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Canada (Min. of Employment and Immigration), [1985] 2 F.C. 263 that the underlying consideration in an application to extend time is to ensure that justice is done between the parties. The above stated four-pronged test is a means of ensuring the fulfillment of the underlying consideration. ... In both cases, Justice François Lemieux considered that this was a relevant consideration with respect to the opportunity of granting an extension, especially where the Crown’s duty to consult is understood as ongoing and case-specific (Metlakatla Indian Band, para. 50; Tzeachten, para. 48) ...

The Applicant submits the decision-maker failed to exercise his statutory discretion in good faith and/or in accordance with the principles of natural justice, and relied upon considerations irrelevant or extraneous to the statutory purpose. The Applicant submits that the decision-maker, by not taking into consideration the forgoing principles, rendered a decision that was unreasonable ... Obligation to Inform – CRA Counsel did not advise during Tax Court Proceedings   [63]            I also conclude the CRA erred in its consideration of the Applicant’s submission that the CRA ought to have informed the Applicant of the accrued assessment during the TCC proceedings in the DiLorenzo hearings ...

This statement, by the applicant’s own admission, constitutes fresh evidence, and the Court cannot take it into consideration in these proceedings. ... Without further clarification by Parliament, that is the type of absurdity that a broad interpretation of “nephew” and “niece” could lead to. [31]            Taking into consideration the foregoing, the overall purpose of the Agreement and the principle that we must avoid endorsing country‑shopping for refugee claims, the interpretation of “nephew” and “niece” should be limited, for the application of the IRPR and the IRPA, to the children of a claimant’s brothers and sisters. ... In those cases, the Minister may make a removal order. … PART 2 REFUGEE PROTECTION Division 2 Convention Refugees and Persons in Need of Protection Examination of Eligibility to Refer Claim … Ineligibility 101. (1) A claim is ineligible to be referred to the Refugee Protection Division if … (e) the claimant came directly or indirectly to Canada from a country designated by the regulations, other than a country of their nationality or their former habitual residence; or … Regulations 102. (1) The regulations may govern matters relating to the application of sections 100 and 101, may, for the purposes of this Act, define the terms used in those sections and, for the purpose of sharing responsibility with governments of foreign states for the consideration of refugee claims, may include provisions (a) designating countries that comply with Article 33 of the Refugee Convention and Article 3 of the Convention Against Torture; (b) making a list of those countries and amending it as necessary; and (c) respecting the circumstances and criteria for the application of paragraph 101(1)(e). …   Loi sur l’immigration et la protection des réfugiés, LC 2001, ch 27 PARTIE 1 IMMIGRATION AU CANADA Section 3 Entrée et séjour au Canada Entrée et séjour […] Obligation à l’entrée au Canada 20. (1) L’étranger non visé à l’article 19 qui cherche à entrer au Canada ou à y séjourner est tenu de prouver: a) pour devenir un résident permanent, qu’il détient les visa ou autres documents réglementaires et vient s’y établir en permanence; b) pour devenir un résident temporaire, qu’il détient les visa ou autres documents requis par règlement et aura quitté le Canada à la fin de la période de séjour autorisée. […] Section 4 Interdictions de territoire Manquement à la loi 41. ...

The Committee thus found that any decision that has an impact on the career of a military member, it is necessary to at least 1) inform that member of the facts to be considered; 2) give him or her the opportunity to make representations; and 3) render a decision after consideration in which the reasons for the decision are explained. [25]       The Committee observed that 1) Mr. ... Lafrenière is asking the Court to replace the FA’s consideration of the evidence with its own, which it cannot do. ... However, regulations that prescribe the rates and conditions of issue of pay of military judges may not have effect (a) in the case of an inquiry under section 165.34, before the day referred to in subsection 165.34(3) on which the inquiry that leads to the making of the regulations is to commence; or (b) in the case of an inquiry under section 165.35, before the day on which the inquiry that leads to the making of the regulations commences. 18 (1) The Governor in Council may appoint an officer to be the Chief of the Defence Staff, who shall hold such rank as the Governor in Council may prescribe and who shall, subject to the regulations and under the direction of the Minister, be charged with the control and administration of the Canadian Forces. (2) Unless the Governor in Council otherwise directs, all orders and instructions to the Canadian Forces that are required to give effect to the decisions and to carry out the directions of the Government of Canada or the Minister shall be issued by or through the Chief of the Defence Staff. 29 (1) An officer or non-commissioned member who has been aggrieved by any decision, act or omission in the administration of the affairs of the Canadian Forces for which no other process for redress is provided under this Act is entitled to submit a grievance. (2) There is no right to grieve in respect of (a) a decision of a court martial or the Court Martial Appeal Court; (b) a decision of a board, commission, court or tribunal established other than under this Act; or (c) a matter or case prescribed by the Governor in Council in regulations. (2.1) A military judge may not submit a grievance in respect of a matter that is related to the exercise of his or her judicial duties. (3) A grievance must be submitted in the manner and in accordance with the conditions prescribed in regulations made by the Governor in Council. (4) An officer or non-commissioned member may not be penalized for exercising the right to submit a grievance. (5) Notwithstanding subsection (4), any error discovered as a result of an investigation of a grievance may be corrected, even if correction of the error would have an adverse effect on the officer or non-commissioned member. 29.11 The Chief of the Defence Staff is the final authority in the grievance process and shall deal with all matters as informally and expeditiously as the circumstances and the considerations of fairness permit. 29.13 (1) The Chief of the Defence Staff is not bound by any finding or recommendation of the Grievances Committee. (2) The Chief of the Defence Staff shall provide reasons for his or her decision in respect of a grievance if (a) the Chief of the Defence Staff does not act on a finding or recommendation of the Grievances Committee; or (b) the grievance was submitted by a military judge. ...

REFERENCE by His Excellency the Governor General in Council to the Supreme Court of Canada, for hearing and consideration, pursuant to the authority conferred by s. 55 of the Supreme Court Act, R.S.C., 1927, c. 35. ... —By Order in Council dated 20th March, 1934, certain questions have been referred to this Court for hearing and consideration, pursuant to s. 55 of the Supreme Court Act, as follows: 1. ... In conclusion, it may be stated, therefore, that an appraisal, in a sense, involves, on the part of any appraiser, whether in the initial steps, or upon review, or upon appeal under s. 48, the taking into consideration of the state of the law on the subject; but there is a clear distinction between that and the power to determine the question as a question of law. ...

.: The document under consideration in this case had the effect that the title to the oil and gas remained in the owner subject to the incorporeal right of the "lessee", which right was extinguished on the termination of the lease. ... Whether petroleum and natural gas in situ are to be classed as corporeal hereditaments and sold as land has been the subject of a great deal of consideration by Courts, particularly in the United States, and the application of common law conceptions to substances of such character, whose utility was little appreciated before this century, has produced a wide variance of opinion; but for the reasons following, the determination of that question here becomes unnecessary. ... A fortiori would that consideration operate in respect of the fugacious minerals we are dealing with. ...

In that case, s. 203 of the Customs Act, R.S.C. 1952, c. 58, was under consideration concerning a charge of unlawful possession of some watches unlawfully imported into Canada. ... In the Appleby case consideration was also given to the famous dictum of Lord Sankey in Woolmington v. ... It was, however, contended on behalf of the respondent that the case of Appleby was distinguishable as the reverse onus created by s. 224A(1)(a) under consideration in that case was predicated on proof of the existence of facts which the accused was in a position to controvert, whereas whether or not the importation of foreign goods in the present case was unlawful might well be something of which the accused had no knowledge. ...

The agreement provided for the sale to Sumitomo of shares of the Company, the consideration to be used by the Company to complete exploration of the ore bodies and, in particular, to explore an anomaly lying between the Jersey and East Jersey zones which, were it found to have contained sufficient tonnage of commercial grade, might have necessitated a pit dealing with or including all three zones. ... On these findings, and after a consideration of the relevant authorities, the learned trial judge concluded that the Company had operated two distinct mines and that it was entitled to the tax benefit provided by s. 83(5) in respect of the Jersey mine. ... At p. 880, Pigeon J. said: In my view, the decisive consideration in favour of the Minister’s decision is that the MacLean orebody was not developed as a separate mine. ...

There remained for consideration only the cross-appeal for the costs of proceedings before the Mining Commissioner. ... There are, however, more compelling considerations which lead me to conclude that this Court can deal with the costs in the present case in respect of all the proceedings through which the case has come, ending in this Court. ... There remains for consideration only the question of costs, more particularly the claim advanced by way of cross-appeal by respondents for costs of the proceedings before the Mining Commissioner. ...

On that reasoning, the location where the capital was earned may be seen as an important connecting factor and one which in this case does not connect the income to a reserve. [26]                           The Court in Williams held that the weight of this factor was strengthened by another consideration: the tax treatment of premiums and benefits. ... There are three considerations that have led me to this conclusion. [28]                           First, it is important to take into account the significant differences between unemployment insurance benefits and interest income, in other words, to pay careful attention to the type of property. ... However, in my view, this consideration is not a relevant connecting factor in determining the location of the income earned on the term deposits in issue here.  ...