Search - consideration

However, it is evident that written reasons were given, both for the PRRA application and the motion for humanitarian and compassionate considerations, as appears from the record on its face. ... With respect to including the best interests of the children in the PRRA, it was not the appropriate forum to assess these considerations because it falls almost exclusively under the jurisdiction of the application for humanitarian and compassionate considerations, and these are two separate legal systems (Munar v Canada (Minister of Citizenship and Immigration), 2005 FC 1180) ... Added to this is the fact that the scope of the decision on humanitarian and compassionate considerations is limited: It merely prevents the applicants from submitting an application for permanent residence from Canada. ...

Williams, [1975] C.T.C. 392 Kerr, J: 1 This relates to an order to show cause, dated August 19, 1974, made by this Court pursuant to Rule 2400 of the Federal Court Rules, which imposed a charge on land or interest in land of the defendant more fully described in the said order. 2 The order to show cause why the land or interest should not be charged was initially returnable on October 21, 1974, and eventually, after substitution of new dates, came on for hearing and further consideration at Vancouver on April 7, 1975. ... Rule 2400. (1) The Court may make an order imposing a charge on land or an interest in land of a judgment debtor. (2) Any such order shall in the first instance be an order to show cause, specifying the time and place for further consideration of the matter and imposing the charge until that time in any event. (7) On the further consideration of the matter the Court shall, unless it appears (whether on the representation of the judgment debtor or otherwise) that there is sufficient cause to the contrary, make the order absolute with or without modifications. (8) Where on the further consideration of the matter it appears to the Court that the order should not be made absolute, it shall discharge the order. 3 A certificate signed by Donald Brown Cameron, Director of Collections, Department of National Revenue, Taxation, under section 223 of the Income Tax Act, and section 24 of the Canada Pension Plan, was filed in this Court on August 16, 1974. ... The section must, of course, be read with the other provisions of the Act to which I have referred. 15 I reject the argument by counsel for the defendant that section 223 of the Income Tax Act is contrary to the Canadian Bill of Rights and that the certificate produced and registered in this Court, coupled with the subsequent charging order, has deprived or is depriving the defendant of the right to a fair hearing and constitutes an infringement of her right to enjoyment of her property and her right not to be deprived thereof except by due process of law. 16 Therefore, on the further consideration of the matter pursuant to Rule 2400, it does not appear to me that sufficient cause has been shown why the aforesaid charging order, dated August 19, 1974, should not be made absolute. ...

In the absence of evidence provided by the applicants to demonstrate the expected difficulties in receiving appropriate services, the officer found that the best interests of the child A.H. would not be jeopardized. [22]            The respondent stated that the officer had to determine whether there were sufficient H&C considerations for an exemption from the requirement of the law to allow the permanent residence application, and that he had to take the various factors into consideration. [23]            To summarize, the respondent and the officer carefully considered the best interests of the child A.H. ... Canada (Citizenship and Immigration), 2013 FC 1224, at paragraph 28). [29]            Moreover, although the best interests of the child is a very significant factor in the assessment of H&C considerations, this factor alone does not overshadow all others (Hawthorne v. ... Conclusion [32]            For these reasons, the Court finds that the IRCC officer’s decision to deny the permanent residence application based on H&C considerations under subsection 25(1) of the IRPA is reasonable. [33]            The application for judicial review is therefore dismissed. ...

M.N.R., [1928-34] C.T.C. 171, dealt with the sale of property and mines or mineral rights in it to an oil company for a cash consideration upon execution of the agreement, together with 25,000 shares of the capital stock of the purchaser, and as further consideration 10% of all petroleum, natural gas and oil produced by the property. ... However, since Section 83(2) specifically exempts from taxation an amount which is the consideration for a taxpayer’s interest in a mining property it should be found that the payments received in 1957 and 1958 in consideration of the interest which the appellant retained in the mineral claims are not subject to income tax. ... An examination of the wording of Section 83(2) discloses that it refers to ‘‘an amount’’ that is ‘‘the consideration for’’ but it does not specify whether the amount is the consideration for the sale of, rental of, or simply use of the mining property in question. ...

Moreover, all transfers were made for full consideration and all were made prior to the death of the de ceased. ... If therefore full consideration was given for this reversion, estate duty is not payable. But if full consideration was not given for it, then s 3, sub-s 2, becomes applicable. ...

The documentary evidence in this case, according to the defendant, demonstrates the Housing Policy was an important consideration in employees agreeing to work in Fort McMurray, and in the case of the plaintiff, was a necessary precondition to his accepting employment. ... The payment was made, not as remuneration for services rendered under the contract of employment, but instead as consideration for Mr. and Mrs. ... Subsection 6(3) The defendant contends that payment was made as consideration for entering into the contract of employment or as partial remuneration for services rendered under the contract of employment since one of the terms of the contract was that the plaintiff be a resident of Fort McMurray so the housing policy was partial consideration for agreeing to move there. ...

The stated consideration for the assignment is $530,000, the same sum which is stated to be the consideration in the offer to purchase (Ex 2), because the assignment is in the main merely a confirmation and completion of the accepted offer to purchase. ... So long as the consideration is received for either one — and that much is sure here — the enquiry into which one it was, is unnecessary. ... Even if the words were, “consideration... for the disposition of a government right, or consideration... for allowing the expiry of such a right”, they would still bear such an interpretation. ...

As the Respondent notes, while the Ribic factors are a non-exhaustive list, the Court has recently confirmed the application of these factors to the consideration by the IAD of H&C grounds in residency obligation appeals (see, e.g. ... He equates this consideration to the “possibility of rehabilitation” factor that Ribic prescribes for appeals arising from criminality. ... Furthermore, given that the outcome of this application for judicial review turns on the reasonableness of the IAD’s consideration of the particular facts of this case, the proposed question would not be determinative of an appeal. ...

However, a temporal assessment is a relevant consideration as the 141.02 scheme is essentially based on pre-approval. [27] I emphasize that not limiting the criteria for consideration does not mean they are irrelevant for consideration in the overall exercise of discretionary power. ... In my view, the Minister’s consideration of the Applicant’s failure to do so is not an error of law. ... Several of the factors directly or indirectly allude to this contextual consideration. ...

The company directors passed a resolution providing for the allotment and issue of a further 197 common shares of the company to Elizabeth Ann Roberts and also fixed the consideration for the said allotment and issue as $324,481. ... The Lillooet letters patent clearly state that the common shares can only be issued for an increased consideration on payment to the Treasurer of the increased fees and on the issuance of the certificate by the Provincial Secretary. ... The wording of the letters patent make it clear that these two steps are conditions precedent to the issuance of common shares for an increased consideration. ...