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Antonello and Montemurro, which I accept as the truth; that the loan arrangements were understood to be on the basis that there would not be repayment unless and until they both agree to it. [14]      The Crown advanced an alternative basis for assessing liability under the Act, pursuant to s. 160, on the basis that the loans were forgiven and thus not repayable, construing a transfer of assets between parties not at arm's length, and without consideration. ... If the latter then wished to introduce a new basis for assessing the plaintiffs, pursuant to s. 160 of the Act, as here urged by the defendant to be recognized, that would be a matter for consideration another day. ... It is urged that the basis for the assessment under the Act cannot be changed at this stage, particularly since at the time of the original assessment in 1990 no consideration was given to a possible assessment under s. 160 of the Act, the alternative basis of the assessment now proposed by the defendant. ...

  [57]            Finally, the Respondents deny the Minister based his decision on financial considerations since such information is provided as a matter of general practice. ... Irrelevant Considerations [81]            Finally, YM submits the Minister took into account irrelevant financial considerations in his 2008 decision, namely the possible remittance of $1.5 million for YM and roughly $22 million for importers in similar circumstances. ... In coming to his decision, the Minister did not impose a higher standard of proof nor did he take into account irrelevant considerations.   ...

Powell Ltd. v Canada (Border Services Agency), 2010 FCA 61, at para 32.) [23]            Accordingly, “absent exceptional circumstances, courts should not interfere with ongoing administrative processes until after they are completed, or until the available, effective remedies are exhausted” (para 31). [24]            Bearing these considerations in mind, I must conclude that the CBSA’s re-investigation is not amenable to judicial review. ... It would clearly run afoul of the policy considerations cited by Justice Stratas in Powell, above. [26]            Should it transpire that the duty arrived at under the re-investigation is imposed on GRK, it can seek a re-determination. ... Margin of dumping based on sample     30.3 (1) The President may, if the President is of the opinion that it would be impracticable to determine a margin of dumping in relation to all goods under consideration because of the number of exporters, producers or importers, the variety or volume of goods or any other reason, determine margins of dumping in relation to       (a) the largest percentage of goods of each of the countries whose goods are under consideration that, in the opinion of the President, can reasonably be investigated; or   (b) samples of the goods of each of the countries whose goods are under consideration that, in the opinion of the President based on the information available at the time of selection, are statistically valid.   ...

IAD Decision [21]   At the IAD, the Applicant conceded the misrepresentation regarding his son and the IAD found that this misrepresentation was serious and sufficient enough to establish the validity of the removal order   The IAD did not engage with the ID’s other findings and moved onto the H and & C considerations. ... After going through the Humanitarian and Compassionate (H & C) factors, the IAD found that there were insufficient H and & C considerations to warrant special relief. ... Removal order stayed 68   (1)  To stay a removal order, the Immigration Appeal Division must be satisfied, taking into account the best interests of a child directly affected by the decision, that sufficient humanitarian and compassionate considerations warrant special relief in light of all the circumstances of the case. ...

The SIO conceded, however, the same document explains some Tibetans reportedly faced difficulty acquiring Indian citizenship despite meeting the legal requirements. [9]   The SIO next considered the Immigration and Refugee Board (“IRB”) report India: The Delhi High Court decision of September 22, 2016, on the rights of Tibetans to citizenship and access to passports, including implementation (August 2016-April 2017), which discussed the IRB’s consideration of this decision and notice of a resultant new policy released in March 2017 (“March 2017 Policy”) to “all passport offices in India and abroad to process pending applications of Tibetan Refugee applicants born in India between 26/01/1950 to 01/07/1987 for the issue of passports, and treat them as Indian citizens by birth.” ... [EN BLANC/BLANK] [18]   Applicants who were denied refugee protection previously may present only new evidence during a PRRA: IRPA s 113(a). 113 Consideration of an application for protection shall be as follows: 113 Il est disposé de la demande comme il suit: (a) an applicant whose claim to refugee protection has been rejected may present only new evidence that arose after the rejection or was not reasonably available, or that the applicant could not reasonably have been expected in the circumstances to have presented, at the time of the rejection; (a) le demandeur d’asile débouté ne peut présenter que des éléments de preuve survenus depuis le rejet ou qui n’étaient alors pas normalement accessibles ou, s’ils l’étaient, qu’il n’était pas raisonnable, dans les circonstances, de s’attendre à ce qu’il les ait présentés au moment du rejet; [19]   SIOs will assess risk against IRPA ss 96-98: IRPA s 113(c). 113 Consideration of an application for protection shall be as follows: 113 Il est disposé de la demande comme il suit: (c) in the case of an applicant not described in subsection 112(3), consideration shall be on the basis of sections 96 to 98; (c) s’agissant du demandeur non visé au paragraphe 112(3), sur la base des articles 96 à 98; [20]   Prior to availing oneself of the protection of another country, an individual must seek protection from their country (or countries) of nationality: IRPA s 96(a). 96 A Convention refugee is a person who, by reason of a well-founded fear of persecution for reasons of race, religion, nationality, membership in a particular social group or political opinion, 96 A qualité de réfugié au sens de la Convention — le réfugié — la personne qui, craignant avec raison d’être persécutée du fait de sa race, de sa religion, de sa nationalité, de son appartenance à un groupe social ou de ses opinions politiques: (a) is outside each of their countries of nationality and is unable or, by reason of that fear, unwilling to avail themself of the protection of each of those countries; or (a) soit se trouve hors de tout pays dont elle a la nationalité et ne peut ou, du fait de cette crainte, ne veut se réclamer de la protection de chacun de ces pays; (b) not having a country of nationality, is outside the country of their former habitual residence and is unable or, by reason of that fear, unwilling to return to that country. ... In the interests of supplementing before subverting the PRRA decision, I am prepared to infer that the reference to “other required documents” was a reference to the acceptable proof of birth and proof of address documents described in the 2018 Legal Opinion. [38]   I therefore find that, although the SIO could have been more explicit in the SIO’s consideration of the 2018 Legal Opinion, this is not a case where the PRRA decision was silent about it. ...

Defendant for its part contends that the agreement was to provide defendant with information concerning industrial, commercial or scientific experience and the total amount payable as consideration for such information was not dependent in whole or in part upon the use to be made thereof or the benefit to be derived therefrom, production or sales of goods or services, or profits, within the meaning of subparagraph 212(1)(d)(ii), and furthermore that the payments were industrial and commercial profits within the meaning of Articles I and Il of the Convention and clause 6(a) of the Protocol thereto since Com/Code Corporation had no permanent establishment in Canada within the meaning of Article I and clause 3(f) of the Protocol. ... A sum received in consideration of the grant of the right to use a patent, whether user does or does not take place, is surely just as capable of being an income receipt as a sum received in consideration of the grant of the right to use any other kind of property, for example, a motor-car. ... In the case of Jeffrey (H M Inspector of Taxes) v Rolls-Royce Ltd, 40 TC 444 which dealt with an agreement between Rolls-Royce and the Republic of China to license the Chinese to manufacture a Rolls-Royce jet aero engine and supply the necessary information and drawings, to advise them from time to time as to improvements and modifications in manufacture and design, and to instruct Chinese personnel of their works and to release one or two members of their own staff to assist in China with the manufacture of the engine in consideration of the payment of ‘‘a capital sum of fifty thousand pounds” plus royalties, it was held that the fifty thousand pounds was a revenue receipt despite being designated as capital payment. ...

The Crown respectfully submits that this delay should be taken into consideration in the calculation of the costs to be awarded to Mr. ... However, I do not think that the exercise of that authority, the source of my jurisdiction, precludes me from equitable considerations. ... That the Crown may be the most frequent litigant in this Court should not limit its access to equitable considerations. ...

Attribution methods must accurately reflect […] the actual extent to which a particular input was acquired, imported or brought into a participating province for consumption or use, or was consumed or used (“acquired or used”) for the purpose of making taxable supplies for consideration and for purposes other than making taxable supplies for consideration. [8]   The Bank’s 2018 Application is based on a tiered allocation and computation of its ITC entitlement. ... The operative or procurative extent of a property or service is the extent to which the particular property or service is consumed or used (operative extent), or acquired or purchased (procurative extent), for the purpose of making taxable supplies for consideration or for a purpose other than making taxable supplies for consideration. ... If an output-based allocation is used, the calculation must give a reasonable approximation of the use of the inputs (emphasis added) for the purpose of making taxable supplies for consideration. ...

I continued to further say that the form of certificate in use, and the Same applies to the certificate now under consideration, is fraught with inaccuracies. ... In the certificate presently under consideration the same inaccuracy occurs. ... I turn now to a consideration of section 223 of the Income Tax Act in the light of the legislative intent of the Income Tax Act with respect thereto. ...

It further provides that if Carruthers is discharged without cause and if George Griffith within one year thereafter sells the common shares or transfers his right to purchase them from Carruthers, for a consideration greater than the established price, then he will pay the excess to Carruthers. ... During the preparation of this report some consideration was given to a report prepared by Clarkson Gordon & Company on January 7, 1975, at the time they were evaluating the shares of Mr Ewart Griffith at valuation day as the result of his sale of them to George Griffith in late 1972. ... Although these purchases and sales are between parties apparently dealing at arm’s length, we are of the view upon consideration of the circumstances surrounding these sales that the prices transacted at are not indicative of fair market value otherwise determined. ...