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Results 11 - 20 of 2309 for consideration
FCTD

Toney v. Canada (Public Safety and Emergency Preparedness), 2019 FC 1018

[31]   The Officer’s consideration of Cleval’s best interests in the Decision is brief. ... Vincent, then barring any serious considerations, other than the enforcement of the Act, they should not be removed. ... The special considerations in this case impact on the issue of timeliness. ...
FCTD

Evangelou v. Canada (Citizenship and Immigration), 2019 FC 1415

The Officer took into consideration the BIOC and the hardships that may befall the family if Mr. ... In this case, the question is whether the grant of a TRP is insufficient to satisfy the best interests considerations of the Applicant’s children, or whether meeting those needs required a grant of permanent resident status. ... The Applicant has not demonstrated that the BIOC considerations at play are not met by the TRP, or that those factors required that the Applicant be granted a pathway now to permanent residence status. [14]   The Respondent relies upon the recent decision in Cardenas v. ...
FCTD

House of Giftwares Ltd. v. Canada (Minister of National Revenue), docket T-75-93

CONSIDERATION [4]      To deny a plaintiff a day in court, by striking out a statement of claim for want of a reasonable cause of action, is not to be done lightly. ... It cannot limit its consideration only to the stated ground of forfeiture. ... [emphasis added] The key concept to take from this is that the Court is limited to a consideration of whether there has been a contravention of the Customs legislation opening the goods and the plaintiff to liability under the Notice of Ascertained Forfeiture. [9]      The law obliges an importer of goods to properly declare them, including by declaring a proper value, and to then pay the appropriate duty. ...
FCTD

K-Bel Holdings Inc. v. Canada (Customs and Revenue Agency), 2006 FC 825

Based on these considerations she recommended the following: It is clear that the lateness resulted from an employee error and not an extraordinary circumstance beyond the employer’s control.  ... Consideration of Irrelevant Factors   [15]       The Applicant submits that Ms. ... In paragraph 22 of your affidavit, you list a number of considerations.  ...
FCTD

Boonstra v. Canada (Attorney General), 2006 FC 1196

ISSUES FOR CONSIDERATION [11]            The central issue for consideration is whether the decision maker committed a reviewable error in dismissing the applicant’s request under the fairness legislation. ...   (3) The decision under review combines fact finding with a consideration of the policy of tax administration, and sometimes questions of law. ...   [21]            While there is no question that such a memorandum does not have the force of legislation, the respondent does acknowledge that it reflects some of the considerations used by the Minister in his determination ...
FCTD

Mantas v. Canada (Minister of National Revenue), docket T-46-99

Where the statutory discretion has been exercised in good faith and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose, the courts should not interfere... ... I am unable to conclude that this was an erroneous conclusion or one made in a perverse or capricious manner or one made upon considerations "irrelevant or extraneous to the statutory purpose". [12]      I cannot find any basis which would justify setting aside the decision. [13]      For these reasons the application for judicial review is dismissed. ...
FCTD

Vitellaro v. Canada (Customs and Revenue Agency), 2004 DTC 6362, 2004 FC 561

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time.                                                 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...
FCTD

An-Dell Electric Ltd. v. Canada (Customs and Revenue Agency), 2004 FC 563

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time.                                                 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...
FCTD

Vitellaro v. Canada (Customs and Revenue Agency), 2004 FC 562

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time.                                                 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...
FCTD

Nail Centre and Esthetics Salon v. Canada (Customs and Revenue Agency), 2004 FC 560

In such cases, consideration may be given to waiving penalties and interest in whole or in part for the period beginning on the first payment due date under the payment arrangement until the amounts owing are paid, provided the agreed payments are made on time. 9. ... In such a case, consideration may be given to waiving interest in all or in part for a period from when payments commence until the amounts owing are paid provided the agreed payments are made on time.                                                 10. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ...

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