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FCTD

Bathily v. Canada (Citizenship and Immigration), 2019 FC 1486

Bathily’s alleged evasion of CBSA officials for five months “minimizes the positive consideration I accord to the Applicant’s level of establishment in Canada” (H&C RD at p 6). ... In Begum, the Court held that reliance on such evidence without giving the Applicant an opportunity to respond was a breach of procedural fairness (Begum at para 44). [14]   A review of the Officer’s decision here demonstrates that the Officer did use the alleged evasion of CBSA officials as grounds to minimize the positive consideration of Ms. ... Bathily evaded CBSA officials “…further minimizes the positive consideration I accord to the Applicant’s level of establishment in Canada” (H&C RD at p. 6).   ...
FCTD

Bernard N. Pollock v. Her Majesty the Queen, [1981] CTC 389, 81 DTC 5293

After some discussions and representations, Sylvania agreed to pay him the consideration in issue and signed a waiver and release forever discharging Sylvania from any liability “by reason of his summary dismissal”. ... In this respect, I will note that in that case consideration appears to have been given only to the question whether the damages for wrongful dismissal were income “from an office or employment” within the meaning of ss 5 and 25 of the Income Tax Act (RSC 1952). No consideration appears to have been given to the broader question whether they might not be income from an unspecified source under the general provision of section 3. ...
FCTD

Associates Corporation of North America v. Her Majesty the Queen, [1980] CTC 80, 80 DTC 6049

As consideration for providing repayment guarantees, the plaintiff received guarantee fees of 1 /2% of the amounts guaranteed from time to time, which percentage was reduced to 1% by the agreement of January 1, 1976 referred to in paragraph 6 above. 8. ... For the purposes of the this Part, (a) where a non-resident person has entered into an agreement under the terms of which he agrees to guarantee the repayment, in whole or in part, of the principal amount of a bond, debenture, bill, note, mortgage, hypothec or similar obligation of a person resident in Canada, any amount paid or credited as consideration for the guarantee shall be deemed to be a payment of interest on that obligation; and They are thereby rendered subject to tax by paragraph 212(1)(b). ... Interest is paid by a borrower to a lender: a sum paid to a third person as the consideration for guaranteeing a loan cannot be so described.* [1] The disbursements of [sic] the guarantors here in question were made not as interest on the money borrowed but as the purchase price for the guarantee that made borrowing under the line of credit possible.! ...
FCTD

Syal v. Canada (Attorney General), [1999] 3 CTC 666, 99 DTC 5451

Continuing on with the quote: The court may intervene and set aside the discretionary decision under review only if that decision was made in bad faith, if its author clearly ignored some relevant facts or took into consideration irrelevant facts or if the decision is contrary to law. The judge’s findings that the Minister failed to inform the respondents of the factors that he would take into consideration in exercising his discretion and that he also failed to give them an opportunity to make representations in support of their requests are both clearly contrary to the evidence. ... I cannot conclude that irrelevant facts were taken into consideration, and, given the nature of the discretion on behalf of the Minister or that is vested in the Minister, I certainly cannot conclude that the decision is contrary to law. ...
FCTD

Crown Trust Company, in Its Capacity as Trustee of the Suburban Realty Trust v. Her Majesty the Queen, [1977] CTC 320, 77 DTC 5173

The consideration for the lands and buildings was therefore $1,317,000. ... The expert called by the plaintiff gave no consideration whatsoever to the value of the lands as they existed in 1969, that is, with the apartment buildings actually erected on them; on the contrary, in accordance with his instructions, he valued the lands as if they were completely vacant and made no inspection or valuation of the buildings. This was a completely improper approach and is of little assistance to the Court; pursuant to paragraph 20(6)(g), in order to determine what part of the total amount can be “reasonably regarded’’ as being consideration for the disposition of the lands as opposed to the buildings, the Court must consider the whole; each of the two elements constituting the whole must necessarily be subject to whatever advantages or disadvantages actually flow from the existence, nature, site, use and condition of the other as well as whatever other factors might affect the desirability, marketability and investment value of the other. ...
FCTD

Elson v. Canada (Attorney General), 2017 FC 459

12 Issue 2: Was the Minister’s decision based on relevant considerations?. ... (2)                Was the Minister’s decision based on relevant considerations? ... Issue 2: Was the Minister’s decision based on relevant considerations? ...
FCTD

Cayer v. Canada Revenue Agency, 2009 DTC 5191 [at at 6278], 2009 FC 1195

Under this settlement, the Applicant resolved her outstanding litigations in exchange for various considerations. ... Therefore, it was argued, consideration for relief of these penalties was given in the second fairness decision. ... Yet, as I have already stated, these are two separate and distinct recourses, and different considerations apply to each ...
FCTD

Emerson Electric Canada Limited v. Canada (National Revenue), docket T-2617-95

The Applicant also contends that the decision of the Minister was based on irrelevant considerations. Three such considerations are alleged by reference to Mr. Ballard's letter of August 11, 1995.      ... After noting that price was not a consideration when determining availability from Canadian production, Mr. ...
FCTD

Interlake Reserves Tribal Council v. Canada (Environment and Climate Change), 2019 FC 1067

Before choosing one or other type of EA, the Minister’s selection must include a consideration of the factors enumerated at subsection 38(2) of CEAA 2012.   ... Ultimately, the Minister argues that great deference must be given to her Decision, which is based on public policy considerations, and involves significant discretion. ... Nor do I have the role to reweigh those considerations, and any others she felt were relevant to the public interest (see Sumas Energy 2 Inc v Canada (National Energy Board), 2005 FCA 377 at paras 23–25). 4.   ...
FCTD

Emerson Electric Canada Ltd. v. Minister of National Revenue, [1997] 2 CTC 177

The Applicant also contends that the decision of the Minister was based on irrelevant considerations. Three such considerations are alleged by reference to Mr. Ballard’s letter of August 11, 1995. ... After noting that price was not a consideration when determining availability from Canadian production, Mr. ...

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