Search - consideration

This is consistent with its de novo jurisdiction. [56] The Minister’s leaning on the prioritization of security in interpretation of the IRPA misses the point and is an immaterial consideration where a criminal conviction has been set aside. ...

In any event, the Applicant’s failure to meet the minimum income threshold was sufficient to render her ineligible for the CRB even without any consideration of whether she also failed to meet the 50% reduction criterion. [44] Accordingly, I am not satisfied that the Applicant has demonstrated any denial of procedural fairness. ...

As summarized by Justice Little in Wasylynuk, the test for mandamus  thus “requires careful consideration of the statutory, regulatory or other public obligation at issue, to determine whether the decision-maker has an obligation to act in a particular manner as proposed by an applicant and whether the factual circumstances have triggered performance of the obligation in favour of the applicant” (Wasylynuk at para 76).” ...

A memo recommending that the application be denied was sent to a CAVCO official acting on behalf of the Minister. [29] On December 21, 2018, the Minister sent the applicants the notice of denial with respect to the three applications under consideration. ...

It argues the Tax Court of Canada has exclusive jurisdiction to hear appeals of a tax assessment, and that this Court therefore does not have jurisdiction over this ground of relief. [19] Assessing the jurisdiction of this Court in respect of income tax matters involves the consideration of provisions of the Income Tax Act, RSC 1985, c 1 (5th Supp), the Tax Court of Canada Act, RSC 1985, c T‑2, and the Federal Courts Act, RSC 1985, c F-7. [20] Subsection 152(8) of the Income Tax Act provides that an assessment is deemed to be valid and binding notwithstanding any error, defect or omission in it “subject to being varied or vacated on an objection or appeal under this Part and subject to a reassessment.” ...

It is impossible for me to reconcile the mention of the receipts in the second review report with the absence of any consideration of them in the CRA file, when the Officer bases her Decision on the CRB on the lack of adequate justification for the additional amount added by Mr. ...

The NOA pleads that CIL pursued resolution of its disputes with CNSC under those mechanisms and seeks judicial review of decisions made by CNSC thereunder and conveyed by correspondence in December 2023 and January 2024. [9] On February 21, 2024, CIL served and filed a Notice of Motion in support of the motions now under consideration by the Court. ...

To assist me in this consideration, the parties each called a witness expert in such matters. ...

Nor is it reasonable to exclude from consideration all errors flowing from a mistake about the quantum of available contribution room or all errors caused by bad advice received from a third party. ...

There is also an expectation that individuals will immediately correct and manage their TFSA accounts within their contribution room limit after being informed by a notice of assessment. [48] Lastly, the Applicant submits that the Second Reviewer did not take into consideration the following facts contextually and holistically: the Applicant’s tax filing history as primarily being in a refund position each year; the Applicant took corrective action immediately after checking her 2020 NOA; and the CRA’s delay in notifying the Applicant. ...