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These considerations led the SCC to conclude that (Suresh at para 90): [90] … [A] person constitutes a “danger to the security of Canada” if he or she poses a serious threat to the security of Canada, whether direct or indirect, and bearing in mind the fact that the security of one country is often dependent on the security of other nations. ... Short of evidence we remain in the world of conjectures. [42]   In summary, the ID must give the concept of a “danger to the security of Canada” in paragraph 34(1)(d) a fair, large and liberal interpretation, bearing in mind that the phrase requires a consideration of national security and is distinct from a danger to the public. ... At the very least, it shows [the Applicant] had an unusual interest in spending so much time collecting information on toxins and poisonous plants. … The tribunal does take into consideration, however, as counsel aptly pointed out, that [the Applicant] was not in possession of any tubes, flasks or other laboratory equipment that would have permitted him to safely produce any toxic substances. ...

There is no consideration of the evidence of ongoing discrimination that was submitted by the Applicants, including reports as recent as February and March of 2018 (the RPD decision is dated April 17, 2018), or available to the RPD in the country condition reports produced by the Immigration and Refugee Board. [47]   Second, the RPD decision traces in some detail the efforts of the government of Hungary to improve the situation of the Roma minority, including the funding it has allocated to various programs. ... The case is remitted back for re-consideration by a different member. [62]   No question of general importance was proposed for certification, and none arises in this case. ... The case is remitted back for re-consideration by a differently constituted panel. ...

Symes’ Decision. [20]   While neither party raised this issue in this application, the identification of s 93(1) in the enabling legislation requires the Court to consider whether it should undertake this judicial review in the context of an available alternative remedy. [21]   In Strickland v Canada (Attorney General), 2015 SCC 37 at paras 40-45, the Supreme Court of Canada identified that one of the discretionary grounds for refusing to undertake judicial review is where there is an adequate alternative remedy and described considerations relevant to the exercise of such discretion. [22]   In Canada (Border Services Agency) v CB Powell Limited, 2010 FCA 61 [CB Powell] at para 30, the Federal Court of Appeal explained that the normal rule is that parties can proceed to the court system only after all adequate remedial resources in the administrative process have been exhausted. ... [27]   Before turning to consideration of the reasonableness of the Decision, it is helpful to review some of the principal provisions of the Regulations relevant to the issue before the Court, including identifying the particular provisions that give rise to the dispute between the parties. ... He acknowledges that this statute applies to private pension plans falling within federal jurisdiction and therefore does not apply to the Pension Plan under consideration in this application. ...

There seems to be no consideration of the PTSD or the Right Knee Osteoarthritis or reported sleep difficulties that occurred during the summer of 2013, when the left knee symptoms were controlled. ... I agree the Appeal Panel may propound issues for further consideration by an expert. ...

This entails consideration of the Officer’s assessment of the evidence. [32]   A PRRA Officer’s determination of a PRRA, which is an assessment of risk, is reviewed on the reasonableness standard because it is a question of mixed fact and law (Kadder v Canada (Citizenship and Immigration), 2016 FC 454 at para 11, 265 ACWS (3d) 1006). [33]   The reasonableness standard focuses on “the existence of justification, transparency and intelligibility within the decision-making process” and considers “whether the decision falls within a range of possible, acceptable outcomes which are defensible in respect of the facts and law” (Dunsmuir v New Brunswick, 2008 SCC 9 at para 47, [2008] 1 S.C.R. 190). ... Avril acknowledged that findings about the credibility of documents do not exactly fit the criteria for consideration of whether an oral hearing should be conducted, in accordance with paragraph 113(b) of the Act and section 167 of the Immigration and Refugee Protection Regulations, SOR/2002-227. [38]   However, Ms. ... In such cases, consideration should be given to whether an oral hearing is warranted. ...

Kienzle then turns to consideration as to the stage at which the loss of the cargo occurred. ... The Mohan test for admitting expert evidence includes consideration whether the expert has fulfilled their duty of independence and impartiality when determining if they are a “qualified expert” and whether otherwise admissible evidence should be excluded because its probative value is overborne by its prejudicial effect (see White Burgess at paras 19, 53-54). These considerations can also affect the Court’s weighing of expert evidence that has been found admissible. [61]   In the present case, the Plaintiffs did not object to Dr. ...

As a result, his tax return for that year was assessed without any consideration of the business, and he received a refund of $2,521.61. [8]   In 2007, a CRA auditor advised the Applicant that his 2005 tax return was being audited. ... Malgré les paragraphes 152(4) à (5), le ministre établit les cotisation voulues concernant les intérêts et pénalités payables par le contribuable ou la société de personnes pour tenir compte de pareille annulation. [53]   A useful summary of the legal framework and operational guidance that applies in this case was set out by Justice Elizabeth Walker in Chekosky at paras 42-43: [42]   In determining whether to grant taxpayer relief pursuant to subsection 220(3.1), the Minister must take into account all relevant considerations and base her decision on the purpose of the provision, that of fairness (Canada v Guindon, 2013 FCA 153 at para 58). ... In doing so, all relevant considerations must be taken into account and the decision must be based on fairness. ...

Carpenter’s personal misfortunes but argues that the Decision reflects a thorough consideration of those misfortunes and the CRA’s many attempts to contact Ms.  ... Malgré les paragraphes 152(4) à (5), le ministre établit les cotisations voulues concernant les intérêts et pénalités payables par le contribuable ou la société de personnes pour tenir compte de pareille annulation. [26]   In determining whether to grant taxpayer relief pursuant to subsection 220(3.1), the Minister must take into account all relevant considerations and base her decision on the purpose of the provision, that of fairness (Canada v Guindon, 2013 FCA 153 at para 58). ... She was unable to think about filing her tax returns for the 2000-2002 period. [45]   The Minister’s delegate noted each loss of employment suffered by the family, their issues with creditors, and the notice of sale and foreclosure proceedings in respect of the family home in her consideration of Ms. ...

Rousseau in consideration for the work he performed for the appellant as a subcontractor: Table No. 4 Cheque Date Payable to Amount Memo  172 February 2, 2012 Cash $1,500 Paid to Rousseau  173 March 8, 2012 Cash $5,000 Paid to Rousseau  176 April 3, 2012 Cash $1,500 Paid to Rousseau  181 May 3, 2012 Cash $5,238.47 Paid to Rousseau  182 May 4, 2012 Cash $1,500 Paid to Rousseau  184 May 14, 2012 Marcel Desroches $1,060 Payment of Rousseau's rent  190 June 4, 2012 Cash $1,500 Paid to Rousseau  197 June 29, 2012 Robert Ayotte $24,000 Payment for land purchase by Rousseau  203 July 6, 2012 Cash $1,000 Paid to Rousseau  201 July 5, 2012 Robert Rousseau $300 Deposited into the account of Entreprises Michaud  200 July 4, 2012 Robert Rousseau $200 Deposited into the account of Entreprises Michaud  202 July 6, 2012 Richard Rousseau $13,530.84 Balance of contracts paid to Robert Rousseau's brother  198 June 29, 2012 Saint‑Donat Marine $3,980 Payment for the purchase of a watercraft for Rousseau  224 August 7, 2012 Marcel Desroches $1,100 Payment of Rousseau's rent  223 August 7, 2012 Plomberie Westmount $1,850 Plumbing repair at the premises leased by Rousseau  236 September 15, 2012 Cash $2,450 Paid to Rousseau as an advance  235 September 14, 2012 Richard Rousseau $22,995 Payment of contract balance  250 September 5, 2012 Cash $3,000 Paid to Rousseau as an advance  252 October 7, 2012 Pierre Juneau $20,000 Payment of a loan  254 October 19, 2012 Cash $3,000 Paid to Rousseau as an advance  260 November 2, 2012 9261‑8479 Québec inc. $6,668.55 Payment to Robert Rousseau's corporation [30]   In summary, these cheques total approximately $124,000. ... Rousseau's behalf in consideration for services Mr. Rousseau rendered as a subcontractor. ... Rousseau was paid in cash for the work he had done and that the appellant paid his rent, purchased land on his behalf and bought him a watercraft in consideration for services provided as a subcontractor. ...

There are two principal considerations which lead me to conclude that neither OBC nor ICS is a "religious order" within the intention of paragraph 8(1)(c). ... The second consideration is that both OBC and ICS have their primary purposes in education. ... Small in the cases here under consideration met. Thus in Attwell, supra, Mr. ...