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She further noted that [translation] “ when determining whether to exercise discretion under subsection 125.7(16) of the ITA, the Minister may take into account the [Frequently Asked Questions] as well as the Taxpayer relief provisions, administrative law and any relevant considerations, on a case-by-case basis.” ...

Elements of the legal and factual contexts of a decision operate as constraints on the decision maker in the exercise of its delegated powers. [106] It is unnecessary to catalogue all of the legal or factual considerations that could constrain an administrative decision maker in a particular case. ...

Katz maintains control over the Respondent’s assets is a particularly relevant consideration. ...

On the contrary, the Officer’s analysis was logical and coherent in consideration of the factual and legal constraints applicable. ...

In Fournier, at paragraph 29, Justice Southcott held the decisions of the CRA were not reasonable as “the [d]ecisions do not explain why the Officer concluded that the relevant income did not support eligibility, either through consideration of the [Employment Insurance Act] or otherwise.” ...

In the case at bar, the Applicant is a self-represented litigant who appears to have brought this application simply for a consideration of his circumstances by the Court. ...

In deciding upon the meaning of income, the Courts are faced with practical considerations which do not concern the pure theorist seeking to arrive at some definition of that term, and where it has to be ascertained for taxation purposes, whether a gain is to be classified as an income gain or a capital gain, the determination of that question must depend in large measure upon the particular facts of the particular case. ...

However, the Court’s analysis of that argument involves consideration of the details of the relevant Demands and of the material Mr. ... However, I respectfully disagree with the conclusion in Miller that Cameco teaches that the governing consideration is whether the information sought by the Minister should have been in the taxpayer’s books and records. ... That item is clearly not problematic to the extent it relates to known entities. [259] In my view, the jurisprudence and policy considerations favour the Minister’s position on this matter. ...

I therefore think that the market price, In a case like that under consideration, where It is shown to have been consistent, determines the fair market value of the shares, I do not lose sight. of the fact that mining operations are often of a speculative character, that there is always a danger of depletion, and that a time will sooner or later arrive when no more minerals will be available, unless other properties are secured to keep up the supply. ... Still later he said: I therefore think that the market price, In a case like that under consideration, where It is shown to have been consistent, determines the fair market value of the shares.... ... Respecting the shares in Campbell Chibougamau by virtue of foregoing provisions they are situated in Canada but different considerations apply to the share purchase warrants. ...

Obviousness [143]- [145] (1)   POS/Common General Knowledge [146] (2)   Inventive Concept [147] (3)   Difference: State of Art/Inventive Concept [148]- [152] (4)   Obviousness/Degree of Invention [153]- [159] (5)   Court’s Conclusions on Obviousness [160] (a)   Step 1: POS and Common General Knowledge [160] (b)   Step 2: Inventive Concept or Claim Construction [161]- [163] (c)   Step 3: Differences between the State of the Art and Inventive Concept [164] (i)   State of the Art [165]- [168] (ii)   Prior Art on the Anti-Cancer Effect of Glucocorticoids [169]- [177] (iii)   Differences between the SOA and the Invention [178] (d)   Step 4: Obviousness/Degree of Invention [179]- [181] (e)   Obviousness in the Prior Art and Common General Knowledge [182]- [193] (f)   Obvious to Try Consideration [194]- [203] F.   ... (f)   Obvious to Try Consideration [194]   An “obvious to try” test is warranted here, as this would be the type of pharmaceutical case referred to in Sanofi at paras 68-71 where advances are made through experimentation and a number of interrelated variables may affect the desired result. [195]   The Court therefore also has to consider whether the combination of AA and PN was more or less self-evident that it ought to work, by examining the extent, nature and amount of effort required to achieve the invention, motive in the prior art to find the solution the patent addresses, and the actual course of conduct of the inventors: Sanofi, AstraZeneca Canada Inc v Mylan Pharmaceuticals ULC, 2017 FC 142 at paras 41-42, 145 CPR (4th) 371 [Naproxen-Esomeprazole]. ... Whether something is “obvious to try” is just one consideration when determining whether there was a degree of invention required to bridge the differences between the prior art and inventive concept. ...