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Mahmood El Nouri seeks the judicial review of a March 12, 2019 decision by the Immigration Appeal Division [IAD], which determined that there were not sufficient humanitarian and compassionate considerations to allow the appeal and thus maintained the departure order issued against him by the Minister’s delegate on February 27, 2017. [2]   For reasons set out below, this judicial review will be dismissed. ... He submitted that the IAD should exercise its discretion under paragraph 67(1)(c) of the Act and that, taking into account the best interests of a child directly affected by the decision, sufficient humanitarian and compassionate considerations warranted special relief in light of all the circumstances of the case. [7]   In support of his appeal, Mr. ... El Nouri’s appeal concluding that he had failed to establish sufficiently important humanitarian and compassionate considerations that would overcome the significant breach of his residency obligations. ...

He pointed out that, there is no doubt that one of the prime considerations in the Court using its discretion is the issue that “justice be done” but the “justice” must be for all of the parties to the proceedings. ... Bias is “an inclination to decide an issue influenced by any consideration other than its merits”: The Oxford Companion to Law, D.M. ... Nelson’s finances should be taken into consideration and thus the award of costs is under Column II. ...

Cattanach, J has said in respect to this issue:* [4] That question is one of fact to be decided upon the evidence adduced and the proper inferences to be drawn from that evidence and the onus of establishing that the sole main reason was that of business consideration falls upon the appellants.... ... It is another way of saying tax considerations or, more precisely, tax reductions were never present in the minds of the taxpayers or their agents in the year in question or at the time the companies were formed. ... He conceded that after his advisers had met with the specialist, income tax considerations could have well been discussed. ...

It is therefore admitted that during the years 1964, 1965 and 1966, the appellant was the co-owner of a very successful race horse known as George Royal and that the various amounts (as varied by the agreement made at the trial) added by the respondent to the appellant’s declared income for the years under consideration represent the appellant’s share of the prize money won by George Royal after deduction of the legitimate expenditures made in connection with the racing of this horse. The issue to be resolved is whether the appellant’s share of the net proceeds of racing this horse during the period under consideration is income within the meaning of that word in the Income Tax Act, R.S.C. 1952, c. 148, Sections 3, 4 and 139(1) (e). ... In the present case, no such exceptional circumstances having been proved, I conclude that the appellant cannot be considered as having been, during the years under consideration, in the business of racing horses for profit and that, therefore, his racing gains during these years were not income. ...

They are reproduced hereunder: 5. (1) Subject to this Part, a taxpayer’s income for a taxation year from an office or employment is the salary, wages and other remuneration, including gratuities, received by him in the year. 6. (1) There shall be included in computing the income of a taxpayer for a taxation year as income from an office or employment such of the following amounts as are applicable: VALUE OF BENEFITS (a) the value of board, lodging and other benefits of any kind whatever (except the benefit he derives from his employer’s contributions to or under a registered pension fund or plan, group sickness or accident insurance plan, private health services plan, supplementary unemployment benefit plan, deferred profit sharing plan or group term life insurance policy) received or enjoyed by him in the year in respect of, in the course of, or by virtue of an office or employment; (3) An amount received by one person from another (a) during a period while the payee was an officer of, or in the employment of, the payer, or shall be deemed, for the purposes of section 5, to be remuneration for the payee’s services rendered as an officer or during the period of employment, unless it is established that, irrespective of when the agreement, if any, under which the amount was received was made or the form or legal effect thereof, it cannot reasonably be regarded as having been received (c) as consideration or partial consideration for accepting the office or entering into the contract of employment, (d) as remuneration or partial remuneration for services as an officer or under the contract of employment, or (e) in consideration or partial consideration for a covenant with reference to what the officer or employee is, or is not, to do before or after the termination of the employment. 7. (1) Where a corporation has agreed to sell or issue shares of the capital stock of the corporation or of a corporation with which it does not deal at arm’s length to an employee of the corporation or of a corporation with which it does not deal at arm’s length. (a) if the employee has acquired shares under the agreement, a benefit equal to the amount by which the value of the shares at the time he acquired them exceeds the amount paid or to be paid to the corporation therefor by him shall be deemed to have been received by the employee by virtue of his employment in the taxation year in which he acquired the shares; (b) if the employee has transferred or otherwise disposed of rights under the agreement in respect of some or all of the shares to a person with whom he was dealing at arm’s length, a benefit equal to the value of the consideration for the disposition shall be deemed to have been received by the employee by virtue of his employment in the taxation year in which he made the disposition; (3) Where a corporation has agreed to sell or issue shares of the capital stock of the corporation or of a corporation with which it does not deal at arm’s length to an employee of the corporation or of a corporation with which it does not deal at arm’s length (a) no benefit shall be deemed to have been received or enjoyed by the employee under or by virtue of the agreement for the purpose of this Part except as provided by this section, and 38. ... My brother Gibson, J found that the benefit obtained and which the Minister attempted to tax was not consideration for a disposal of shares or of share options but value in the form of shares taken in settlement of a right to damages for breach of contract. ...

In Black's Law Dictionary “gift” is defined as: A voluntary transfer of personal property without consideration. and: A parting by owner with property without pecuniary consideration... ... A transfer of property in a thing, voluntarily and without any valuable consideration... ... The consideration or benefit the defendant obtained in return was the development and the ski training provided for his daughter, both in Austria and in Canada, by the S.O.D. ...

Some of this information is consistent with the applicants' allegations, however, it appears state protection, while not perfect and notably plagued with problems, is available to the applicants as [the applicant] Panabokka has accessed it in the past and has the services of a lawyer currently. [32]       After careful consideration of the applicants' written and oral submissions, including a review of the case law relied upon on their behalf during the hearing, I have concluded that there is no reviewable error in the PRRA decision. [33]       None of the findings of facts or inferences drawn by the immigration officer concerning the risk assessment was patently unreasonable: Kim v. ... However, I do not find that the situation [sic] to be unusual, excessive or undeserved to warrant exceptional consideration within the context of the H & C application. ... "    She was required to assess all the facts in the context of the relevant test for an application for humanitarian and compassionate consideration. ...

The request for consideration under the Fairness provisions was also given to Mr. ... In fact, deferential standards of review may give substantial leeway to the discretionary decision-maker in determining the "proper purposes" or "relevant considerations" involved in making a given determination. ... The taxpayer is essentially seeking to be relieved from forfeiture. [31]            One can see that compliance history would be a relevant consideration when a taxpayer asks to have penalties and interest written off. ...

Where the statutory discretion has been exercised in good faith and, where required, in accordance with the principles of natural justice, and where reliance has not been placed upon considerations irrelevant or extraneous to the statutory purpose, the courts should not interfere ... In addition, I have no evidence by the applicant that the respondent considered irrelevant information or considered documents which were irrelevant and was taken into consideration by the Minister in arriving at his decision. [20]      The applicant contends that the interest resulted from circumstances beyond his control. ... 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. ...

[41]            For the most part, a consideration of whether all of the Applicants’ allegations were considered is subsumed in the adequacy of reasons analysis.  ... However, there is no evidence that he ever submitted those results for consideration. ... Conclusion   [44]            In consideration of the above conclusions, this application for judicial review is allowed; with costs to the Applicants.   ...