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At-a meeting of the Executive Committee on November 19, 1963, two building plans, described as A and B, were considered. ... In July the proposal for building alongside was still the one being considered, since on July 3 Mr Cousineau, director of the Bank and vice-president of René P Leclerc, whose offices were in the Transportation Building, had extensive repairs made to the latter amounting to $50,000, and as Mr Hébert pointed out, he certainly would not have made these costly repairs if the building was going to be razed. ... I must conclude, therefore, that the Bank had decided, in November 1963, to go ahead with an adjacent construction, and though several other proposals involving use of the entire block were subsequently discussed, and some of the Bank’s officers wanted a prestige building, between November 1963 and September 25, 1964 the Bank only considered, and could only consider, an adjacent construction. ...

Thus, in my view, the Review Panel’s remarks do not give rise to a reasonable apprehension of bias when considered in their context and not in an isolated fashion. ... They were only a starting point and were not considered res judicata. ... This piecemeal explanation is therefore far from satisfactory within the overall context of everything the video shows and of the testimony given, when considered as a whole. ...

Pursuant to subsection 231.6(2) of the ITA, the Director lays out 74 questions to which the Applicant’s previously provided responses from the audit queries were considered incomplete or lacking in detail. [12]            The questions in the Requirement ask for a variety of detailed information about the four Bahamian companies. ... The CRA’s attempt to value these services should not destroy their value in the process. [41]            The Applicant acknowledges that subsection 231.6(6) of the ITA says that a requirement shall not be considered unreasonable because the information requested is under the control of a non-resident person and the Applicant is related to that person. ... The Guidelines explain the wide variety of documentation that ought to be considered in determining a transfer pricing methodology (page 44 of the Respondent’s Record). [56]            Mr. ...

In that Mattabi is considered one of Noranda's group of companies, Noranda, (Penna) administers Mattabi's tax responsibilities. ... When the Minister made his assumption, the copper sulphate was not considered as a reagent but as a product manufactured by Mattabi to be sold. ... The reagents never become part of the economic mineral particles and cannot be considered one “united body" of concentrate. ...

Some courts have taken the view that once a taxpayer is suspected of tax evasion offences, CCRA is considered to have begun a criminal investigation and can no longer use s. 231.1 to examine books and records, order document production under s. 231.2, or hold an inquiry pursuant to s. 231.4. ... The respondent goes on to note the factors that should be considered in the case at bar. [46]            The first of these factors is the nature and purpose of the Act. ... The respondent points to body searches and inspections of premises as examples of procedures that are more intrusive and require greater scrutiny in light of the provisions of s. 8. [49]            The lack of intrusiveness must be considered in a s. 8 analysis in order for the analysis to be considered a proper one. ...

Information Circulars IC 92‑1, IC 92‑2 and IC 92‑3, all of which are dated March 18, 1992, were considered by Mr.  ... Watson of the TCC, who considered the appeal valid. It appears that the TCC’s lack of jurisdiction to review a negative decision by the Minister concerning the cancellation of interest was not raised or discussed at that time. ... Lepage stated that she had considered the fairness request based on the criteria set out in Circulars 92‑1, 92‑2 and 92‑3. ...

Specifically, the issue for the parties was whether the complaint may be considered as vexatious because this Court and the Federal Court of Appeal had already dealt with the human rights issue. [14]            On November 9, 2015, the Applicant submitted a letter to the Commission in response to the 40/41 Report [Response Letter]. ... It also considered whether the Minister’s decision under section 63 of the Income Tax Act was reasonable. ... That finding is supported by the record; the Applicant’s claim had already been considered both by this Court and by the Federal Court of Appeal. ...

Consequently, the Minister’s Delegate’s analysis with respect to the alleged CRA error was reasonable. (3)                Delay on the part of the CRA [35]            The respondent submits that the Minister’s Delegate considered Mr. ... The respondent contends that this analysis was reasonable as the Minister’s Delegate considered the timelines between the audit and objection stages, and found they were within the three-year period provided for by the Act. ... Easton’s contention that the Minister’s Delegate should have or could have accessed his entire file, the evidence he submitted that was not before the Minister’s Delegate will not be considered. ...

Conversely, the Examiner submitted the Final Action concerning the 996 Application after amendments to subsection 30(6) of the Act; as such, Corning’s amendments in the response, notably adding claims 20-22, are not considered to have been made, and are “proposed claims,” to be considered if claims 1 through 19 are found to be defective. [22]   In May and June 2015, the Examiner respectively forwarded the patent applications to the Board, under paragraph 30(6)(c) of the Rules, as it found that they were non-compliant. ... In other words, the reduced dimensions of components integrating bend performance fibers had been contemplated before the claim date – though not as something particularly difficult to obtain. [100]   This Court has considered answers to Beloit ’s “why didn’t you?” ... However, this Court has also considered possible answers to this question. ...

They raise issues of fairness to be considered on a correctness standard. ... This is in contradistinction to a situation where the trier of fact has considered all the evidence that the law requires and still comes to the wrong conclusion. ... “on evidence adduced in the proceedings and considered credible and trustworthy in the circumstances”, paragraph 170(h) of the IRPA. ...