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A detailed response was provided in a timely manner. [9] In the reconsideration decision at issue, it appears that the Minister carefully considered the information provided by Bonnybrook. ... Bonnybrook also raises issues of procedural fairness. [12] In order for the Minister’s decision to be reasonable, the outcome should be considered in light of the underlying rationale to ensure that the decision as a whole is transparent, intelligible and justified (Vavilov at para. 15). ... Instead, it was submitted that this was a factor to be considered in the context of the health situation. ...

[23]   These questions will be considered in turn. IV.   Analysis A.   ... First, PCO considered whether or not [an] exemption applied to the information and concluded that it does. Secondly, PCO considered all relevant interests (including the public interest in disclosure); and considered whether all or individual parts of the record could be disclosed. ...

Vavilov is not considered at this stage of the analysis but rather as part of the third segment of the test. [9]   As noted by the Supreme Court of Canada in RJR-MacDonald, at page 341, “[a]ny alleged harm to the public interest should also be considered at [the third] stage”. Therefore the submissions related to the “significant and irreparable harm to the public interest” identified by the Minister in paragraph 34 of his submissions in this motion will be considered below as part of the third stage. [10]   The Minister submitted that the “reputation of Canadian citizenship” and the “integrity of Canadian citizenship” are at risk if a stay is not granted (paras. 37 and 38 of the Minister’s submissions). ... Vavilov is considered as part of the third part of the analysis. [12]   The Minister has also submitted that he will suffer irreparable harm if the stay is not granted because Timothy Vavilov’s case is still pending before the Federal Court. ...

., 2010 TCC 584 at para. 40). [5]   With this established, the judge considered the appellant’s argument that it provided services beyond simply the placement of workers. ... His observations that there was no corroborating evidence, was simply an observation of what would be required to confirm evidence that he considered unconvincing. ... The appellant chose to call only two workers, whose testimony the judge considered. ...

The fact is, however, that quite properly the question was not even considered nor was it included or excluded. ... Indeed, even apart from authority, it should be obvious that words can never be considered apart from their context, since context imparts meaning to that which it surrounds. ... On the other hand, there is strong support for the trial judge's conclusion that glass fibre, as used in the appellant's telecommunications system, can be considered to be a cable. ...

Having considered his written and oral submissions, we can detect no error on the part of the judge that warrants the intervention of this Court. ... Spence also strongly emphasized the harshness of the penalty in this particular case, noting that an official involved in reviewing the request for relief also considered it harsh. ... However, we are unable to say that the amount of the penalty, considered against all the relevant circumstances, is such a compelling factor in Mr. ...

The second question to be considered is whether for the purposes of subparagraph 12(l)(x)(viii) these payments should be regarded as having been made in acquisition of an interest in property. It will be noted that this subparagraph includes as income any payment which “may not reasonably be considered to be made in respect of the acquisition” of the taxpayer’s property. ... In these circumstances its contribution if anything became of the nature of a grant, subsidy, or forgivable loan and cannot reasonably be considered a payment for the purpose of acquisition of property. ...

The mere provision of information cannot in itself be considered educational.” ... In any event, he adds, the contents of the enumerated traditional categories are not fixed; rather, they must respond to current social conditions, and the promotion of multiculturalism and the bilingual character of Canada are recognized in the Canadian Constitution, indicating that these objects should be considered beneficial to the community in the charitable sense. ... The nature of the appellant association's objects and intended activities are virtually indistinguishable from those considered in the case Toronto Volgograd Committee v. ...

  [5]                Regarding the appellants who were not at arm’s length with the employer, the judge considered, inter alia, the documentary evidence indicating that they were frequently and regularly at their place of employment outside of their work period; the judge also considered the employer’s minutes of meetings, which supported the respondent’s position that a scheme to abuse the employment insurance system had been put in place ...   [6]                In addition, the judge considered and rejected the appellants’ argument that they were working without pay since, in his view, the amount of work produced by the appellants was completely unreasonable and, consequently, could only amount to an abuse of the employment insurance system ...

Analysis [3]   In my view, the issue to be determined is whether the Tribunal considered the Opinions. Section 11 of the Customs Tariff requires that “regard shall be had” to opinions published by the WCO when interpreting headings and subheadings under the tariff classification system, as follows: Interpretation 11   In interpreting the headings and subheadings, regard shall be had to the Compendium of Classification Opinions to the Harmonized Commodity Description and Coding System… [Emphasis added] [4]   The phrase “regard shall be had” under section 11 of the Customs Tariff entails that, while not binding, opinions of the WCO must “at least be considered” in determining the classification of goods imported into Canada (Canada (Attorney General) v. ... Rather, the Tribunal determined that the Opinions were not relevant on the sole basis that the models of flat-panel television stands that the WCO considered were factually distinguishable because they had castor wheels and were not designed for domestic use. ...