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The word “immediately” is defined in the 2004 Canadian Oxford Dictionary as meaning: “ 1 instantly, without pause or delay … 2 without intermediary; in direct connection or relation … 3 with no object, distance, time, etc. intervening” (The Canadian Oxford Dictionary, 2nd ed, sub verbo “immediately”). [28]   The grammatical and ordinary meaning of “immediately” does not support the Respondent’s position that the taxation year prior to the year of application is to be excluded from consideration of MNI in favour of an earlier taxation year, if a National Revenue or CRA document is not available for the taxation year prior to the year of application. ...

Cependant, la SAI n’a commis aucune erreur en se penchant sur la motivation qui sous-tendait le mariage actuel compte tenu du fait que les antécédents matrimoniaux constituent une considération importante (Khera c Canada (Citoyenneté et Immigration), 2007 CF 632 au paragraphe 10, [2007] ACF no 886). ...

SUBMISSIONS [10]   The Defendant, that is the moving party, argues that the Plaintiff does not raise a genuine issue for trial and in any event, the “case is so doubtful that it does not deserve consideration by the Court”. [11]   He submits that the limitation period for collection of the tax debt has not expired, that the Court has no jurisdiction to extinguish the tax debt and there is no basis for judicial prohibition with the obligations of the Minister of National Revenue in discharging her statutory duty of administering and enforcing the Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.) ...

Chapman [20]   While the amount of procedural fairness owed may be variable, as Canada submits (relying on the decision of the Supreme Court of Canada in Baker v Canada (Minister of Citizenship and Immigration), [1999] 2 S.C.R. 817 [Baker]), at the end of the day, as noted by the Federal Court of Appeal at paragraph 56 of Canadian Pacific, deference is not a valid consideration: No matter how much deference is accorded administrative tribunals in the exercise of their discretion to make procedural choices, the ultimate question remains whether the applicant knew the case to meet and had a full and fair chance to respond.   ...

Completely different factors are taken into consideration and assessed. [83]   The Applicants say there are extensive GCMS notes in the file and the reviewing officers in this matter ought to have read them. ...

In order to provide adequate reasons, “the decision maker must set out its findings of fact and the principal evidence upon which those findings were based”, as well as “address the major point in issue” and “reflect consideration of the main relevant factors” (VIA Rail Canada Inc v Canada (National Transportation Agency), [2001] 2 FC 25 (FCA) at para 22). [42]   Reviewing courts may also look to the record for the purpose of assessing the reasonableness of the outcome. ...

In Myiow v Mohawk Council of Kahnawake, 2009 FC 690, at paragraphs 19 to 23, the same considerations led the Court to conclude that there was irreparable harm in the context, like in this case, of the rejection of a nomination for an election. ...

The third approach employs those services and numbers of units selected at or near the top of the range of Column III. [54]   In my view, based on the same considerations underlying my decision not to award punitive damages, this is not a case that warrants an award of solicitor-client costs, the modified approach to same represented by the Plaintiff’s $9249.15 figure, or costs based on Column V of the Tariff. ...

I will also review the RAD’s consideration of the evidence and Ms. Digaf’s credibility on the standard of reasonableness (Canada (Citizenship and Immigration) v Huruglica), 2016 FCA 93 at para 35; Gebremichael v Canada (Citizenship and Immigration), 2016 FC 646 at para 8). [18]   The reasonableness standard is concerned with ensuring that the decision of a tribunal is justified, transparent and intelligible, and that the decision falls within a range of possible and acceptable outcomes which are defensible in respect of the facts and law applicable in the particular case (Dunsmuir v New Brunswick, 2008 SCC 9 at para 47 (Dunsmuir)). ...

Gupta criticizes the officer’s consideration of “economic conditions and employment prospects in home country,” noting that he had received a visa and returned from visiting Canada earlier when the Indian gross domestic product was lower and the unemployment rate higher. ...