de régime fédéral ou provincial — ou tout groupe de telles de ces personnes ou associations — peut, sous réserve des règlements, parrainer un étranger. … … 25 (1) Subject to subsection (1.2), the Minister must, on request of a foreign national in Canada who applies for permanent resident status and who is inadmissible — other than under section 34, 35 or 37 — or who does not meet the requirements of this Act, and may, on request of a foreign national outside Canada — other than a foreign national who is inadmissible under section 34, 35 or 37 — who applies for a permanent resident visa, examine the circumstances concerning the foreign national and may grant the foreign national permanent resident status or an exemption from any applicable criteria or obligations of this Act if the Minister is of the opinion that it is justified by humanitarian and compassionate considerations relating to the foreign national, taking into account the best interests of a child directly affected. 25 (1) Sous réserve du paragraphe (1.2), le ministre doit, sur demande d’un étranger se trouvant au Canada qui demande le statut de résident permanent et qui soit est interdit de territoire — sauf si c’est en raison d’un cas visé aux articles 34, 35 ou 37 —, soit ne se conforme pas à la présente loi, et peut, sur demande d’un étranger se trouvant hors du Canada — sauf s’il est interdit de territoire au titre des articles 34, 35 ou 37 — qui demande un visa de résident permanent, étudier le cas de cet étranger; il peut lui octroyer le statut de résident permanent ou lever tout ou partie des critères et obligations applicables, s’il estime que des considérations d’ordre humanitaire relatives à l’étranger le justifient, compte tenu de l’intérêt supérieur de l’enfant directement touché. … … 63 (1) A person who has filed in the prescribed manner an application to sponsor a foreign national as a member of the family class may appeal to the Immigration Appeal Division against a decision not to issue the foreign national a permanent resident visa. 63 (1) Quiconque a déposé, conformément au règlement, une demande de parrainage au titre du regroupement familial peut interjeter appel du refus de délivrer le visa de résident permanent. … … 67 (1) To allow an appeal, the Immigration Appeal Division must be satisfied that, at the time that the appeal is disposed of, 67 (1) Il est fait droit à l’appel sur preuve qu’au moment où il en est disposé: (a) the decision appealed is wrong in law or fact or mixed law and fact; a) la décision attaquée est erronée en droit, en fait ou en droit et en fait; (b) a principle of natural justice has not been observed; or b) il y a eu manquement à un principe de justice naturelle; (c) other than in the case of an appeal by the Minister, taking into account the best interests of a child directly affected by the decision, sufficient humanitarian and compassionate considerations warrant special relief in light of all the circumstances of the case. c) sauf dans le cas de l’appel du ministre, il y a — compte tenu de l’intérêt supérieur de l’enfant directement touché — des motifs d’ordre humanitaire justifiant, vu les autres circonstances de l’affaire, la prise de mesures spéciales.   ...

That favours hearing the matter. [40]   The third and final consideration is the need for the Court to be sensitive to its role as the adjudicative branch in our political framework. ... Section 100.1 of the CCRA states that in the determination of all cases the protection of society is the paramount consideration for the PBC. The PBC was required to and did take that into consideration when reviewing what to do with the Applicant’s statutory release. ...

Kouridakis agreed that there may possibly be such a case, and conceded that it would come down to the facts of the matter. [36]   In this case, it seems to me that the Arbitrator did just that: he took the facts into consideration and applied them to the issue of whether reinstatement was a viable option. [37]   Counsel for Mr. ... He considered the historical relationship of the parties and the incidents that culminated in the breakdown of the employer-employee relationship and concluded that reinstatement was untenable given that considerations of a harmonious workplace necessitated that Mr. ... However, the Arbitral Decision dealt with three issues: unjust dismissal, reinstatement and the consideration regarding severance compensation. ...

Humanitarian and compassionate considerations will also be taken into account. ... In my view, the holding in Kanthasamy applies only to H&C decisions made under section 25 of the IRPA and, even there, does not mandate that the affected children’s best interests must necessarily be the priority consideration. ... A long-term attempt at predicting the potential risk would not have the same level of reliability because the factors taken into consideration can change. ...

Based on its consideration of the applicable case law, and the facts before it, the IAD determined that res judicata ought not to be applied at that stage of the proceeding, to bar any further inquiry into whether the Applicant had previously been married. ... Thus, a ruling by an Employment Standards Officer on whether unpaid commissions were owed to the former employee was not found to preclude consideration of the same issue by a common law court considering a wrongful dismissal claim (Danyluk). ... The touchstone is fairness. [41]   In this case, the relevant considerations include the nature and purpose of the legislative scheme, the obligations on both the Applicant and her first husband, as well as the Respondent in relation to that scheme, and the need to balance the Applicant’s interests in finality with the Minister’s ongoing obligations to administer the legislative regime. ...

Even then, the focus of the Court’s consideration of resemblance was solely on the appearance of the marks; it said nothing about the other elements of paragraph 6(5)(e). ... [41]   The Federal Court began its consideration of the existence of goodwill for purposes of passing off (at para. 30) by noting, paraphrasing Kirkbi at para. 67, that “[t]he existence of goodwill is tested by determining whether the party has established that its goods are known in the market by reason of their distinctive features.” ... [51]   Navsun submits that the Federal Court also erred in failing to give any consideration to the evidence of its late principal, Dr. ...

Baxter’s investment in the software licence was a tax shelter, Justice Ryer provided the following analysis of the law in this area: Introduction 5   In order to facilitate the understanding of my reasons, I will summarize my interpretation of the definition of tax shelter, insofar as it applied to the taxation years that are under consideration in this appeal. ... In the actual circumstances under consideration, “any property” means any of the TIP licences that TCL Trafalgar proposed to market to prospective purchasers. ... Conclusion 58   In the circumstances under consideration, TCL Trafalgar, through its employees and agents, undertook an organized campaign to market TIP licences to the public. ...