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She asked to have her situation considered by an Independent Third Party Reviewer (ITPR). ... Three Directors General considered Ms. Flinn's circumstances and decided not to appoint her to a permanent position. ... Flinn's qualifications and circumstances and considered whether to appoint her to a permanent position. ...

The relevant provision is ss. 18(2) of the Income Tax Act:          LIMITATION RE CERTAIN INTEREST AND PROPERTY TAXES IN LAND                        (2) notwithstanding paragraph 20(1)(c), in computing the taxpayer's income for a taxation year from a business or property, no deduction shall be made in respect of any amount paid or payable by the taxpayer in the year after 1971, as on account or in lieu of payment of, or in satisfaction of,                        (a) interest on borrowed money used to acquire land, or on an amount payable by him for land, or                        (b) property taxes (not including income or profits taxes or taxes computed by reference to the transfer of property) paid or payable by him in respect of land to a province or a Canadian municipality,                   if, having regard to all the circumstances, including the cost to the taxpayer of the land in relation to his gross revenue, if any, therefrom for that or any previous year, the land cannot reasonably be considered to have been, in that year,                        (c) used in, or held in the course of, a business carried on in the year by the taxpayer, or                        (d) [Repealed.]                        ... I do not believe that farming operations can be considered as having started at the time the idea or the intention of farming was conceived, not at any stage prior to the actual operations of the farm.          ... Nor could they be considered to be in the rental of land business. Considering the cost of the land and buildings of $130,000 and the gross revenue therefrom of $2,500 per year before other expenses, it is obvious the rental of the land and buildings was not a business. ...

(hereinafter Afrocean), regarding this incident involving the “Zodio.” [4]                As agreed between the parties, they brought their dispute before the Chambre arbitrale maritime de Paris (hereinafter the Chambre), which, by an award dated May 23, 2006, (hereinafter the Award), made what now must be considered a final decision or award condemning in its formal judgment, by the voices of these adjudicators, Vilhena to repay a total sum to Afrocean that the latter assessed on the date of the motion of USD$579,308.16. [5]                This amount, along with the Afrocean’s status of claimant, is not disputed by Vilhena. ... ZODIO, personally or against the ship in rem, that has been quantified and which has been adjudged due and owing on a final basis by way of a non‑appealable court judgment or arbitration award, the finality and non‑appealability of which shall be certified in a letter addressed to the Federal Court of Canada by the Claimant’s solicitor […]”. [7]                The focus of Vilhena’s argument in its reply record, however, is found at paragraphs 26 and 27 of its written submissions, where it states the following: When determining the amount awarded to Afrocean by virtue of the Award for the purposes of determining Afrocean’s Entitlement under the LOU, the Award as a whole must be considered.  ... However, and in contrast with the clear language that the Chambre uses in its Award condemning Vilhena in its formal judgment to pay certain amounts, when it comes time to address Afrocean’s involvement with respect to the general average situation, the wording becomes much less prescriptive. [12]            Specifically, although at page 19 of the Award the Chambre states following with respect to Afrocean and the general average that was stated, namely that [translation] “since AFROCEAN did not, in the opinion of the adjudicators, provide proof of the unseaworthiness of the vessel, it will have to bear the consequences of the statement of general average,” the fact remains that having reached what must be considered conclusive findings, i.e. its final judgment, the Chambre in its Award is limited to approving a statement of general average and a related settlement that occurred elsewhere than before the Chambre. [13]            This statement of general average referred to by the Chambre clearly makes reference to the amount relating to the entire general average and not the portion of the general average attributable to Afrocean. ...

The letter also stated that the aspect of the request relating to financial hardship could not be considered due to CRA’s policy, in effect since January 1, 2005, that debts over 10 years of age from the date of submission were excluded from consideration ...   [5]                This recommendation and the remainder of the Applicant’s file was then considered by a Team Leader of the Appeals Division (the Team Leader) charged with determining the matter. She found that the Fairness Request for the 1989 and 1990 taxation years was beyond the ten year time limitation, and concluded that they would have needed to be submitted by December 31, 1999 and December 31, 2000 respectively to be considered. ...

It considered that the applicant did not fully understand the questions the RPD was asking and that his explanation as to why he did not file a refugee claim in the United States was reasonable. ... Lastly, it considered that the applicant did not present any evidence that he was still a person of interest for his alleged persecutor five years after the events. [6]   The applicant alleges that the burden imposed by the RAD was too great, requiring proof his persecutor is not dead today. ... On the contrary, the decision must be considered as a whole, in its entirety and in the context of the record (Communications, Energy and Paperworkers Union of Canada, Local 30 v Irving Pulp & Paper, Ltd, 2013 SCC 34 at para 54; Construction Labour Relations v Driver Iron Inc., 2012 SCC 65 at para 3; Newfoundland and Labrador Nurses’ Union v Newfoundland and Labrador (Treasury Board), 2011 SCC 62 at para 14). [10]   After reviewing the record, the Court cannot support the applicant’s arguments. [11]   First, the RAD did not require the applicant to produce evidence that his persecutor is not dead today. ...

The issues For the plaintiff it is urged, first, that the income in question may be considered FAPI in light of its source and the manner in which it was earned even if other income of B.V., from other sources, is considered to be derived from an active business. ... Ensite LtdV, [17] sets a test, not here met by B.V., for establishing whether the income in question can be considered derived from an active business. ... Otherwise all such interest of foreign affiliates would be considered FAPI. ...

The issues [14]      For the plaintiff it is urged, first, that the income in question may be considered FAPI in light of its source and the manner in which it was earned even if other income of B.V., from other sources, is considered to be derived from an active business. ... The Queen 17, sets a test, not here met by B.V., for establishing whether the income in question can be considered derived from an active business. ... Otherwise all such interest of foreign affiliates would be considered FAPI. ...

What is the standard by which the Prothonotary’s decision is to be considered on this appeal?   ... As the majority of this Court held in Norsk, at p. 1155, residual policy considerations fall to be considered here.  ...      [29]            The Prothonotary should have then considered question 2 respecting public policy. ...

I have not considered that information or those exhibits in assessing the merits of this application. ... To determine whether reasonable steps have been taken, the person’s personal circumstances should be considered.   ... To the extent that the Assistant Commissioner’s reasons reveal how he considered this factor, he appears to have dismissed it as irrelevant.   ...

It is unnecessary to deal with this issue in any of the cases here considered. ... McRae cannot be considered a "member of the clergy". In the case of Mr. ... McRae is considered a "regular minister" within the Christian Brethren Assembly and Mr. ...