Search - consideration

Rather, consideration should be given to the reasons for the delay and whether the applicant has an arguable case. ... As stated in Grewal at p. 272:      The underlying consideration, however, which as it seems to me, must be borne in mind in dealing with any application of this kind, is whether, in the circumstances presented, to do justice between the parties calls for the grant of the extension.               ...

. ·                     no consideration of arrears was given in respect of a TD Bank loan taken out in June 2009. ...   [19]            It is difficult to fault the Minister for concluding that the Applicant gave no consideration to this loan when the Applicant never put the loan in issue ...

Canada, docket T-375-08   Date: 20090910 Dossier: T-375-08 Référence: 2009 CF 895 ENTRE: LA PREMIÈRE NATION MALÉCITE DE VIGER ET ERNEST DANIEL NICOLAS, AUBIN JENNISS, PIERRE NICOLAS ET MARTINE BRUNEAU POURSUIVANT EN LEUR QUALITÉ DE MEMBRES DU CONSEIL DE BANDE DE LA PREMIÈRE NATION MALÉCITE DE VIGER, AGISSANT POUR ET AU NOM DE TOUS LES MEMBRES PASSÉS ET PRÉSENTS DE LA PREMIÈRE NATION MALÉCITE DE VIGER demandeurs     et   SA MAJESTÉ LA REINE DU CHEF DU CANADA défender esse       TAXATION DES DÉPENS – MOTIFS     L’OFFICIER TAXATEUR JOHANNE PARENT   [1]                Le 19 février 2009, la Cour (Madame la protonotaire Mireille Tabib) suspendait les procédures dans le présent dossier en considération de l’article 50.1 de la Loi sur les Cours fédérales. ... L’article 25 réclamé pour services rendus après jugement est refusé en considération du fait que l’ordonnance de la Cour du 17 décembre 2008, en vertu de laquelle des frais sont réclamés, ne peut être considérée comme un jugement contrairement à l’ordonnance du 19 février 2009 qui a apporté une solution définitive à l’affaire mais pour laquelle il n’y eut aucune attribution de frais. ...

.), [1994] 1 F.C. 3 at para. 9: With respect to amendments, it may be stated, …, that while it is impossible to enumerate all the factors that a judge must take into consideration in determining whether it is just, in a given case, to authorize an amendment, the general rule is that an amendment should be allowed at any stage of an action for the purpose of determining the real questions in controversy between the parties, provided, notably, that the allowance would not result in an injustice to the other party not capable of being compensated by an award of costs and that it would serve the interests of justice.     The principles were even more succinctly put in Canderel at para. 12 quoting from the Tax Court: … Ultimately it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done ...

Justice Edmond Blanchard reached the following conclusions, which I adopt: In my view, factors that require consideration in the circumstances of a subsection 164(1.2) application are the amount of the debt to be collected relative to the amount of the refund, the taxpayer’s ability to pay or otherwise satisfy the debt, the value of the taxpayer’s net assets and whether these are sufficient and available to satisfy the debt independently of the refund. ... Upon consideration of such factors, if there are reasonable grounds to believe, in all of the circumstances, that release of the refund to the taxpayer would result in that amount not being available to the Minister for collection against the debt, then collection of the debt is jeopardized for the purposes of subsection 164(1.2) and a jeopardy order pursuant to that provision is justified ...

This factor was labelled in Southam as "the most important consideration". 8 As Iacobucci J. observed in selecting the standard of reasonableness simpliciter as appropriate in that case: 9      Putting all of the foregoing considerations into the balance and taking my cue from this Court's decisions on the subject, including particularly relatively recent decisions, I am of the view that decisions of the Tribunal should be subject to review on a reasonableness standard. ...

  [4]                By correspondence dated January 8, 2007, the Minister denied the appellant’s request for a refund on the basis that the appellant had no overpayments of tax in the years under consideration. ...   [8]                In this appeal, the appellant argues that the application judge erred in concluding that the Federal Court had no jurisdiction to entertain the application for judicial review and in concluding that the appellant had no overpayments of tax in the years under consideration. ...

E-15 (the ETA), in the amount of $55,754.10. [2]                The purpose of section 325 of the ETA is to facilitate the collection of unpaid taxes by making the transferee in a transfer of property between related persons liable, up to the amount of the unpaid tax, for the tax debt of the transferor where the transfer takes place for a consideration less than the fair market value of the property in question. [3]                In this case, the assessment is based on the transfer of an immovable property located at 396 Ellice Street, in Salaberry-de-Valleyfield, on January 22, 2008, by Ms. Cousineau, the appellant’s mother, to the appellant in consideration of $1. ...

Subsection 18.15(3) of the Act sets out that the strict rules of evidence do not apply in the informal procedure; the overriding consideration is whether the procedure followed by the judge was fair. ... The appellant argues that the decision of the judge not to allow its expert to testify precluded the appellant from adducing relevant evidence illustrating the novel circumstances of internet-based support services. [9]                It is evident that the judge was alive to the appellant’s argument that knowledge-based work, such as the internet-based support service at issue in this matter, could raise novel considerations and was open to the appellant making submissions in this regard. ...

Nadeau, 2016 QCCA 167 at para. 77. [4]                The Federal Court identified a number of well-recognized considerations that could support an adjournment. ... While in a case like this the retaining of counsel is no doubt deserving of very significant weight and is often determinative, other factors—such as those the Federal Court identified and considered here—also fall for consideration. ...