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The transfer of the cottage to his wife and the fact that he used the proceeds of the sale of the house to pay his other creditors is not, in the circumstances of this case, an irrelevant consideration. [27]            With respect to Litmar, the Court notes that in HealthSmith Medical Inc. v. ...

First, the legitimacy of an order is an irrelevant consideration in a contempt proceeding.  ...

., smoked);                                (ii)      It based the Decision in whole or in part on the irrelevant consideration of Revenue Canada's own "view" of how the product will be consumed;                                (iii)      Further, and in the alternative to grounds (i) and (ii), it based the Decision on erroneous findings of facts, namely, that the products in question could not be consumed (i.e., smoked) as is and that the products will be further prepared before being smoked;                                (iv)      The Excise Act, supra, the Excise Tax Act, supra, the Department of National Revenue Act, R.S.C. 1985, c.N-16, and the Federal Court Act, R.S.C. 1985, c.F-7 (sections 18 and 18.1).                           ...

However, he makes it clear, in setting out, at length, the arguments made by both sides, that he has given the whole matter ample consideration. [18]      In Rubin v. ...

My interpretation of the section is that it provides for trial de novo in the sense that the court is not limited to consideration of evidence that was before the Minister. ...

The underlying consideration, in the view of Thurlow, C.J. in Grewal is said to be whether, in the circumstances, "to do justice between the parties calls for the grant of the extension" (at 63 N.R. 110). ...

CONSIDERATION [6]                  When Dr O'Neil's present motion first came on for hearing it turned out that, through a problem with a courier service, Dr O'Neil had not received the responding motion record filed by the Crown. ...

The Applicant's burden was to establish that Barton's consideration of the facts was unreasonable. [18]            A review of the decision taken, both factor by factor and as a whole, does not establish that decision in whole or its important parts is unreasonable. [19]            The Applicant referred the Court to Family Services Perth-Huron v. ...

In such a case, consideration may be given to waiving interest in all or in part for the period from when payments commence until the amounts owing are paid provided the agreed payments are made on time. [25]            Mr. ...

While it would qualify the institution for eligibility under the Moveable Properties Grants and Loans program, such eligibility does not arise under the CPEIA and therefore cannot be taken into consideration in terms of statutory interpretation. [22]            While the plight of small cultural institutions such as the Society may have been in the Minister's mind when he explained his policy at the time of introduction of the bill, it is not reflected in the wording of the CPEIA. ...