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Rather, I have considered these submissions in the context of the Attorney General’s submission that the continuous course of conduct must be on-going at the time the applications are heard. [32]   The Applicants assert that the repeal of section 14 of the Regulations has not impacted section 12 of the Act and how the PMRA may use section 12 notices in the future. ... The applications concern the proper interpretation and application of legislation, which are matters amenable to the Court and not the PMRA. [47]   I have considered the submissions made by the parties as to whether the PMRA’s on-going proceedings afford the Applicants an adequate alternative remedy. ... Rather, the alternative processes that the Respondents urge this Court to accept as providing an adequate remedy were commenced independent of the Applicants, and are distinct from the conduct that is being challenged in these applications. [48]   Having considered the factors detailed in Strickland and the submissions of the parties, I am not certain that the Applicants have recourse to adequate and effective relief through the PMRA’s on-going proceedings. ...

McNeil said he used this tracking system to review conversations, comments and decisions to ensure that specific issues had been considered by those working on the files. [47]   The complainant cautions that anyone can add or delete comments on the respondent’s Case Management Tracking system and thus, he says, the documents are not a “credible medium” to assess his work. ... The more important the decision is to the lives of those affected and the greater its impact on that person or those persons, the more stringent the procedural protections that will be mandated. [41]   The Respondent says the Report and the Applicant’s response to the Report were provided to, and considered by, the Commission. ... Faulting the Commission in this respect is not asking for perfection; rather it asks to let the Applicant know and comment on relevant material on which a decision might be based. [45]   To this point, I have considered the matter on the basis of procedural fairness. ...

She says her income was actually lower because the Italian funds are not a pension but rather foreign social assistance payments and should not be considered income. ... The TCC specifically considered the Claimant’s income from her Italian social assistance payments. ... Fu continues to argue that the Italian funds should not considered income. ...

Noting that a payroll account is regulated under the ITA, the CRA Appeals Team Leader confirmed that the CRA properly interpreted the payroll deduction legislation, emphasizing: Amounts remitted to your payroll deduction account are considered to be funds held by the employer for the employees in trust for the Receiver General. ... The Respondent asserts that the Officer thoroughly considered the Applicant’s submissions and reviewed its supporting documentation for all relevant factors prior to upholding the Second Relief Request decision.   ... Discussion [45]   The decision at issue in this application for judicial review is the CRA Appeals Team Leader’s, who on behalf of the Minister, independently considered the Applicant’s request for reconsideration of the Second Relief Request (which pertained to the June 13, 2017 request for relief from payments, interest, and penalties associated with its two notices of assessment dated April 5, 2017).   ...

However, because this issue was not addressed in depth by counsel, I do not propose to decide the case on this issue and my comments should be considered as obiter only. ... Consequently, as a general rule, a dividend payment cannot reasonably be considered a benefit diverted from a taxpayer to a third party within the contemplation of subsection 56(2). ... That cannot legitimately be considered as within the parameters of the legislative intent of subsection 56(2). ...

The definition of vehicle in the context of the Excise Tax Act has been considered in Westar Mining, supra. ... The word is commonly understood as something which moves or runs on the land, not something which flies in the air, although etymologically the term might be considered as broad enough to convey a conveyance propelled in the air.” ... A boat or a ship is used to carry or convey persons or objects, therefore it can be considered to be a vehicle for purposes of this section of the Act. ...

If the tax is likely to be recouped only because, like other expenses, it is a cost of doing business, then it is not considered to be indirect for constitutional purposes (see Hogg, Constitutional Law of Canada, 2nd ed. 1985, pages 604-9). Counsel for the plaintiff argues that, similarly, indirect taxes which cling to a commodity should be considered as falling within section 87 while those which are recouped only as a general cost of doing business should not. ... The argument that Parliament considered it unnecessary to expressly provide for a conditional exemption in the Excise Tax Act because it considered that such exemption already existed by virtue of the operation of section 87 of the Indian Act is a difficult one to accept. ...

The determination of whether the plaintiff had such a right must be considered in reference to paragraph 43(c) of the Interpretation Act, R.S.C. 1985, c. 1-21. ... At the time of the repeal, all the procedure under s. 3A and s. 3B had been followed, and it can properly be said that the stage had been reached when the lessee could expect and was entitled to have the petitions and cross-petition considered in due course by the Governor in Council and to have a decision reached. ... In their Lordships' view, the entitlement of the lessee in the period prior to Apr. 9 to have the petitions and cross-petition considered was not such a "right". ...

Anything with a particular size smaller than /4 inch is considered as sand and the larger particles constitute stone. ... In W S Hatch Co v Public Service Commission of Utah (1954), 277 P 2d 809, Crockett, J said at page 513: It is suggested that due to the use to which this acid is put it should be considered as a “facility” for the... development and production of minerals. ... Addy, J, of the Federal Court of Canada, at page 38 [6034] referred to these two cases and said: It has been settled that the words “produced” and “manufactured” are not words of any precise meaning and that an article may be considered as having been produced without having been manufactured. ...

It was considered that the only safe investments were real estate and gold. ... Evidence to be considered in deciding as to the purchaser’s intention is what he himself says it was. However, the purchaser’s declaration of intention is only one of the factors to be considered. ...