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  [16]            Regarding the issue of the assessment of evidence, the respondent maintains that it is clear from the visa officer’s affidavit that she considered all the documents submitted by the applicant, but that she determined that they did not demonstrate sufficient financial resources for studies in Canada. ...

Landry as well as an affidavit from Aghiles Kheffache, when the parties’ cases should have been considered closed,. [18] I denied this motion on April 19, 2007. ...

Canada, 2008 FC 353, 167 A.C.W.S. (3d) 46, in which Justice Hansen recently considered the order in which a motion to strike and a certification motion should be heard.  ...

The fact that you were not aware of the situation is not considered reasonable error.   ...

The case law has specified certain factors that could be considered when applying the test, including fraudulent actions by the taxpayer, liquidation or transfer of the taxpayer’s assets, evasion of the taxpayer’s tax liabilities or assets of the taxpayer that could lessen in value over time, deteriorate or be easily transferred (Canada (MNR) v Cormier-Imbeault ¸ 2009 FC 499 at paragraph 7, [2009] FCJ No 618). ...

    [50]            The Court considered both dictionary meanings and legal meanings of possession.  ...

In addition, the Act defines “common‑law partner” in such a way that it is easy to determine, in each of the cases, the persons who may be considered a nephew or niece. ...

    [34]            In Canada (Minister of National Revenue – M.N.R.) v Marshall, 2006 FC 788 at paragraph 16, [2006] FCJ No 1008 (QL), Justice Kelen sets out the factors to be considered when determining the sentence for contempt of court within the framework of the process under the Income Tax Act: [16] To summarize, the factors relevant to determining a sentence in contempt proceedings are: •             i. ...

Lee responsive to the Requirement may be considered by the Minister in determining whether Mr. ...

Nothing in the record indicates that the OPC considered the CRA’s position on the proper interpretation of paragraph 241(3)(b) of the ITA, in spite of detailed submissions and offers to discuss the issue in person. [43]            In Slattery (Trustee of) v. ...