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II, c. 29,—the aggregate value of the property passing on the death of the deceased, the Minister included the property mentioned above which he considered as property coming within that description. ... The donation to be made by me to THE ROYAL TRUST COMPANY for the benefit of my said daughter AGNES HENRY WILSON, shall be considered as a payment to my daughter in advance on account of her share in my estate & in the division of my estate the TRUST PROPERTY mentioned in said Deed, or the securities representing the same at the time of my death, shall be considered as of the value of FIFTY THOUSAND DOLLARS. ... M.N.R. [6] and Wanklyn and others v: M.N:R. [7], to which we were referred by appellants, differ, fundamentally and in more than one way, from the one here considered. ...

A copy of the reasons should be filed in each of the appeal files and when so filed shall be considered to be the disposition of the appeal in that file. ... This statutory procedure indicates that Parliament contemplated that in such appeals, issues of fact or policy that may not be of particular interest to the appellant and the respondent, but are of interest to someone else, may be presented to the CITT, and if presented must be considered. [35] The existence of a privative clause, the object of the legislation, and the nature of the decision under appeal must also be considered. ... In each of the four appeals, evidence was presented to the CITT that the products were so used, and the CITT so concluded. [43] Having considered carefully the arguments of the Crown and the authorities cited, I have been unable to detect any basis for finding the CITT"s interpretation of "medicament" to be unreasonable. ...

Corporations are considered "entit[ies] having authority under law to act as a single person distinct from the shareholders who own it" (see Bryan A. ... Even if the agent is the corporate director and sole shareholder, he or she is still considered to be legally distinct from the corporation and, therefore, a third party to it. ... I have also not considered whether there are other potential parties that are neither corporations, nor individuals, nor partnerships and I decline to do so. ...

She testified that she considered herself to be a “silent partner”, thinking (perhaps mistakenly) she owned the business and splitting profit/losses evenly with Mr. ... Landry considered as being the “incorporation agreement” is the agreement entitled “Partnership Agreement of 0780221 B.C. ... Her own evidence, uncontradicted, was that it was not until CRA made contact with her in 2013 that she learned she was considered a director of the Corporation. ...

She went on in the letter to say she received social allowance (Assegna Sociale) from the Italian government for the years 2010, 2011 and 2012, and indicates that she does not believe they should be considered pension and included as income in her calculation of GIS allowance. ... The notes indicate that the Applicant took issue concerning the interpretation that her Italian money for 2010, 2011 and 2012 was income that should be considered for her GIS calculation. ... Justice Campbell them went on to determine how the foreign social assistance is applied in GIS calculations. [24]   In the meantime the General Division determined that the Applicant’s appeal was out of time but on consent, the matter was allowed to proceed on August 25, 2016. [25]   On September 13, 2016, the General Division determined that the issue of determining what should be considered as income under the OAG could only be decided by the TCC. ...

The Applicant further argued that the new evidence, though not before the decision maker, should be considered as it meant that the failure to disclose his son is at “the lower end of the spectrum of seriousness.”   ...   [29]   To unpack this argument the actual decision under review and the facts of this case must be considered. [30]   First I do believe a decision maker can parse out and disregard certain evidence.   ... The factors which were all clearly considered not at the IAD, but at the ID, and quite reasonably do not amount to a reviewable error. ...

Burlacu’s request that the two decisions be considered in a single application is granted. ... It is not my intent to address each individually. [45]   It will be helpful to first summarize some of the principles that a Court is to apply when conducting a reasonableness review: It is not the role of a reviewing court to reweigh and reassess the evidence considered by the decision maker (Canada (Citizenship and Immigration) v. ... I have considered those factors placing particular emphasis on Rule 400(3)(h). ...

Alameddine is a person identified in paragraph 117(9)(d) of the IRPRs and, as such, could not be considered a member of the family class and thereby eligible for sponsorship by Mr.  ... Canada (MCI), 2008 FC 489 at para. 9). … [33]   As part of the H&C analysis in the Decision, the Officer considered Mr.  ... The Supreme Court of Canada (SCC) comprehensively considered the purpose and proper application of subsection 25(1) in Kanthasamy. ...

The decision under review [9]   The only decision before this Court is the RAD decision of January 9, 2019 which considered anew the appeal from the RPD decision of October 17, 2016. ... Moreover, it is less likely that individuals will be denied their rights or will suffer some other form of prejudice that might result if the administrative action was based on erroneous, incomplete or ill-considered findings of fact, conclusions of law, or exercises of discretion. ... Thus, instead of considering the card as having reduced value, but perhaps to be considered with other identity indicia, it appears to be altogether rejected. ...

The Respondent argues that the Minister properly considered the non-amicable break-up of the Applicant’s partnership, his marital break-up, and submissions about his medical condition. The Minister reasonably considered these factors and concluded that it was unable to confirm if they prevented the Applicant from filing his returns accurately and on-time. [29]   The Respondent further submits that the Minister’s analysis of financial hardship and ability to pay was reasonable. ... Rather, the Minister considered the arguments raised by the Applicant to determine if relief is warranted and appeared to understand the nature and scope of its discretion (3563537 Canada inc. v Canada Revenue Agency, 2012 FC 1290 at paras 62-65). ...