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Not only are associate judges well recognized as “real” judges of the Court, but Associate Judge Crinson clearly had jurisdiction pursuant to Rule 385 to issue both the Dismissal Order and the Reconsideration Order. [15] In sum, in dismissing the Applicant’s application for judicial review and refusing to reconsider his order doing so, Associate Judge Crinson considered the relevant facts and applied the correct legal tests. [16] A palpable and overriding error is an error that is both obvious and apparent (Madison Pacific Properties Inc v Canada, 2019 FCA 19 at para 26). ...

It appears that, prior to 2014, the City and the OPMC applied the agreement that had been reached by the parties as to which areas should or should not be considered “urban park” not subject to PILTs. ... The City does, however, submit that the Bonsecours Basin Pavilion, including buildings 4 (the Terrasse Bonsecours) and 5 (the Chalet Bonsecours), must be considered federal property in light of its commercial and independent function as a restaurant. ... Fruits and other products of the soil may be considered to be movables, however, when they are the object of an act of disposition.   900. ...

In the present case, the parties have agreed that the draft requirement contains twenty-one separate items, each of which must be duly considered in the Court’s ultimate determination. ... PayPal, Bambora, Helcim). b) The Feasibility and Proportionality of the Proposed UPR [262] In Rona FC, PayPal, and Bambora, this Court considered the feasibility of a UPR request within the exercise of its discretion. ... In a fact-driven, evidence-based process, the parties in this case have presented relevant evidence and arguments on the broad proportionality of the Proposed UPR, and the Court has accordingly considered it. ...

A number of cases were cited by counsel for both parties in which the words “security” or “securities” have been considered. ... In my view, promissory notes are popularly considered to be, in the business sense, a form of investment. ... For the reasons I have previously mentioned, I do not think that alternative plans were conceived and considered as such at the two meetings of the three brothers and their advisers. ...

The second aspect of the carrying charges to be considered is the application of paragraph 18(3)(c) [sic]. ... No argument was made to me that all of the golf course property might have been considered as immediately contiguous to and necessary for the use of, for example, the club house or pro shop. ... Therefore, the property cannot be considered to be inventory in the hands of the doctors and the loss which occurred to them can be no greater than their out of pocket expenses minus revenue received. ...

  [45]            Although the Court has carefully considered each and every one of the arguments and the case law put forward by the applicants, it will not be necessary to comment on them all in detail ... No. 197 (CA) (QL), the Federal Court of Appeal stated that such a breach should be considered by the Minister if a request was made to waive interest and penalties under subsection 220(3.) of the Act (see also Cole v. ...   [60]            Therefore, this premise will be considered first. In this regard, the applicants submit that the prothonotary erred by ignoring that that the allegations had been proven contained in paragraphs 47 and 48 of Mr. ...

In the decision under appeal, however, even though gravel is a non-mineral resource, the Minister found that the restoration of land strip-mined for gravel is considered "mining" for the purposes of the fuel tax rebate. ... Accordingly, the Minister proceeded on the basis that distinct break points can be identified between development, processing, and restoration activities. [23]      Within this approach, Double N"s activities were considered to consist of three distinct steps as follows:              a.      ... When the provisions of s.69 are considered in detail, I have no doubt about the truth of this argument. ...

" (That was once considered to be one of the purposes of discovery, itself.) ... The circumstances here ought to be considered with care. [24]       The actual testimony offered by Mr. ... Appendix B. [32]       Several other recent cases further illustrate the criteria to be considered. ...

Issues [10]   Having considered the parties’ written and oral arguments, I would characterize the issues to be decided by the Court as follows: Should the Court review a copy of the Report? ... In R v McKinlay Transport Ltd., [1990] 1 S.C.R. 627 [McKinlay], the Supreme Court of Canada considered whether s 231(3) of the Income Tax Act, RSC 1952, c 148 violated the prohibition against unreasonable search and seizure in s 8 of the Canadian Charter of Rights and Freedoms. ... The Court considered jurisprudence, including McKinlay, and held as follows at paragraph 20: [20]   As the Minister had been conducting an extensive audit of AGT, this is the case of a genuine inquiry into the income tax liability of AGT. ...

The CFIA initially concluded that the “Product of Israel” label “would not be acceptable and would be considered misleading as per subsection 5(1) of the Food and Drugs Act ”. ... It further advised the LCBO that its initial decision had not fully considered the implications of CIFTA, and posted a statement to this effect on its website. ... While I have carefully considered this evidence and these arguments, I have determined that it is not necessary to decide this issue. ...