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Guest and advised her that after consideration of her client's request for interest relief and a review of the applicable legislation, he concluded that it would not be appropriate to cancel the interest charges because it was determined that the applicant had the assets and the ability to pay the arrears. ... [W]hen the Minister exercises his discretion under subsection 220(3.1), he is required to take into account considerations relevant and unique to that taxpayer alone. ... For this reason, I believe that the decision was made without full consideration of all the relevant factors, and is reviewable on that basis. [69]            In addition, there have been considerable delays dealing with the second fairness request. ...

The Applicant argued that this consideration should have been taken into account, and given more weight. ... Special consideration due to extraordinary events 34. When an extraordinary event (for example, natural disaster) has prevented many taxpayers from meeting their tax obligations, the minister may issue a news release to announce that special consideration will be given to providing relief, such as a waiver or cancellation of penalty and interest charges on late tax remittances or late filing of a return. ... Considération particulière en raison d’événements exceptionnels 34. Lorsqu’un événement exceptionnel (par exemple, une catastrophe naturelle) a empêché un grand nombre de contribuables de respecter leurs obligations fiscales, le ministre peut annoncer par voie de communiqué de presse qu’une considération particulière sera accordée à un allègement, tel que l’annulation ou la renonciation des pénalités et des intérêts résultant de paiements d’impôt ou de déclarations tardifs. ...

The question then becomes whether this discretion has been properly exercised by the Minister or, in this case, by his statutory delegate. [28]            Disagreement by a taxpayer with the Minister's decision does not mean that the Minister's decision will be reversed. [29]            The scope of judicial review in relation to a discretionary Ministerial decision is limited to reviewing whether the Minister has properly exercised his discretion, with regard for relevant considerations and without regard to extraneous factors. ... In Re Maple Lodge Farms Ltd. and Government of Canada et al (1982), 137 D.L.R. (3d) 558 (S.C.C.), McIntyre, J. stated at p. 562: In construing statutes such as those under consideration in this appeal, which provide for far-reaching and frequently complicated administrative schemes, the judicial approach should be to endeavour within the scope of the legislation to give effect to its provisions so that the administrative agencies created may function effectively, as the legislation intended. ... 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. ...

CONSIDERATION [10]       There are two approaches to dismissal for delay, or as it is also called, dismissal for want of prosecution. ... James, [1978] A.C. 297 the consequence to other litigants and to the courts of inordinate delay was not a consideration which was in issue. From now on it is going to be a consideration of increasing significance. ...

CONSIDERATION         At one point the Crown had offered to consent to part of the amendment, that of unjust enrichment. ... The passage he quotes sums up all of this and I believe what underlies all of the cases on amendment: Ultimately it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done. ... A good starting point is a consideration of the nature of a time bar defence, keeping in mind that the basic principle is the same for testing both an amendment and a cause of action which has already been pleaded. ...

Gajic's claim a very thorough consideration. It assumed, contrary to the minutes of the Cabinet meeting, that the Lieutenant Governor in Council had denied a remission, but since denial was purely a legislative decision-making function it was not subject to any rules of procedural fairness. ... Thus, although the written argument touches on the jurisdiction point, I limit my consideration to a want of a reasonable cause of action argument which, in effect, is a res judicata submission by reason of the very full treatment of the Provincial Crown's position by the B.C. ... CONSIDERATION [17]      There are two motions to consider, first that of the Federal Crown, to the effect that there is no reasonable cause of action, or alternatively that the Queen in Right of Canada ought not to be a party to the proceedings as the Queen in Right of Canada is in no way related to the relief sought. ...

CONSIDERATION [13]      To begin there are several preliminary submissions to be disposed of. ... Lord Woolf, M.R., was of the view that delay, of itself, was not a consideration which was in issue in Birkett v. ... Perhaps the only additional consideration, when pure delay is involved, ought to be whether it is fair to dismiss the action in question. ...

Gajic's claim a very thorough consideration. It assumed, contrary to the minutes of the Cabinet meeting, that the Lieutenant Governor in Council had denied a remission, but since denial was purely a legislative decision-making function it was not subject to any rules of procedural fairness. ... Thus, although the written argument touches on the jurisdiction point, I limit my consideration to a want of a reasonable cause of action argument which, in effect, is a res judicata submission by reason of the very full treatment of the Provincial Crown's position by the B.C. ... CONSIDERATION [17]      There are two motions to consider, first that of the Federal Crown, to the effect that there is no reasonable cause of action, or alternatively that the Queen in Right of Canada ought not to be a party to the proceedings as the Queen in Right of Canada is in no way related to the relief sought. ...

CONSIDERATION Amendment [9]         In Nabisco Brands Ltd. v. Proctor & Gamble Co. (1985) 5 C.P.R. (3d) 417 the Federal Court of Appeal noted that a pleading may be struck out, at any time, for want of a reasonable cause of action or defence, but that the balance of the grounds for striking out, under subsections (b) through (f) of the predecessor to Rule 221, an identical rule, could not be exercised where the applicant had already pleaded to the impugned portion of a pleading:... ... Canderel Ltd. (1994) 157 N.R. 380, set out a general rule for amendment, that it ought to be allowed at any stage, for the purpose of determining the real question or controversy between the parties, so long as it will not result in an injustice to the other side, injustice which is not capable of being compensated through an award of costs:... while it is impossible to enumerate all the factors that a judge must take into consideration in determining whether it is just, in a given case, to authorize an amendment, the general rule is that an amendment should be allowed at any stage of an action for the purpose of determining the real questions in controversy between the parties, provided, notably, that the allowance would not result in an injustice to the other party not capable of being compensated by an award of costs and that it would serve the interests of justice. ... Adir et Cie (2001) 190 F.T.R 233 that, as to the test for allowing an amendment, "ultimately it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done. ...

CONSIDERATION Striking the Statement of Claim as frivolous, vexatious or abusive [4]      While the Plaintiff, who acts for himself, seems sincere in what he is trying to do and has put substantial effort into drafting the Statement of Claim, it has a number of faults and indeed, might be struck out under Rule 221 by reason of a lack of particulars and as an abuse, for in its present form it would be exceedingly difficult for the court to regulate. [5]      To elaborate, Mr. ... Justice Cory, delivered the judgment of the Court, set out the principles for public interest standing in order to bring an action:                  It has been seen that when public interest standing is sought, consideration must be given to three aspects. ...