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The plaintiff had argued the administrative review scheme did not apply to his situation where a person was attacking the seizure itself was unlawful because it was time barred, and the question of the mosaics" origin insulated by sections 57 to 61 of the Customs Act. [9]      Prothonotary Morneau concluded that it was clear and evident to him that the Customs Act envisaged only one way of challenging a seizure as forfeit and that was by notice to the Minister within 30 days regardless of whether that person was seeking a ruling of non contravention of the Customs Act or claiming the seizure"s illegality. [10]      Prothonotary Morneau relied upon the privative clause in section 123 of the Act and considered the jurisprudence. ...

The Minister is not required to list every reason for exercising his discretion as long as all of the submissions of the applicant are considered. [9]      The Minister suggested various recourses to the applicant. ...

Justice Linden stresses that in applying the objective test, all of the circumstances must be considered.  ...

The Court was advised that counsel for the Crown, other than counsel in attendance on June 16 and July 31, declined to provide any "will-say statements" of evidence anticipated from Crown witnesses at trial, or to provide any letter indicating the Crown's only intent was to collect duties considered to be due under the Customs Act and not to cast adverse aspersions in regard to Mr. ...

  [20]            Finally, the reasonableness of the Minister’s decision must also be considered as a whole. ...

  [13] The disbursements claimed in the bill of costs are not disputed and are considered necessary charges to the conduct of this matter. ...

CANADA REVENUE AGENCY     MATTER CONSIDERED AT:         Vancouver, British Columbia     REASONS FOR ORDER AND ORDER:                                    LAFRENIÈRE P.   ...

  [9]                As of this date, the Taxpayer’s Objections are being considered by the Appeals Branch of the Canada Revenue Agency [CRA] and the Refund has been applied to reduce the amount found owing under the Reassessments ...

Consequently, the units claimed for the affidavits of Mr Paquin, Mr Branchaud and Ms Martel in support of motions for summary judgment are considered documents in support of motions, which are already allowed under item 4 of Tariff B, and will be disallowed under item 7 ...

  [7]                The decision under appeal cannot be considered vital to the final issues in this matter as it does not in any way determine or prejudice the determination of whether the letters of requirement for information (RFIs) are being utilized to advance an investigation of the Appellants (Applicants) where the predominant purpose is not related to the administration and enforcement of the Income Tax Act ...