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Shoom, the Department of Finance considered the negotiation of this broad list of exempted accounts to be a “major success” that would significantly reduce the compliance burden for Canadian financial institutions and their customers. ... I have not lived in the United States since I was five years old, and I never even considered that I would need to file taxes in a place where I have never lived as an adult and where I have never earned income”. ... Canada (Attorney General), 2004 SCC 4, at para. 55, the Plaintiffs observe that several contextual factors are to be considered in assessing whether a law is discriminatory. ...

" The appellant submitted that his complaints about the conduct of CRA officials were considered by CHRC to have had merit and that this aspect of the matter is relevant to his case before the Tax Court. [5]      According to the Reply to the Notice of Appeal (Reply), the Minister issued assessments for the appellants 2000 and 2001 taxation years in which certain claimed business expenses were disallowed. ... This was never considered by the CRA. 18.        Ms. Kistner phoned the Appellant on January 15, 2004 stating that she would respond to the points raised in the document the Appellant presented at the last meeting and allow him an opportunity to respond. 19.        ... This was never considered by the CRA. 18.      Ms. Kistner phoned the Appellant on January 15, 2004 stating that she would respond to the points raised in the document the Appellant presented at the last meeting and allow him an opportunity to respond. 19.      ...

Considered:   Hydro Electric Commission of Nepean v. Ontario Hydro, [1982] 1 S.C.R. 347;  distinguished:   Amax Potash Ltd. v. ... "       Macdonald J. then considered the validity of s. 25 of the Finance Statutes Amendment Act, 1981.  ... The effect of action taken under unconstitutional laws is only rarely considered.  ...

The first is to ensure that the Minister exercised his power appropriately. [38]     As found in Jencan, [1998] 1 F.C. 187, to which Malone J. referred in Quigley Electric, 2003 FCA 461, the decision resulting from the Minister's exercise of his discretionary power can only be amended if the Minister acted in bad faith, neglected to consider all the relevant circumstances, or considered an irrelevant factor. [1] If such a situation exists, the Court must decide whether the conclusion with which the Minister was "satisfied" still seems reasonable. [2] This is what the Federal Court of Appeal stated in Jencan: 31                 The decision of this Court in Tignish, supra, requires that the Tax Court undertake a two-stage inquiry when hearing an appeal from a determination by the Minister under subparagraph 3(2)(c)(ii). ... Wrights' Canadian Ropes Ltd., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ...

Considered:   Pronto Uranium Mines Ltd. v. Ontario Labour Relations Board, [1956] O.R. 862; referred to:   Bell Canada v. ... I accept my colleague's conclusion that s. 92(10)(c) extends to works created under other headings in s. 92, and s. 92A cannot be considered any different in this respect.  ... The general language used by Beetz J. in those cases must be considered in that context and care should be taken so that they are not taken out of context and given a meaning which was not intended.  ...

Considered: Reference re Exported Natural Gas Tax, [1982] 1 S.C.R. 1004; Quirt v. ... In that case, Neilson J. considered whether the Public Service Pension Board of Trustees was a public body in order to determine whether its decisions were amenable to judicial review. ... In contrast, if it is assumed that the Portfolios are a “trust” for the purposes of the ETA  , they are considered to be a “person” under the ETA   and BCI is their trustee. ...

Mierzwinski, [1982] 1 S.C.R. 860, aff’g (1980), 16 C.R. (3d) 188, aff’g [1978] C.S. 792; considered:  Festing v. ... They remain part of the legal framework which must be considered in any discussion of the constitutional validity of s. 488.1   under s. 8   of the Charter  .   61                                Is this execution process so flawed that it should be found unreasonable  and thus invalid under s. 8  ?  ... But in cases where the identity of the client itself would be considered as privileged, it is necessary to inquire as to whether s. 488.1(2) actually requires that the lawyer identify the client.  ...

The Queen [1986] 2 C.T.C. 227, Rouleau J. writes, at paragraph 34 (page 18) of his reasons: The contractual issue therefore, cannot be considered to be in some way incidental to the Court's jurisdiction nor is it merely a phase of compulsory execution. ...

If paid to the association, these funds are considered pre-paid expenses, and remain gaming revenues liable to specific accounting, and any surplus remaining after payment of allowable expenses shall be reimbursed to association Members on an equitable basis, on a frequency determined by association membership.                                        ...

(a) to (i), the time and effort expended by the intermediary, the reliance of either or both the supplier and the recipient on the intermediary in the course of a supply of a financial service, the intention of the intermediary and, where applicable, the normal activities of an intermediary in a given industry, must be considered (including whether the intermediary is engaged in a financial services business). ...