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Ms Taylor set out the process of her review and her considerations in a Memo to File and provided a summary in a Report on Administrative Review to the Chief of Appeals. [19]            In her affidavit, filed to provide the record to the Court, Ms Taylor states that she considered: the TRIS file; Saber and Sone’s written submissions; T-1 computer records; the screening criteria in the EFILE Guidelines; and the CRA Manual on EFILERS. ... Failure to consider these guidelines renders the decision unreasonable (Hillier v AGC, 2001 FCA 197 at paras 25-26, 208 FTR 160). [39]            In particular, the applicants note that the EFILE Suitability Screening Guidelines state that in determining whether to continue to allow EFILE privileges to someone who otherwise fails to meet the criteria, the fact that the conduct is an isolated incident is a relevant consideration. ... However, it is not clear what authorization is at issue and whether any of the other relevant considerations were taken into account by either the Appeals Officer, who concluded that the conduct was fraudulent, or the Chief of Appeals, who made the ultimate decision. [66]            The testimony of Ms Taylor, who was cross-examined on her affidavit, has not assisted. ...

The following is a list of facts that, in its’ view, should have been disclosed: •                      The absence of fraud or of a sham; the various transactions included in the tax and financial planning were all realistic; •                      The auditor confirmed that the transactions were legally valid; •                      There is no doubt as to the veracity of the entries found in the financial statements of the tax debtor and of the third party; •                      The Agency saw no need to impose a penalty for gross negligence or an out-of-time reassessment; •                      The Minister has known since 2008 that 4507 has neither the necessary cash or assets to pay the assessment under appeal; •                      No transfer was made without adequate consideration; in particular, the transfer of $46M to 4564 was made as consideration for the issuance of Class C shares of 4564 of the same value; •                      As to the transfer of the sum of $17M to a trust located in a tax haven, the auditor confirmed that she drew no unfavourable conclusion from this. ... The transactions were described as they unfolded; nor does the Agency claim that the transfer of $46M from 4507 to 4564 was made without consideration or with inadequate consideration. [24]            With respect to the penalty provided for in subsection 163(2) of the ITA, it is not required to be applied as a condition for issuing a jeopardy order. ...

One of the factors taken into consideration in arriving at the level of such duties is the apparent price paid for such goods by the importing party.  ... On June 3, 2015, the Applicants filed the motion under consideration here requesting, on an interlocutory basis, essentially the same relief. ... Bearing these considerations in mind, I must conclude that the CBSA’s re-investigation is not amenable to judicial review. ...

The length of the period of the extension may also be a relevant consideration. The underlying consideration is to ensure that justice is done between the parties: Grewal v. ... The four-pronged test set out in Hennelly is a means to ensure the fulfillment of that underlying consideration. ...

Takenaka’s tax compliance history or how consideration of that factor should have led to full as opposed to partial relief. ... Takenaka’s tax compliance history, the Respondent argues, and I agree, that it is clear the Delegate not only gave ample consideration to Ms. ...

It also addresses the factors and considerations set out in the Guidelines and makes a recommendation. [28]   In Mr. ... It was concluded that there was no indication of undue delay caused by the CRA during those time periods. [33]   The Fact Sheet also pointed out that subsection 161(7) of the ITA says that interest owed by a taxpayer is calculated on the tax payable before a loss carry back is taken into consideration. ... Every case is factually different so the time taken to complete an assessment must be reasonable on the particular facts of each case. [66]   On review of the Decision and the underlying record, I am satisfied that the Minister’s delegate took into consideration the issues Mr. ...

According to the Applicant, the Court should exercise its discretion to hear the applications because it could have collateral consequences for applicants in other proceedings. [30]   In the Applicant’s view, the Court should assess the constitutionality of the process to which he has been subjected, despite the mootness, as that will continue to be a relevant consideration in future detention reviews or other proceedings. ... I hereby establish that, pursuant to my authority under section 25.2 of the Act, that there are public policy considerations that justify the granting of an exemption from the application of the Pre-Removal Risk Assessment bar provisions of the Act to individuals who meet the conditions (eligibility criteria) listed below. Conditions (Eligibility Criteria) Based on public policy considerations, delegated officers may grant an exemption from the provisions of the Act listed below to individuals who meet the following condition: The individual must be in Canada and have had their protected person status determined to be ceased under subsection 108(2) of the Act (cessation) because the reasons for which the person sought refugee protection have ceased to exist (108(l)(e)). ...

The Officer’s only consideration of this issue was to state that the PRRA is not meant to be an appeal of a negative RPD decision but rather a determination, based on new evidence, of whether an applicant would be at risk of harm if he was to return to his country of origin. ... Section 113 concerns the consideration of a PRRA application: 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; (b) a hearing may be held if the Minister, on the basis of prescribed factors, is of the opinion that a hearing is required; b) une audience peut être tenue si le ministre l’estime requis compte tenu des facteurs réglementaires; … […] [25]   The Federal Court of Appeal in Raza stated that a PRRA application by a failed refugee claimant is not an appeal or reconsideration of the decision of the RPD to reject a claim for refugee protection. Nevertheless, it may require consideration of some or all of the same factual and legal issues as a claim for refugee protection. ...

Khan submitted that paragraph 113(c) of the IRPA entitled him to consideration under sections 96 and 97 of IRPA. ... In light of these considerations, the Court determined that the question before it was “whether a fair and just process was followed”; the Court found that it was not (A.B. at para 14). [68]   Mr. ... Taking into consideration the substantive rights involved, in my view, Mr. ...

However, Adriana subscribed to eight of the said shares for consideration of $1 per share. ... They determined that eight class "A" common shares of the Company would be issued to each of the three children for a consideration of $1 per share. ... On the contrary, it issued shares for nominal consideration to members of the controlling shareholder's family. ...