Search - consideration

Results 481 - 490 of 2336 for consideration
FCTD

Quiku v. Canada (Citizenship and Immigration), 2019 FC 1304

Quiku also has an older child from a previous relationship. [4]   This review involves consideration of the marital history of Ms. ... Peprah is not a member of the family class is reasonable. [8]   The standard of review for a decision by the IAD determining an appeal of an application for spousal sponsorship under the IRPA is presumptively reasonableness, because it involves consideration of the home statute of the IAD and questions of mixed fact and law: Alberta (Information and Privacy Commissioner) v Alberta Teachers' Association, 2011 SCC 61 at para 30; Dunsmuir v New Brunswick, 2008 SCC 9 at para 54 [Dunsmuir]. [9]   In this case, the IAD was required to make a determination on the validity of a marriage made in Ghana, under foreign law. ...
FCTD

Bokhari v. Canada (Citizenship and Immigration), 2019 FC 1419

Bokhari responded to the fairness letter in October 2017, and submitted for consideration a new job offer as a retail sales supervisor (a gas station shift supervisor). ... Bokhari provided no clear explanation as to how he was able to submit a new job for the Officer to consider, despite the fact that it was not related to the job in the Certificate of Nomination, or on what basis the Officer’s consideration of the new job related to the intent of the SINP.   ...
FCTD

Madera v. Canada (Citizenship and Immigration), 2021 FC 883

Justice Russel Zinn ruled as follows (Hermann at paras 13-14): The relocation to the UK, colourfully, but perhaps inaptly described by counsel as an External Flight Alternative, was never suggested by the Applicants and they had no notice from the officer that it was under consideration in their H&C application. They were unreasonably, and in my view illegally, denied the opportunity to make submissions on this rather unique consideration. [19] In the unusual circumstances of Hermann, the applicants’ potential hardship was not assessed against their home country, but another country to which they might have access. ...
FCTD

Melford Developments Inc v. Her Majesty the Queen, [1980] CTC 141, 80 DTC 6074

Paragraph 214(15)(a) which was an amendment to the Act passed on November 18, 1974, for the purpose of including such a payment under the provisions of paragraph 212(1)(b) (supra) and classified it as interest, reads: Where a non-resident person has entered into an agreement under the terms of which he agrees to guarantee the repayment, in whole or in part of the principal amount of a bond, debenture, bill, note, mortgage, hypothec or similar obligation of a person resident in Canada, any amount paid or credited as consideration for the guarantee shall be deemed to be a payment of interest on that obligation. ... Interest is, in general terms, the return of consideration or compensation for the use or retention by one person of a sum of money belonging to, in a coloquial sense, or owed to, another. ...
FCTD

Hubert J. Barron and Barbara L. Barron v. Minister of National Revenue, [1996] 3 CTC 121, 96 DTC 6262

He told them that, “Senior Officials have reviewed your case, and they have informed me that there are no provisions in the law to permit further consideration of your 1988 to 1990 tax years.” ... L.R. (2d) 81 (F.C.T.D.), the applicant, who had applied for consideration as a Convention refugee, was not permitted to make separate representations regarding admission to Canada on humanitarian and compassionate grounds. ...
FCTD

Singh v. Canada (Attorney General), 2022 FC 346

While those factors are part of the Minister’s consideration, the issue is the reasonableness of the error when objectively assessed: Dimovski v Canada (Revenue Agency), 2011 FC 721 at para 16. [36] The Minister found that Ms. ... I find that to be a reasonable and appropriate consideration of the financial hardship concern raised by Ms. ...
FCTD

TDX Exploration & Mining Ltd. v. R., [1999] 4 CTC 148, 99 DTC 5405

With respect to the argument that the Director took into account extraneous considerations when he considered the compliance history of not only the applicant but its sole director and shareholder, Mr. von Einsiedel, as well as that of the related company RAM, I cannot conclude that these are extraneous considerations. ...
FCTD

The Queen v. Gerald G Fisch, [1978] CTC 438

Fisch, in consideration of the mutual covenants and undertakings herein contained. shall make payments to White. subject to the terms and conditions of this Agreement; of a sum of $15.200 per annum, plus the sum mentioned in paragraph 5, payment whereof shall be made in the following manner: (a) The sum of $533.34 shall be payable on the first and fifteenth days of each and every month by the deposit by Fisch of such sums to the credit of White in a bank account to be maintained. for such purpose by White; (b) The sum of $2,400 per annum shall be payable to Messrs Lafleur & Brown, the Attorneys of White or such other nominees, in trust, as White may from time to time direct. upon demand during but not before the months of March or April of each year, White acknowledging that such Sum is calculated on a basis of $200 per month in respect of each month for which payments have been made hereunder in the previous calendar year and further declaring and agreeing that such sum shall be forthwith upon receipt by her said attorneys be employed by them to pay, to the extent such amount may be sufficient, the income taxes due by her on the said sum of $15.200 plus the sum mentioned in paragraph 5. 5. ... Those considerations cannot, however, change what I. understand to be the law, or avoid its application. ...
FCTD

Her Majesty the Queen v. Edmund Peachey Limited, [1978] CTC 606, 78 DTC 6411

Later that year when the Board and Council were giving consideration to rezoning as “Industrial”, Edmund Peachey and others made representations opposing such change in zoning, but this change was affected in November, 1961. ... The decision of Jacketl, CJ, in Les Entreprises Chelsea Limitée v MNR, [1970] CTC 598; 70 DTC 6379, is of importance on one point, in my consideration of the issue here involved. ...
FCTD

Paul Payette- v. Her Majesty the Queen-, [1977] CTC 551, 77 DTC 5368

In assessing the Plaintiff by notices of reassessment dated 14 January 1974, the Minister of National Revenue, as directed per judgment of the Tax Review Board, did not take into consideration an amount of $336,858 expended in repurchasing certain shares previously sold by the Plaintiff. 16. ... With respect to paragraphs 14 and 18, both allege that the Minister of National Revenue did not follow the directions of the decision of the Tax Review Board so as to take into consideration the amount of $336,858 in question. ...

Pages