Search - consideration

The plaintiff argues that the denial of tariff benefits was based on the improper consideration of the defendant's secret financial interest in the business of a major competitor of the plaintiff. [15]      With respect to the motion for summary judgment, the plaintiff claims that if there is an issue of credibility, a trial is required and summary judgment should not be granted. ... It is not whether a party cannot possibly succeed at trial, it is whether the case is so doubtful that it does not deserve consideration by the trier of fact at a future trial; 3.      ... These issues of credibility should be determined by the trial judge. [28]      Factor 2 in Granville Shipping Co., supra states that "it is whether the case is so doubtful that it does not deserve consideration by the trier of fact at a future trial". ...

The applicant further alleges that the prohibition against transferability of goods that would otherwise qualify for remission of duty is an irrelevant and extraneous consideration that is inconsistent with the statutory intent of the Machinery program. ... Le Dain J. dealt with this question at some length and said, at p. 513:               The Minister may validly and properly indicate the kind of considerations by which he will be guided as a general rule in the exercise of his discretion (see British Oxygen Co. ... 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.               ...

If however, the applicant did not meet the MNI in 2011, then the more stringent test applicable to humanitarian and compassionate consideration- whether there was undeserved or disproportionate hardship- would apply.  ...     [21]            This discretion in the IAD must be exercised in accordance with legally relevant considerations.  ... If the answer to the first question is negative, are there nonetheless sufficient compassionate or humanitarian considerations to warrant the granting of special relief, in accordance with the test in Chirwa, given that the appellant can not in substance meet the requirements of the Act? ...

[12]            The Commission concluded that in consideration of these factors and the material before them, “... the Complainant has provided persuasive and compelling reasons for the Commission to exercise discretion to extend the time for the filing of the within complaints” ...   [26]            The CRA states that the Commission did not actually undertake any consideration of the reasons for Ms. ... The length of the delay and the particular nature of the allegation of discrimination (i.e., whether it is exceptional or not and whether it was isolated or continuous), combined with the fact that the complainant is acting in good faith and is not bringing a trivial, frivolous or vexatious complaint, may also be relevant considerations in the Commission's exercise of its discretion to extend the one-year delay. ...

  [14]            Applicants’ counsel states that a consideration of eligibility applies equally to subsection 99(3) and paragraph 101(1)(b) of the Act. ...   [24]            Or, the respondent submits, the Act does have processes in place to counterbalance the effect of subsection 99(3) and paragraph 101(1)(b), namely: pre-removal risk assessments (PRRA) pursuant to sections 112 and 113 of the Act and humanitarian and compassionate (H&C) consideration under section 25 of the Act. ...   [43]            Neither party wished to submit a proposed serious question of general importance for my consideration for certification.     ...

For example:   (a) when collection had been suspended due to an inability to pay and substantial interest has accumulated or will accumulate;   (b) when a taxpayer's demonstrated ability to pay requires an extended payment arrangement, consideration may be given to waiving all or part of the interest for the period from when payments start until the amounts owing are paid, as long as the agreed payments are made on time and compliance with the Act is maintained; or   (c) when payment of the accumulated interest would cause a prolonged inability to provide basic necessities (financial hardship) such as food, medical help, transportation, or shelter, consideration may be given to cancelling all or part of the total accumulated interest ... Consideration would not generally be given to cancelling a penalty based on an inability to pay or financial hardship unless an extraordinary circumstance, as described in ¶ 25 has prevented compliance. ... For example, when a business is experiencing extreme financial difficulty, and enforcement of such penalties would jeopardize the continuity of its operations, the jobs of the employees, and the welfare of the community as a whole, consideration may be given to providing relief of the penalties ...

Only where this search proves fruitless must the reviewing court undertake a consideration of the four factors comprising the standard of review analysis ...   [20]            The Minister’s Delegate was guided in her Decision by Information Circular 07-1- Taxpayer Relief Provisions (Circular), which provides a non-exhaustive list of considerations relevant to an exercise of ministerial discretion under subsection 220(3.1) of the Act. These considerations include extraordinary circumstances, actions of the CRA, inability to pay and financial hardship ...

Consideration of an application for protection shall be as follows:     [...] ... This provision reads as follows: Consideration of an application for protection shall be as follows: [ ...   [35]            As for the allegation that enforcing the removal order would render his application for humanitarian considerations (H&C) null and void, and that it would cause him irreparable harm, it was decided on several occasions by this Court that the Minister of Citizenship and Immigration has no obligation to decide an H&C application before enforcing a removal order. ...

You also say, the problem continued in 2004, when you received $50000 in a wrongful dismissal dispute and as it was taxable income you assumed it would be taken into consideration for RRSP purposes, therefore, you contributed accordingly. However, even if the $50000 was qualified income for RRSP purposes, it would have been taken into consideration for tax year 2005, not 2004 and prior, which are the years you contributed more to your RRSP than your allowable RRSP deduction limits.   ... Issues   [6]                The applicant has submitted the following issues for consideration:             1.         ...

Consideration would not generally be given to cancelling a penalty based on an inability to pay or financial hardship unless an extraordinary circumstance, as described in 25 has prevented compliance. ... For example, when a business is experiencing extreme financial difficulty, and enforcement of such penalties would jeopardize the continuity of its operations, the jobs of the employees, and the welfare of the community as a whole, consideration may be given to providing relief of the penalties. ...