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John Reid, President of Scott Paper Limited, specifically considered whether the Plaintiff should make a claim relative to bathroom tissue, as its competitor Kimberly-Clark had done, and made a deliberate decision to exclude the sales of bathroom tissues from the appeal because he was "sceptical" that they would be considered as a "cosmetic" for the purposes of the Act. [17]            Ms. ... Finally, she testified that the Plaintiff only requested that bathroom tissue be considered when it became apparent that it was not going to receive the total amount claimed. [18]            Ms. ... Interpretations that "defeat the purpose of a statute or render some aspect of it pointless or futile" are considered absurd or unreasonable; see Rizzo Shoes, supra. ...

The type of employment, the effectively evaluated work performance and the evaluator’s expertise are factors that must be considered. [49]   In the case at hand, the Tribunal said it was satisfied that the employer had established, on a balance of probabilities, that Mr.  ... Condé’s notes, to the effect that he had not once cried during these meetings. [58]   The Court referred to the perception of a disability by the employer because the applicant had argued during the hearing that the Tribunal should have considered not only his actual disability, but also any discriminatory practice stemming from a perception of disability by his employer, even an erroneous one. ... Rivard himself had major depression a few years earlier. [8] According to the evidence, it appears that an employee’s medical record is considered and treated as a confidential document. ...

It is not then to be considered a "motor vehicle" as envisaged by paragraph 1(q). ... Consequently, a quarry or pit operator who performs this process is considered to be a manufacturer or producer. ... When digging a borrow pit, the contractor is considered to be a manufacturer or producer of tax-exempt good (i.e. the fill) and is entitled to purchase the qualifying production equipment and parts exempt from tax under the provisions of Part XIII of Schedule III, since the equipment and parts are used primarily and directly in the production of goods. ...

Specifically, he submits that the investigator had evidence that his marital status was considered in rendering the 1996 assessment but this was not reflected in her reports.  ... Further, the respondent submits that the report on the CRA complaint makes it clear that marital status was a factor considered by CRA but that the mere fact that it was considered does not entail that there has been a breach of the Act.  ... Here the investigator did receive a response to the request for comparative data from CRA, stating that it was not considered feasible to provide the data at that time.  ...

  [30]            Sung is estimated to have had equity in the Subject Property of $1,232,295.90, having considered the amount owing by her relevant to the mortgages registered against title to the Subject Property, and the sale price of the Subject Property (Affidavit of A. ...   [79]            Also, in Laquerre, re, the Court considered the Respondent’s unorthodox behaviour, in addition to that of his non-arm’s length companies and family trusts (Laquerre, re, 2008 FC 459 (Can LII) at para 38, Brief of Authorities, Tab 11) ... Marengère, the Court considered the unorthodox behaviour of the Respondent and its affiliated corporations, and director, in rendering its decision as to whether the Jeopardy Order was appropriate (Canada (Minister of National Revenue) v Services M.L. ...

He first considered Blaha v Minister of Citizenship & Immigration, [1971] FC 521, wherein Pratte J. interpreted residency in the Act ’s predecessor; the Canadian Citizenship Act (R.S.C. 1970, c. ... The Choice of Test   [20]            In Lam v Canada (Minister of Citizenship & Immigration), [1999] FCJ No 410 Justice Allan Lutfy (now Chief Justice) considered the propriety of applying one line of reasoning in a citizenship appeal to the exclusion of the others.   ... A person’s connection to Canada would have to be quite strong in order for his or her absences to be considered periods of continuous residency in Canada ...

If they qualify in the inventory, they may then be considered for, and appointed to, this position ... Adam [translation] “ told me that he did not have detailed knowledge of the nature of my duties and listed the criteria that had been considered by the board at the pre‑requisite review stage, including having been in contact with taxpayers and having, in the course of an audit, examined certain documents”. ... Clarke [translation] “did not show that she had the required experience in performing tasks assigned to level AU‑03 or above”. (2)                He contacted the Agency’s resourcing advisor in charge of the process [translation] “for some advice further to the feedback request and that, from the discussion, it became clear that we had considered her application in the same way as those of the other applicants. ...

  [12]            This particular ATR was considered by the GAAR Committee, a specialized committee within CRA Rulings. ... [At paras 50-51]   [25]            My colleague Justice Luc Martineau also considered a jeopardy order issued pursuant to the Act in Canada (National Revenue) v Robarts, 2010 FC 875, 374 FTR 87. ... [At paras 35 and 41]   [26]            The Federal Court of Appeal considered the disclosure obligation in section 231.2 proceedings in R v Derakhshani, 2009 FCA 190, 2010 DTC 5043. ...

)       [2]                Two recent decisions emanating from the Tax Court of Canada and the Federal Court of Appeal have noted: [20]       Scholars have considered the concept of "power of direction or control" and its flip side, the relationship of subordination ... )   [44]            Two recent decisions emanating from the Tax Court of Canada and the Federal Court of Appeal sought to clarify the last characteristic constituting the element of a contract of employment, noting: “ Scholars have considered the concept of "power of direction or control" and its flip side, the relationship of subordination. ... [65]            Paragraph 242(3.1)(a) reads as follows: Limitation on complaints 242(3.1)      No complaint shall be considered by an adjudicator under subsection (3) in respect of a person where   (a) that person has been laid off because of lack of work or because of the discontinuance of a function; or   (b) a procedure for redress has been provided elsewhere in or under this or any other Act of Parliament.   ...

Even subtracting just the property taxes from the monthly expenses would give the applicant a surplus of $246. [18]            All that considered, the officer recommended that the request be denied. ... The respondent objected to the extent of disclosure and produced in the tribunal record only those documents considered by the decision maker. ... On this issue, the record is defective, since the officer said he considered the 2010 tax return for the bed and breakfast in the fact sheet and I assume that the manager did the same, but that return is not in the record. ...