Search - considered

Since the applicant had entered into an agreement with CRA whereby he remitted $1,000.00 per month that was applied to the balance owed by the applicant for his other businesses, financial hardship was not considered.  ... It was further mentioned in the letter that the decision should in no way be considered as a precedent and that under normal circumstances, any penalty and/or interest that is assessed under the provisions of the Act is due and payable in full.  ...   [30]            Although not determinative considered separately, those missing factors were most clearly relevant in assessing the applicant’s relief request.   ...

  [14]            On November 25, 2010, the Applicant was advised that she did not meet the experience prerequisites and that her application would not be considered further ...   [19]            In an e-mail dated December 22, 2010, the Applicant was advised that she did not meet the experience prerequisites and that her application would not be considered further ... Accommodation of needs   (2) For any practice mentioned in paragraph (1)(a) to be considered to be based on a bona fide occupational requirement and for any practice mentioned in paragraph (1)(g) to be considered to have a bona fide justification, it must be established that accommodation of the needs of an individual or a class of individuals affected would impose undue hardship on the person who would have to accommodate those needs, considering health, safety and cost.  ...   ...

The respondent agrees that the appeal should be considered to have been brought pursuant to Rule 51 of the Federal Courts Rules ... The Prothonotary did not err [38]            I have considered whether the Order of Prothonotary Aalto is clearly wrong, i.e. whether he exercised his discretion based upon a wrong principle of law or upon a misapprehension of facts ...   [39]            Prothonotary Aalto fully considered and understood the applicants’ arguments and the premise the applicants relied on to argue that their Charter rights were breached. ...

However, the commission of serious offences considered as endangering the safety of Canadians was seen as a negative factor in terms of establishment in Canada. [18]            The applicant’s relationships with his sister and niece were considered. ... The senior officer could have considered its relative importance, and such decision would then have been subject to judicial review. ... The dilemma is this: To counter a document of uncertain value, the immigration officer chose to rely on what she considered to be the Canadian approach, which is not in evidence. ...

After discussing my concerns with counsel, I adjourned the hearing to allow the parties to decide whether they wished to proceed on the basis of the facts before me or file additional agreed facts. [22]          In a letter filed with the Court on June 28, 2017, the parties stated the following: The parties have considered this matter and write to advise that they agree the matter should proceed based on the facts set out in the Court’s Order dated November 8, 2016 and the Statement of Additional Agreed Facts filed by the parties prior to their appearance before the Court on April 10, 2017. ... The Minister’s reassessments included unreported GST collectible of $640,492.69 in respect of an alleged resupply of the investment management services by the Appellant to the Pension Plans. [37]          The statutory scheme of the GST Act is important when determining whether the Minister considered a new transaction in reassessing the Appellant. [38]          Subsection 169(1) contains the general rules for the claiming of input tax credits. ... I do not know if she determined that the Appellant consumed or used the investment management services, but did not consume or use such services in the course of its commercial activities, or if she concluded that the Appellant resupplied the investment management services but such resupply did not occur in the course of its commercial activities. [42]          As a result, I cannot determine if the Minister, when reassessing, considered a new transaction since I do not know what transactions the Minister considered when issuing the original assessments to deny the input tax credits. ...

At no time was there any mention in Mario Laquerre’s written statements of the role Gaétan Laquerre played in the company. [30]   Additionally, the Federal Court of Appeal also considered the issue of who controlled the company 9011-1345 Québec Inc. in 2016. ... With regard to the general awarding of costs, among the factors to be considered is the inappropriate, vexatious or unnecessary nature of the proceeding (subparagraph 400(3)(k)(i) of the Rules). [39]   The Court notes the statements made by the judges and prothonotary of this Court who had the opportunity to consider the motions filed by Mario Laquerre during the past year. ... Laquerre to allege that his defence rights were violated” and that his motion was simply [TRANSLATION] “for the purpose of blocking or delaying the Federal Crown’s procedures to sell the building ultimately considered to belong to Mr. ...

The RAD refused to admit the new evidence as non-compliant with subsection 110(4) of the IRPA and denied the request for an oral hearing. [10]   The RAD first considered the Applicants’ Eritrean passports. ... I note briefly that the RAD also considered two secondary documents: Ms.  ... Digaf’s testimony did not credibly establish that she travelled from and to Eritrea in the way she alleged. [41]   The Applicants submit that the exit visas should be considered independent documents and not part of the passports. ...

The FNJ Press Release [28]   The RAD reviewed the RPD’s analysis of the errors in the FNJ letterhead and considered the Applicant’s explanation that the typographical errors may have been caused by name changes in 1995 and 2008. It also considered her argument that the RPD was speculating when it said it defied credulity that the letterhead could be wrong for at least seven years. [29]   The Applicant also submitted to the RAD that it was speculative for the RPD to find that the FNJ did not communicate with her directly. ... There is no evidence that the credibility findings were perverse or capricious or made without regard to the evidence. [78]   When the Decision is considered as an organic whole, it is reasonable. ...

The SIO also considered the RPD’s decision, noting its reliance on Tretsetsang, above, Mr. ... Namgyal would not be able to obtain an Indian passport or citizenship following the 2016 High Court ruling. [11]   The SIO considered Mr. ... Namagyal’s case for citizenship would not be considered. The RPD noted several deficiencies in the legal opinion, including no reference to statutory law, case law such as relevant High Court decisions or other circumstances supporting various assertions. ...

On the whole I find this factor is not neutral and somewhat favours RM being considered an employee. [20]   The degree of financial risk taken by RM is the next factor to be considered. ... This factor as well favours RM being viewed as an employee rather than independent contractor. [23]   The last factor to be considered is the worker’s opportunity for profit in the performance of his tasks. ... All that needs to be determined is whether it can be reasonably considered that Mr. ...