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Her counsel’s letter relied on CRA’s Remission Guidelines which sets out criteria that may be considered in remission orders. ... The Minister considered the Applicant’s annual family income from 2006 to at least 2012 was actually above LICO. ... When considered together, these factors militate for a duty of fairness at the lower end of the scale. ...

As was the case with the misrepresentation factor, the IAD considered Ms. ... In the final analysis the IAD considered this a positive factor in favour of Ms. ... They do not constitute, and cannot be considered, water-tight compartments. ...

This argument is undermined by the explanations from the Minister of National Revenue [Minister] according to which the Minister’s Representative considered that Mr. ... Bertone’s advanced age (in his eighties) and functional illiteracy had been considered, but that his age was not the cause of his breach of his tax obligations more than 12 years previously and his illiteracy had been considered in the period mentioned above. [13] However, the Minister’s Representative upheld the penalties for late filing, since she was of the opinion that, despite Mr. ... Pietrantonio in his income tax returns for the years 2007 to 2009, which confirmed that the CRA had not considered these situations to ones of embezzlement or misrepresentation. ...

If not, the evidence need not be considered. Relevance: Is the evidence relevant to the PRRA application, in the sense that it is capable of proving or disproving a fact that is relevant to the claim for protection? ... If not, the evidence need not be considered. (b)   If the evidence is capable of proving an event that occurred or circumstances that arose after the RPD hearing, then the evidence must be considered (unless it is rejected because it is not credible, not relevant, not new or not material). ... This element of risk was not considered in the PRRA officer’s decision (the Court refers to uncontradicted evidence from the Archdiocese of Montréal, in a letter dated February 27, 2008). ...

Cases considered by Margeson T.C.J.: Dundas v. Minister of National Revenue, (sub nom. ... The issue of the amount being a capital item was not considered in that case. ... This case is appropriate when considered in the context of section 7. ...

It also considered some jurisprudence in this Court and in the Supreme Court of Canada to the effect a "vehicle must be a means of conveyance with wheels and used for the carriage of persons or goods". ... Finally, the Tribunal acknowledges the testimony of both experts, which assists the Tribunal in determining whether the Le Tro-porters should be considered "vehicles". ... Her Majesty The Queen, [2002] F.C.A. 453, Justice Rothstein considered subsection 68.1(1) of the Excise Tax Act providing for a rebate of excise tax paid on goods exported from Canada. ...

We shall meet you again to-morrow, after you have considered our offer, say about two o'clock, or later if you wish. ... Mustus, whether or not the TARR project met Dr. von Gernet's standards, it must be considered on its own merit. ... We would not wish to set out an exhaustive list of the factors to be considered in the assessment of justification. ...

Newland idea was endorsed by the Police, he was encouraged to seek asylum overseas, to this end, the police considered Mr.  ... This is not to say that a statement from a foreign state must use the particular words “adequate protection” to be considered an admission. ... Newland points to a statement that the Jamaica Constabulary Force is considered to be underpaid, poorly trained and understaffed. ...

If the Officer considered that there were sufficient grounds, the file would be transferred to a Director, Assistant Director or Senior Decision Maker at the Case Management Branch [CMB]. ... The best interests of his children have been fully considered. Any risk to him on removal from Canada can be considered on a future PRRA. [16] Accordingly, I find that the Officer reasonably concluded that it was unnecessary to carry out a balancing of all the relevant factors given that the applicant was entitled to remain in Canada for at least three years. [17]   I find Cardenas to be distinguishable, because of the certainty of the three-year TRP and that the children’s BIOC had been considered in that matter, where this is not the situation herein. ... Annis” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: IMM-2027-18 STYLE OF CAUSE: EVANGELOU v MINISTER OF CITIZENSHIP AND IMMIGRATION MOTION IN WRITING CONSIDERED AT [CITY], [PROVINCE] PURSUANT TO RULE 369 OF THE FEDERAL COURTS RULES. ...

If anything, the Officer should have considered the financial support the Applicant’s family provides as a positive factor. ... JUDGMENT in IMM-1253-19 THIS COURT’S JUDGMENT is that the application for judicial review be granted and the matter be considered anew. ...