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That Decision considered the record before the RPD as well as the supplementary arguments and documents on appeal. ... From reading the reasons issued by the RAD, it is clear that the RAD considered the factors referred to by the RPD, namely, the applicant’s level of education, his diverse work experience and his resourcefulness. ... On the other hand, I note that the RAD had also considered other factors and evidence in its IFA analysis. ...

  [41]            The Applicant submitted that the Review Tribunal should also have considered subsection 21(4), according to which short absences (less than a year) should be deemed not to interrupt a person’s residency.  ... In making a determination of residence status, all of the relevant facts in each case must be considered, including residential ties with Canada and length of time, object, intention and continuity with respect to stays in Canada and abroad ... While this was considered a reviewable error in Ding, the Review Tribunal properly cites and states that it is aware of the test to be applied. ...

If a VDP application is accepted as having met the conditions set out in paragraph 28, it will be considered a valid disclosure. ... In that sense, the Court held that the two different periods ought to be considered separate. ... Finally, the exchange of documents and information between a taxpayer and the CRA cannot be considered to be a valid contract. ...

Black and Decker Manufacturing Company, Limited, [1975] 1 S.C.R. 411; 43 D.L.R. (3d) 393 in which a similar provision was considered by the Court and it held at 417 and 420 (D.L.R. 397 and 399): [...] ... In the alternative he argues that because of these subsections the conclusion does not follow that without them the predecessor corporations would be considered to cease to exist upon amalgamation. In fact, because of these provisions, Parliament is attempting to achieve a specific purpose, i.e. the amalgamated corporation must be considered the same corporation as each predecessor corporation. ...

The plaintiff, however, still a director of HDL, says he considered himself in an embarrassing position. ... Thompson considered that, since HPL was still in its formative stages on Valuation Day, had experienced a limited period of operation under its lease and the nonarm’s length relationship with its landlord, the logical method of valuation was one based on return on investment. ... There is no explanation as to why the 20% closed-end investment trust analogy was not considered appropriate to HPL when the shares were being valued on this basis as it was when the discounted cash flow method was employed. ...

To extend the statutory deduction in the converse case would add to the anomaly and open the way for borrowed capital to become Involved in a complication of remote effects that cannot be considered as having been contemplated by Parliament. ... While I do not accept appellant’s contention that since it had sufficient cash flow to make the payment without using any borrowed funds the purchase should be considered as having been entirely made without any use of its previous borrowing, I do consider that it is reasonable that it should be considered as having been made at least in part out of the company’s surplus available at the time of the purchase. Without impairing its capital and using any part of the $10,000 invested in capital stock, appellant had $49,179.60 available out of surplus and I believe that this should be deducted from the $124,000 in round figures paid for the shares with only the balance of $74,820 in round figures being considered as having been paid out of borrowed funds. ...

In that context, having considered all the circumstances surrounding your grievance regarding the bilingualism bonus, and existing Service policy, I must dismiss your grievance ... The parties appear to agree that this bonus is only considered to be salary or wages for the purposes of certain specific acts, such as the Pensions Act, R.S.C. 1985, c.  ... Gingras) from asking for those commitments to be respected, since that argument was clearly not considered by the Court of Appeal. ...

This made him ineligible to be considered. As this person therefore obtained his pardon under false pretenses, the Board proposes to revoke it. ... Bank of Montreal, [2001] 2 F.C. 288, the Federal Court of Appeal decided that the standard of review in judicial review cases should always be considered before the Court embarks on an examination of the decision of an administrative tribunal. [26]            The respondent submits that the applicable standard of review of the decision of the National Parole Board is that of patent unreasonableness.    ... I have looked at the list, the space provided on the application form and I have considered that the form states "Attach list if necessary". ...

Since the applicant had entered into an agreement with CRA whereby he remitted $1,000.00 per month that was applied to the balance owed by the applicant for his other businesses, financial hardship was not considered.  ... It was further mentioned in the letter that the decision should in no way be considered as a precedent and that under normal circumstances, any penalty and/or interest that is assessed under the provisions of the Act is due and payable in full.  ...   [30]            Although not determinative considered separately, those missing factors were most clearly relevant in assessing the applicant’s relief request.   ...

  [14]            On November 25, 2010, the Applicant was advised that she did not meet the experience prerequisites and that her application would not be considered further ...   [19]            In an e-mail dated December 22, 2010, the Applicant was advised that she did not meet the experience prerequisites and that her application would not be considered further ... Accommodation of needs   (2) For any practice mentioned in paragraph (1)(a) to be considered to be based on a bona fide occupational requirement and for any practice mentioned in paragraph (1)(g) to be considered to have a bona fide justification, it must be established that accommodation of the needs of an individual or a class of individuals affected would impose undue hardship on the person who would have to accommodate those needs, considering health, safety and cost.  ...   ...