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No. 351 (F.C.T.D.)) [31]            The Applicant also says that a number of factors must be considered in making a determination of residency (see R-40690 v. ... The Applicant says that the Respondent's mode of living was not considered or evaluated by the Board. ... Her residence, if her intentions and mind set are to be recognized, was that she considered Canada her permanent home and had done so for the previous 3 years. ...

In Satellite Earth, MacKay J. reviewed the factors to be considered by a court on a s.225.2(8) review of a jeopardy collection order. ... The first is that when the circumstances surrounding the section 160 assessment are considered, which in the respondent's view are necessary to meet the Minister's disclosure requirements, the issuance of the jeopardy order was not warranted. ... The assessment, as required by section 225.2 as it then read, advised that the Minister considered collection of the taxpayers' debts to be in jeopardy and that they were entitled to apply for a judicial determination as to whether collection would be jeopardized. ...

No. 1717, this Court considered an application for judicial review in connection with a decision of a CRA manager rejecting the applicant’s application for preferred status, a designation under the staffing program. ... It, in part, provides: 2.1 To be considered for appointment, individuals with Preferred Status must meet the minimum requirements of the position to be filled including requirements for education, official languages and security.   2.2 In order to maximize permanent placement opportunities for individuals with Preferred Status, Authorized Persons, with the assistance of Human Resources, are responsible for ensuring that individuals with Preferred Status are considered for permanent vacancies prior to initiating staffing with or without selection process. ... In the final decision available under the recourse directive, the Agency advised her that she had been considered for the positions but that she did not meet the minimum requirements. ...

I do not believe that the definition precludes fuel oil  used in an internal combustion engine of the compression-ignition type from being considered heating oil in the appropriate circumstance. ... Thus the disputed fuel is heating oil, and is not considered to be diesel fuel for the purposes of the Act.  ... The disputed fuel is considered to be heating oil and not subject to tax. ...

Sherman's letter of August 11, 2005, is to be considered the response?). ...   [45]            Having considered the history of the file, the Court is not satisfied that Mr. ...   [53]            Accordingly, and having carefully considered all of the circumstances of this case, including the nature of the right at issue, the Court finds that the extension should not be granted. ...

[20]            The defendant submits that, when the impugned legislation is considered in the larger retirement planning context, there is no difference in treatment between the plaintiffs and any other Canadian. ... (c) Any ameliorative purpose or effect of the impugned legislation [36]            The third contextual factor to be considered is the ameliorative purpose or effect of the impugned legislation ... (d) The nature of the interest affected [39]            The final contextual factor to be considered is the nature of the interest affected. ...

To determine whether a claim was similar, the economist considered the type of vessel in question in the claim, the market in which it was being operated, the type of services rendered using the vessel, and the competing operators, if any. ... Baker, at para. 35, that “[p]roper statutory interpretation principles therefore require that all evidence of legislative intent be considered, provided that it is relevant and reliable.” ... Contrary to what the applicants claim, whether the remission would have been granted under the old policy is a purely hypothetical question, and the Minister did not, as was previously the case, have to consider the so-called precedent set by Algoma because the precedents are no longer considered under the Order. ...

Respondent [22]            The Respondent says that the CRA properly considered the Applicant’s submissions, including the documentation provided. ... The CRA could not have considered the documentation provided as its own notes fail to recognize that this documentation as provided to CRA. ... I have carefully considered the facts and specific circumstances of the case and have concluded that partial relief will be approved in this situation. ...

If, therefore, the reserves assessed in this case could properly be considered as assessable income of the Association, if no question of agency were involved, they can still be considered as income and the tax thereon a claim which the growers have authorized the Association to pay. ... What is considered to be a profit or gain arising from a trade or business has been discussed in numerous cases. ... [Page 411] On the argument numerous cases were cited to us for the purpose of shewing when a company’s surplus would be considered “profits or gains of a trade or business” and when it would not. ...

But goods in bales or other large packages unusual among Indians shall not be considered as goods belonging bona fide to Indians". ... But Goods in Bales or other large Packages unusual among Indians shall not be considered as Goods belonging bona fide to Indians. ...