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I don" [sic] believe that in your Assessment findings that Section K(ii) can be considered as this reflects within the proceeding and certainly with the Affidavit of June 11, 2999 [sic], it clearly reflects my ignorance on the claim for costs and my knowledge that costs had not been applied for. ...          (1) Section 400(3) subsection (a) (1) where there have been 2 different solicitors for the Defendants (Taylor & Shipley) and "0" whether or not Section 225.1 and 225.1(3) of the Income Tax Act must be considered carefully in granting both Assessments and set-off while under Appeal... ... The cases considered above essentially address the sort of judicial authority contemplated by 400(1). ...

[33]            Nevertheless, the Respondent submits that the time requirement in s.10(4)(a) must be considered a "directory", as opposed to mandatory, provision. ... Given the tight deadlines contained in the Act, in particular the requirement that a hearing be conducted and a report be filed within a maximum of 60 days, the delay of two weeks can be considered significant. ... That is, members of the objecting public are right to expect that what they have to say will be seriously considered, and perhaps impede, change, or end the expropriation under way. ...

Although he properly admits that ignorance of the law is no excuse, he asserts that that ignorance should be considered together with the Minister's failure to adequately publicise the law and to make Customs officers readily available, as well as the failure of the security guards to alert him to his obligation, while at the same time informing Customs that he was carrying a large amount of cash. ... Madam Justice Layden-Stevenson made a thorough analysis of the Act, considered its purpose, considered the principles of statutory interpretation and drew appropriate parallels from the source and inspiration of the forfeiture provisions of the Act, which are to be found in the Customs Act. ... The application of the Charter to in rem proceedings was considered by the Supreme Court in Martineau v. ...

  [5] When the Prothonotary considered the motion to strike submitted by Mitsubishi America, the latter had not filed its defence. ... I then considered the test developed in Moran v. Pyle National (Canada) Ltd., supra, for products liability cases as an example of where jurisdiction would be properly assumed. ... ]   [61] Cumming J. is of the opinion that: “The fact that a defendant is not itself present in Ontario is one relevant factor to be considered. ...

These would be polygamous-like relationships and cannot be considered conjugal.     ... It should be kept in mind that these elements may be present in varying degrees and not all are necessary for a relationship to be considered conjugal.       ... The above elements may be present in varying degrees and not all are necessary for a relationship to be considered conjugal. ...

  [41]            The Defendants argue that a charge will be considered as part of a regulatory scheme if it is “necessarily incidental” to such scheme. ... These are concerns that were properly directed to and considered by Parliament. ... Sect. 125 must, therefore, be so considered as to prevent the paramount purpose thus declared from being defeated ...

According to paragraph 33 of the Guidelines, such is a factor which can be considered when arriving at a decision: Factors Used in Arriving at the Decision   33.Where circumstances beyond a taxpayer’s control, actions of the CRA, or inability to pay or financial hardship has prevented the taxpayer from complying with the Act, the following factors will be considered when determining whether or not the CRA will cancel or waive penalties and interest:   (a) whether or not the taxpayer has a history of compliance with tax obligations; (b) whether or not the taxpayer has knowingly allowed a balance to exist on which arrears interest has accrued;   (c) whether or not the taxpayer has exercised a reasonable amount of care and has not been negligent or careless in conducting their affairs under the self-assessment system; and (d) whether or not the taxpayer has acted quickly to remedy any delay or omission.     ... The exceptional circumstances of this file (its size, complexity and ensuing delays) were considered and thoroughly explained in the second level review of the applicants’ request for relief. ... The CRA adequately considered the arguments put forth by the applicants in their requests for relief, and the Court is satisfied that its decision was adequately justified, transparent and intelligible (Dunsmuir, above; Nurses’ Union v Newfoundland and Labrador, 2011 SCC 62, [2011] 3 S.C.R. 708) ...

However, by-laws subsequently approved were admitted into evidence and considered by the Court.  ... In determining whether to undertake judicial review rather than requiring an applicant to proceed through a statutory appeal procedure the Court referenced its prior decision in Harelkin as well as Canada (Auditor General) v Canada (Minister of Energy, Mines & Resources), [1989] 2 S.C.R. 49 and concluded: [37]      On the basis of the above, I conclude that a variety of factors should be considered by courts in determining whether they should enter into judicial review, or alternatively should require an applicant to proceed through a statutory appeal procedure. ... I do not believe that the category of factors should be closed, as it is for courts in particular circumstances to isolate and balance the factors which are relevant. [98]            There, when applying the adequate alternate remedy principle, the Court considered the adequacy of the statutory appeal procedures created by the band and not just the adequacy of the appeal tribunals and concluded that it was open to the motions judge to find that allowing the respondents to circumvent the appeal procedures created by the bands would be detrimental to the overall scheme in light of its policy objectives.  ...

You must understand that your DP4 proposal, even if it is able to receive the necessary environmental and regulatory approvals, could only be considered as subsequent and incremental to the RBT2 Project. [21]   GCT launched its judicial review applications against VFPA on March 28, 2019. ... In examining the following elements of the test, I accept that the Martin rules must be considered and applied with a degree of flexibility in view of the fact that this is a situation involving a non-client, but I find they do apply. (2)   Did Lawson obtain confidential information, and was it in the context of a solicitor-client relationship? ... Remedial action in cases such as this is intended to be curative not punitive. [112]   In that decision, Binnie J. found that the remedy of disqualification should not be automatic: 56   I agree with the courts below that if a remedy short of removing the searching solicitors will cure the problem, it should be considered.   ...

CRA considered Ginette Phisel, Pierre Leduc and Joseph Armanious, of the Montreal Tax Service Office, being the team of auditors leading the audit, to be the subject matter experts. ... The CRA contends the records exempted under this category were generated:   a) during the ongoing audit of the Applicants as employees considered and analyzed the application of different tax provisions under the ITA;   (b) in relation to objections and appeals to the TCC filed by the Applicants regarding reassessments issued following the audits; and, (c) in relation to the OIC’s ongoing investigation of complaints ...   [112]   The Respondent submits that in exercising its discretion to rely on the s. 21 exemption, it considered whether disclosure of information containing advice, recommendations, consultations or deliberations on these matters would compromise its internal decision-making process.   ...