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On this basis, the Minister’s delegate concluded that the section 44(1) report was well-founded. [12]   The Minister’s delegate then considered whether an exclusion order should be issued.   ... He also provides a detailed account of his personal circumstances, including circumstances which he submits should have been considered by the Minister’s delegate in deciding whether or not to issue an exclusion order.   ... On the other hand, none of that new information may be considered when assessing the reasonableness of the Minister’s delegate’s decision since that would be tantamount to substituting my decision on the merits for his. ...

This Motion was considered at the hearing of the judicial review application.   ... However, she does not discuss hearsay and does not state that untested hearsay may be used to prove conduct occurred. [27]   The general rule is that hearsay evidence should not be considered. ... Letendre gas can only be considered “vote buying” if it was done on the condition that she vote for the Chief in the upcoming election. ...

Idrizi was therefore not considered a spouse under section 4(1) of the IRPR, he was excluded from the spouse or common law partner in Canada class as defined by paragraph 124(a) of the IRPR.   ... Thus, despite the fact that the amended provision separates the primary purpose and genuineness tests and treats each as sufficient in and of itself to warrant a finding that a person is not considered a spouse, there can still be a close connection between the two in a given case.   ... The failure to consider such evidence can be a reviewable error. [31]   In the present case, the officer wrote that “Regulation 4 states that a foreign national shall not be considered a spouse of a person if the marriage is not genuine and was entered into primarily for the purpose of acquiring any status or privilege under the Act.”   ...

The IAD considered the evidence and made a determination that falls within the range of reasonable outcomes. It correctly noted the factors to be considered, including whether the applicant has demonstrated remorse for the misrepresentation. ... This principle must be considered in assessing the evidence of this case, and it informs the approach taken by the IAD to the degree of responsibility of the Principal Applicant. ...

While the best interests of the children is an important and positive factor in this appeal, it is one factor to be considered and does not override other factors. ... It also failed to identify, define, or truly examine the BIOC. [18]   Second, the IAD relied on rationale and conclusions this Court has previously considered to be unreasonable concerning the future ability for the children to communicate with Mr. ... However, Lewis considered the refusal of a deferral of deportation by a CBSA enforcement officer, and thus arose in an entirely different context. ...

The Appeal Division observed that, although the General Division had considered Ms. ... The Appeal Division cannot reweigh the evidence the General Division considered about Ms. ... With respect to the failed work attempts, the General Division appropriately considered Ms. ...

This obligation is satisfied when the decision-maker considered the submissions that the [taxpayer] presented. In this regard, “a decision maker is assumed to have weighed and considered all the evidence presented to it unless the contrary is shown” (Boulos v. ... Nevertheless, as the Federal Court of Appeal noted in Ark Angel, a decision maker is presumed to have weighed and considered all of the evidence presented. ...

The parties agree this is the operative document. [10] The Information Circular includes the following discussion of when a VDP application will be considered voluntary: Conditions of a Valid Disclosure 31. ... It would be incongruous for a disclosure to be considered voluntary simply because a related taxpayer did not file the returns that would reveal the same information until after filing a VDP application. ... Harris would not disclose any information regarding 405 Canada, it argues the disclosure should not be considered involuntary. ...

During that period, USCO was considered a subsidiary of ERL. The plaintiff testified that it was his intention to operate USCO in a manner similar to the Canadian companies, namely, receiving dividends from BISL and BISL charging USCO a management fee. ... For the purposes of paragraph 20(1)(c), the Court, in Bronfman, determined that not only did the use to which borrowed money was put have to be considered, as between eligible and ineligible uses, the purpose of using the borrowed money also had to be considered, since the deduction is contingent on the use for a particular income-earning purpose. ... Recently, the interpretation of taxing statutes was considered by the Supreme Court of Canada in Canada v. ...

By reassessment, notice of which was posted on the 13th day of July, 1978, the Minister of National Revenue determined, inter alia, that the said amount of interest of $2,323,140 (Canadian) was not properly includable in computing the foreign investment income of the plaintiff for its 1976 taxation year on the basis that “interest earned on term bank deposits in Philippine banks totalling $2,323,140 is considered income from property used or held by the corporation in the year in the course of carrying on a business and therefore, not investment income eligible for a refund of Part I tax”. ... The Board made the following findings: that these were fundamentally investment transactions; that since the taxpayer was not in the investment business, these transactions could only be considered “integral” if the specific function under review formed a necessary part of the whole operation, ie, that it provided a significant impact on the total revenue produced, which it did not; that these investments were subsidiary or ancillary to the taxpayer’s main business and the return was therefore Canadian investment income as defined by subsection 129(4). ... As loans it seems to me that they must prima facie be loans on capital not revenue account; which perhaps is only another way of saying that they must prima facie be considered as part of the Company’s fixed and not its circulating capital. ...