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Newfoundland and Labrador (Treasury Board), 2011 SCC 62. [8]   Before dealing with the particular issues in this case, as I raised at the outset of the hearing, that I do not find in this case any material or substantial consideration of what I consider the second branch of Kanthasamy, namely, whether there are facts in the case which would excite in a reasonable person in a civilized community a desire to relieve the misfortunes of another so long as these misfortunes warrant special relief. ... This fact seriously undermines the generality of the Officer’s findings such as to make them almost unsupportable on the evidence. [14]   An additional concern I have with the country condition hardship analysis, lies in connection with the Officer’s consideration of the Violence Against Persons Protection Act [the VAPP Act], a statue of the federal legislature in Nigeria. ...

Milfort-Laguere’s failure to regularize her status should have been taken into consideration in the assessment of the application of Article 1E. ... Canada (Citizenship and Immigration), 2011 FC 279, at para. 15). [23]   The RAD’s finding also involved consideration of questions of mixed fact and law and therefore calls for deference and the application of the standard of reasonableness (Zhang v. ...

Moore’s pleadings pertain to the Safe Third Country Agreement between Canada and the United States (Agreement between the Government of Canada and the Government of the United States of America for Cooperation in the Examination of Refugee Status Claims from Nationals of Third Countries, 5 December 2002, Can TS 2004 No 2 (entered into force 29 December 2004) [the “ STCA ”]) and the legislation that contemplates agreements such as the STCA. [10]   In this latter regard, paragraph 101(1)(e) of the Immigration and Refugee Protection Act, S.C. 2001, c. 27 [the “ IRPA ”] provides that a claim for refugee protection is ineligible to be referred to the Refugee Protection Division of the Immigration and Refugee Board of Canada if the claimant came directly or indirectly to Canada from a country designated by the regulations, other than a country of their nationality or their former habitual residence. [11]   In addition, subsection 102(1) of the IRPA contemplates the enactment of regulations governing matters relating to sections 100 and 101, including the sharing of responsibility with governments of foreign states for the consideration of refugee claims. ... Moore must establish that a consideration of the following three factors favours a grant of standing: (i) whether a serious justiciable issue has been raised, (ii) whether she has a real stake or a genuine interest in the issues she has raised, and (iii) whether, in all   the circumstances, her action is a reasonable and effective way to bring the issue(s) before the courts: Canada (Attorney General) v Downtown Eastside Sex Workers United Against Violence Society, 2012 SCC 45, at para 37 [“ Downtown Eastside Sex Workers ”]. [29]   In my view, Prothontary Milczynski did not commit a palpable and overriding error in concluding that Ms. ...

Ahmar says that the Tax Court erred by failing to have regard to certain factual considerations in finding that he had failed to be sufficiently diligent in ensuring that Strong Forming satisfied its obligations under the Excise Tax Act. [14]   The legal test applied by the Tax Court in evaluating Mr. ... In contrast, the Court’s consideration and weighing of the evidence in determining whether a corporate director has exercised due diligence is subject to review on the palpable and overriding error standard: Housen v. ...

The delegate’s substantive consideration of the request was limited to a perfunctory statement that Mr.  ... The Canada Revenue Agency (CRA) imposed a 1% monthly tax on the excess amounts pursuant to section 207.02 of the ITA. [5]   The sequence of contributions and withdrawals is important in my consideration of whether the Decision was reasonable. ...

I was not provided with a copy of this protocol. [26]   Article 1 of the Coronary Agreement provides that in consideration for the performance of the study the Hamilton Health Sciences Corporation and/or Dr.  ... Lamy testified that the Appellant paid him the salary in consideration for his work on the four research projects. ...

Including penalties and interest, the total balance due was $1,340.58 as of July 17, 2018. [6] The sequence of contributions and withdrawals is important in my consideration of whether the Decision was reasonable. ... Messenger’s request for discretionary relief from tax imposed and does not involve any consideration of the accuracy of the 2017 Notice of Assessment. ...

Nor am I called on to review whether this final one per cent could be qualified for consideration as part of the reserve" under section 20(1)(n) of the Act—some form of "amount receivable” from John Deere "in respect of property sold"—the property being the finance contract “sold” from Enns to John Deere (since this aspect of the matter was not raised by the appellant). ... The one per cent which is now a holdback in anticipation or eventual receipt from John Deere, is not the same one per cent which the appellant has already included in gross sales—and which itself might have been subject to consideration for a” reserve”. ...

As noted earlier, consideration for the sale and purchase was the transfer-back by the appellant of a vacant lot which her parents had conveyed to her in 1980. ... Therefore, by mid-October of 1985 the subject property had been deeded to the appellant and her husband, the mortgage-back had ostensibly been signed and the appellant had deeded back the vacant lot as part consideration. ...

On June 29, 1983, the Port Alberni Branch of the Canadian Imperial Bank of Commerce sent this letter to the appellants: In response to your visit to our office in May, we advise that your request for a lower interest rate has been given full consideration, but has been declined. ... Since I have assets other than the two properties under consideration, it may be advisable for me to take alternative action. ...