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According to Côté, Y, an interpretation can be considered absurd if it leads to ridiculous or frivolous consequences, if it is extremely unreasonable or inequitable, if it is illogical or incoherent, or if it is incompatible with other provisions or with the object of the legislative enactment (at pp. 378-80). ... As these goods were used for the purpose intended, which was the production of dresses, they are considered as used in Canada and do not qualify under the program. ...

All things considered, and applying the pragmatic and functional method of analysis, the standard of review applicable to such a decision is that of the patently unreasonable nature of the decision. ... Even accepting here that the irregularity resulting from the absence of a separate notice of application consistent with Rule 301 might eventually be corrected by the plaintiff, there is nothing to indicate that the relevant evidence of the material considered by the Commission and the circumstances surrounding the setting of the disputed premium rates could not be presented in the usual way, that is by the filing of affidavits. ...

She considered the information that was available to the Refugee Protection Division when it rejected the applicants' refugee claims. ... It was the cumulative effect of these factors that was not considered by the immigration officer in the context of undue and undeserved or disproportionate hardship. [46]       Accordingly, the application for judicial review of the PRRA decision will be dismissed. ...

The Queen [1983] 1 S.C.R. 29, the Supreme Court of Canada considered the question of whether employment income is personal property. ... Discussion and Conclusions [20]            In my view, when considered from the perspective of the Relevant Period, the Agreement represented a bona fide and sensible method of dealing with the fact that, in 1976, the appropriateness of the tax treatment of the income earned by the Indian employees at the School had been called into question in the N.I.B. ...

It is a finding that must be carefully considered since it calls into question an element of judicial integrity. ... Having considered the facts presented and the law to which I have referred including those circumstances as disclosed by the decided cases in which a real likelihood of bias has been found, I have reached the conclusion that a real likelihood of bias does not exist in the circumstances of this case. [38]       In the case at bar, the objector's motion record does not explain its apprehension of bias in any way. ...

The letters' last paragraph notified the applicants that they could seek administrative review of the denial by putting their "concerns in writing to the Director of the Newfoundland and Labrador Tax Services Office". [12]            On March 10, 2000, by letter from their accountants, the applicants requested a review of the March 1, 2000 decisions. [13]            On April 19, 2000, documents were prepared, submitted and considered by a "Review Committee" comprised of five Assistant Directors of the Newfoundland and Labrador Tax Services Office, including the aforementioned Alan Ross who made the March 1, 2000 decisions. [14]            The April 19, 2000 documents were authored by the same Ms. ... In the case at bar, the applicants did have a legitimate expectation that the second review would be impartial and independent of the first review. [31]            The doctrine of legitimate expectation can create procedural rights which are governed by the standard of procedural fairness. [32]            In the case at bar, the applicants argue that the review process can be considered to give rise to a reasonable apprehension of bias because, Alan Ross, who was the original decision-maker, was prominently involved in the second level decision of the Acting Director. ...

The issue of the common law case by case privilege was considered in detail by the Supreme Court of Canada in M. ... Ryan, [1997] 1 S.C.R. 157. [40]      In Ryan, supra, the Supreme Court of Canada considered the common law principles underlying the recognition of privilege from disclosure of confidential information and the application of the Canadian Charter of Rights and Freedoms to those principles. [41]      The Supreme Court of Canada acknowledged that the class of information which can be subject to a claim of privilege is not closed and claims of privilege are to be assessed in relation to the circumstances giving rise to the claim, as well as in relation to the established principles governing the exclusion of relevant evidence on the basis of privilege. ...

The department took the position that in order to be considered to be a "Canadian manufacturer" of bicycles entitled to exemption from excise tax duties, 20% or more of the cost of manufacture of the bicycles (including labour and overhead) would have to be attributed to Canadian content. ... S.A. et al. (1996) 111 F.T.R. 189 (F.C.T.D.) has summarized the general principles that apply in applications for summary judgment as follows: I have considered all of the case law pertaining to summary judgment and I summarize the general principles accordingly: 1.      ...

The judge considered the similarities and differences of liens and pledges and, at page 74, noted that it is clear that both require continuous possession for maintenance. ... Canada Revenue always considered him to be the person otherwise entitled to possession and to redeem it from forfeit. ...

Some criteria that are considered when examining the concept of "reasonable expectation of profit" are the following:-              significance and growth of revenue-              the amount of capital invested in the operation-              an analysis of the reasons for incurring the losses to date and the steps being taken to improve the situation-              planned or intended course of action-              profit and loss experience in past years The circumstances surrounding your operation have been examined and reviewed. ... The Commission considered the applicants' responses in making its decision to dismiss the complaints. ...