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Second, the panel took into consideration that given his age, education and health, it would be possible for the applicant to live and work in this area. [10]            The applicant appealed the RPD’s decision on September 11, 2015. ... Moreover, the respondent emphasizes that the applicant is attempting, during the judicial review, to present arguments based on evidence that was never attached as an exhibit to his affidavit to the Federal Court or the RAD. [22]            The respondent submits that the RAD, in light of all of the evidence, reasonably concluded that there was a valid internal flight alternative for the applicant in Côte d’Ivoire, and this, in putting aside its considerations about the applicant’s credibility. ...

The minister, on the other hand, maintains that it was reasonable for the IAD to take these decisions into consideration on the following grounds: (i) the IAD recognized in its reasons for decision that the decisions of the District Court and the Appeals Court were quashed by the Cassation Court; (ii) the Cassation Court allowed that Mr.  ... Moreover, paragraph 175(1)(c) of the IRPA provides that the IAD “may receive and base a decision on evidence adduced in the proceedings that it considers credible or trustworthy in the circumstances.” [31]            I agree that it was reasonable for the IAD to take into consideration the decisions of the District Court and the Appeals Court. ...

These considerations, however, are of little moment if the plain language of the Act itself does not exempt the rails now in question. ... In addition to this evidence the enactments of the same legislature which passed the Act under consideration indicate that the difference between a street railway and a tramway was well understood, for in the Tariff Act of 1885 we find them expressly providing “that steel rails or bars not including tram or street rails” should be admitted free. ...

There is an additional consideration which ought not to be overlooked. ... Whatever considerations may have moved Parliament to enact clause (k) of subsection 1 of section 5 in 1930 and 1932, with reference to agreements to pay an annuitant certain sums during his lifetime, can have no bearing, it seems to me, upon the question as to what are proceeds of life insurance policies paid upon the death of of the person insured, as mentioned in clause (b) of section 3. ...

Ryder [3], said that the justices there were acting “administratively, for they are exercising a discretion which may depend upon considerations of policy and practical good sense—and they must, of course, act honestly. ... But that was a certiorari proceeding and the Licensing Act under consideration “expressly leaves” as Lord Loreburn observed, to the discretion of the justices whether they will grant licences or not to persons whom they deem fit and proper persons. ...

This is a factor which ought not to enter into consideration on the construction of the tariff item. ... With respect, I am not prepared to accept this broad proposition when considering the meaning of the word “manufacture” in the relevant tariff items under consideration. ...

The Vendor hereby sells, transfers and assigns unto the Purchaser and the Purchaser hereby accepts the sale, transfer and assignment of all the vendor’s exclusive right and concession under the Indentures for and in consideration of the price of one million, nine hundred and thirteen thousand and sixty dollars ($1,913,060) payable upon the execution hereof. ... On the other hand, he based his decision solely on a consideration of the proper interpretation to be given to the words “franchise, concession or licence” in business practice on this continent. ...

Although that case in one of its aspects concerned, as does the present one, the question whether a provincial statute had imposed its taxation within the Province or had unconstitutionally reached outside, it related to succession duty legislation and does not call for further consideration here. ... My conclusion, in rejection of the contention of the appellants, accords with that reached by Seaton J.A. speaking for the British Columbia Court of Appeal; and, indeed, his analysis of the Logging Tax Act and his consideration of the relevant case law relieves me of the necessity of [Page 453] enlarging my reasons in those respects. ...

Since the Official Languages Act requires that each version be read in the language in which it is written, the Board could not ascertain the meaning of the enactment under consideration, taking together the English and French dictionaries as if just one language was to be considered. ... In my view, the meaning of the enactment under consideration could not be ascertained by the Board as it did, taking together the English and French dictionaries as if just one language was to be considered. ...

It states:                  Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada a tax in respect of the supply equal to 7% of the value of the consideration for the supply ...                  [9]      The question raised in this appeal is whether the GBA can escape liability for GST by demonstrating that it falls within section 178 of the ETA, which states:                  For the purposes of this Part, where in making a supply of a service a person incurs an expense for which the person is reimbursed by the recipient of the supply, the reimbursement shall be deemed to be part of the consideration for the supply of the service, except to the extent that the expense was incurred by the person as an agent of the recipient ...