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In Cardona at para 33,   I too found that the mother’s mental health deteriorate upon a return to Columbia how a young daughter in that case would be affected. [30]   In the present case, the Officer had not considered Ms. Saidoun’s mental health deteriorating as a result of removal, and thus had not considered such effect on the children either. [31]   The Officer simply stated that the children would have the support of their family, and had not concretely considered their best interest in light of their mother’s mental health issues. ... For these reasons I will grant the application and send it back to be re considered by a different officer.. [35]   No certified questions were presented and none arose. ...

The Officer considered the Applicant’s contention that he will be denied methadone treatment in India as a result of stigma towards drug users. ... The article goes on to indicate that “methadone will be proposed to be considered an essential drug in the upcoming review of the narcotic Drugs and Psychotropic Substance Act. ... Instead, the Applicant asks this Court to simply re-weigh the evidence already considered by the Officer. ...

It also found the discrimination they faced does not rise to the level of persecution. [9]   Finally, the RPD considered whether the Applicants have a viable IFA in Zagreb. ... In considering whether circumstances in Croatia have improved since 2011/2012, the RPD considered the CCD but made no reference to the Applicants’ evidence of this current first-hand experience. [19]   There is a rebuttable presumption that the RPD has considered all the evidence before it, including evidence that is not expressly referenced in the Decision. ... Notwithstanding the RPD’s finding on the objective basis for the claim, it is not possible to assess whether the RPD’s overall determination may have been different if it had considered the evidence of the recent experience of the Applicants’ family. ...

She also says that the Officer considered the relevant factors in isolation, rather than collectively (citing Kanthasamy at para 28). [23]   The Officer’s decision states: “I have considered all information and evidence regarding this application in its entirety”. ... There is nothing in the Officer’s decision to suggest the factors were improperly considered in isolation. ... However, the Officer considered the son’s circumstances and noted that Ms. ...

Jacobus extracted part of the Gender Guidelines and stated that, given her gender, the RPD should have considered her ability to travel safely to the IFA. ... The RPD reasonably considered and then applied the Gender Guidelines to the evidence provided by Ms.  ... In looking at the demographics of Bali, the RPD considered that the population in Bali was 84% Hindu, 13% Muslim and 3% Christian. ...

Liu had a genuine belief in Christianity, the RAD then considered the risk he might face should he return to China, an analysis the RPD had not undertaken due to its conclusion that he was not credible. ... Liu are not at risk of persecution simply for belonging to an unregistered church. [22]   The Respondent notes that the RAD is presumed to have considered all relevant materials, and that Mr. ... Liu’s fear of persecution as a Protestant in China. [33]   The RAD considered up-to-date country conditions reports from independent and credible sources, as well as recent reports dating from 2017. ...

Such an obligation cannot, in my view, be considered as anything else but the ordinary performance of the obligations of a construction company and the fulfilment of what a construction company normally does in the execution of its business operations. ... It might still, however, be considered as the carrying on of a business within subsection 2(2) of the Income Tax Act if this appears to be on the facts what the appellant actually was doing as part of the business it was set up to carry on and this, in my view, is what it was doing in participating as it did in the joint venture agreement and the construction of the Belgian pavilion. Counsel for the appellant relies on Tara Exploration and Development Company Limited v MNR, [1970] CTC 557; 70 DTC 6370, a decision of the President of the Exchequer Court, as he then was, confirmed by the Supreme Court of Canada ([1972] CTC 328; 72 DTC 6288), where, assuming that the taxpayer had engaged in an adventure in the nature of trade, he reached the conclusion (at p 564 [6374]) that the appellant, a non-resident corporation could not be considered as thereby “carrying on business in Canada” within the ordinary meaning of the words “carrying on business” and was not a part of a larger activity that falls within those words. ...

In the Decision, the CRA refused to reassess Sherbrooke for the 2016 tax year following the issuance of an arbitrary assessment in 2018, because the legal deadline for filing its tax return had expired. [2] The respondent, His Majesty the King, represented by the Attorney General of Canada [AGC], opposes Sherbrooke’s motion for an extension. [3] For the reasons that follow, and having considered Sherbrooke’s motion record and the AGC’s response record, Sherbrooke’s motion is denied. ... The reviewing court must however, refrain from “reweighing and reassessing the evidence considered” by the decision maker (Vavilov at para 125). ... There is absolutely no explanation, no matter which segment of the nearly 21-month period is being considered. ...

The Officer made a comprehensive list of the materials considered as part of the review, which included misdirected materials that the Officer tracked down. ... The Officer’s second review report shows that the Officer considered all of the information in Mr. ... The Officer considered the information in the record in making these findings and I am not persuaded that the findings were unreasonable. [24] The availability of Mr. ...

The dissent cautioned that in a multicultural society, differing attitudes ought to be considered when addressing “moral problems ... In conducting its review, the board considered the scope of the word danger in section 333 of CEPA.  ... The onus was on Syncrude to raise new issues that had never before been considered.  ...