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The Applicant asserts that this is not the case here, as the outstanding material consists of business and financial information. (3) There Are No Discretionary Considerations [45] Finally, the Applicant states that there are no discretionary considerations which warrant denying this application. ... (b) Context [106] Under the modern approach to statutory interpretation, consideration must also be given to the relevant context. ... Therefore, in circumstances where foreign-based information is available or located inside of Canada, this would raise different considerations under the ITA. ...

The public interest also permeates the considerations discussed at paragraph 33 above. [47] The public interest in fostering compliance with court orders provides a strong rationale for the “customary practice in contempt cases to impose costs on a solicitor-client basis”: Lari, at para 38; see also the additional jurisprudence cited at paragraph 16 above. [48] This consideration weighs in favour of awarding the Plaintiffs their full costs, less the adjustments discussed above. ... The parties’ conduct during the proceedings [49] The Plaintiffs submit that the Court should take into consideration the fact that Antonio’s counsel (Mr. ... Other considerations [57] Antonio underscores that he did not know what the Plaintiffs would claim in legal fees and disbursements at the time he was required to file his submissions on costs. ...

Arcade games do not "... typically have the option to continue play for additional consideration... ... Plainly seen here, the total consideration for the supply of three games is the payment of 50 ¢ for two games. [59] I fail to see anything in Distribution Lévesque Vending (1986) Ltéé v. ... I consider that case directly applicable because it involved a consideration whether mechanical coin-operated devices designed to accept only a single coin of 25 ¢ or less as the total consideration for the supply qualified for zero-rating under subsection 165.1(2) of the Excise Tax Act. ...

Further, different considerations apply in an appeal of an assessment of GNP than in a taxpayer relief request. ... Yet, as I have already stated, these are two separate and distinct recourses, and different considerations apply to each. ….. [64] The considerations which apply in an appeal of an assessment challenging gross negligence penalties are not the same as those which apply in a taxpayer fairness relief request. ... The Appeals Officer was not considering taxpayer relief and therefore did not limit her consideration to the circumstances set out in the Information Circular. ...

In interpreting a treaty, first consideration is to be given to the facial meaning of the words, and then second, consideration is given to the facial meaning against the treaty's historical and cultural backdrop. ... It is quite possible that this was included in the discussion as one of the forms of taxation under consideration. ... Thus, consideration of the oral tradition evidence will be limited to this issue. ...

They are designed to accept any number of coins as consideration for one play. ... Plainly seen here, the total consideration for the supply of three games is the payment of 50 ¢ for two games. [59]            I fail to see anything in Distribution Lévesque Vending (1986) Ltéé v. ... Distribution Lévesque, supra, was not concerned with interpreting subsection 165.1(2) of the Excise Tax Act and the devices under consideration were not amusement devices but coin-operated devices which delivered goods such as peanuts and bubblegum. [60]            The applicants' counsel relied heavily upon Les Amusements Jolin, supra, which did involve a consideration of the relevant provision of the Excise Tax Act. ...

The point is driven home when one considers the description presented in Kanthasamy that is seen as being appropriate to attract H&C considerations. ... That is not to say that children’s best interests must always outweigh other considerations, or that there will not be other reasons for denying an H & C claim even when children’s interests are given this consideration. ... However, the normal hardship associated with removal from Canada is inevitable and does not justify finding that the BIOC are paramount or trump other considerations. ...

As a result, the IAD injected s 1 Charter considerations into its s 15 analysis, which is not the test. ... The Member also conflated the s.15 arguments with the H&C considerations. ... By so concluding, the Member effectively injected s.1 considerations into its s.15 analysis. ...

It is essentially the same issue as the larger Sandringham issue and the CRA seems to be postponing the consideration of the refund issue until the Sandringham issue is resolved. ... The Court is concerned about the CRA postponing indefinitely the consideration of whether the refunds are due. ... Zucker responded that “the information IT bulletin is not law, its just something that is there, and I did not take that into consideration”. [50] The Minister takes the position that the CRA does not have to consider the policy because it simply does not apply in this case. ...

Where the duty sought to be enforced is discretionary, the following rules apply: (a) in exercising a discretion, the decision-maker must not act in a manner which can be characterized as "unfair", "oppressive" or demonstrate "flagrant impropriety" or "bad faith"; (b) mandamus is unavailable if the decision-maker's discretion is characterized as being "unqualified", "absolute", "permissive" or "unfettered"; (c) in the exercise of a "fettered" discretion, the decision-maker must act upon "relevant", as opposed to "irrelevant", considerations: (d) mandamus is unavailable to compel the exercise of a "fettered discretion" in a particular way; and (e) mandamus is only available when the decision-maker's discretion is "spent", i.e., the applicant has a vested right to the performance of the duty.... 5. ... Where the duty sought to be enforced is discretionary, the following rules apply: (a) in exercising a discretion, the decision-maker must not act in a manner which can be characterized as "unfair", "oppressive" or demonstrate "flagrant impropriety" or "bad faith"; (b) mandamus is unavailable if the decision-maker's discretion is characterized as being "unqualified", "absolute", "permissive" or "unfettered"; (c) in the exercise of a "fettered" discretion, the decision-maker must act upon "relevant", as opposed to "irrelevant", considerations: (d) mandamus is unavailable to compel the exercise of a "fettered discretion" in a particular way; and (e) mandamus is only available when the decision-maker's discretion is "spent", i.e., the applicant has a vested right to the performance of the duty. ...