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In Vanguard Coatings, the Federal Court of Appeal considered s. 34 of the Excise Tax Act, which the plaintiff submits is similar in language to s. 28(1)(d). ... This was considered in the later CITT decision of Brigham Pipes v. [1977] 1 S.C.R. 271 "> M.N.R. (1992), CITT No. 83, which relied upon Granger, supra. ... I have considered the principles outlined in Sunbeam, supra, and Granger, supra. ...

Phillips on the many important factors to be considered, he placed extraordinary weight on the comparison of the dollar value of the incomes between Mr. ... This effort at ranking I think is unsupported by Moldowan and Morrissey which suggest that all factors should be considered and weight placed upon them with no predetermination as to which factor should take priority. ... A similar comment can be made about Justice Dubé’s sixth point in that he considered that the time spent during school hours was Mr. ...

Therefore, it was considered appropriate to issue an ascertained forfeiture, as the vehicle is no longer available for seizure.  ... the impact of the delay, considered as encompassing both prejudice in an evidentiary sense and other harms to the lives of real people impacted by the ongoing delay.  ... Thus his Texas residence may be considered temporary and non-domiciliary ...

  [31]            Justice Strayer concluded the Minister’s 2005 decision was based on an indiscriminate policy to refuse all import permit amendment applications considered non-voluntary, in other words, DASed. ... This was essentially a briefing note that reviewed the EICB findings, considered the Minister’s options and recommended refusing the applications. ... In addition, certificates where suppliers stated the information on their exporter’s certification was accurate “to the best of their knowledge” or “to the best of our ability” were considered deficient ...

  [14]            The respondent disagrees and claims that the officer considered all the documentation provided by the applicants and rendered a reasonable decision. ... As noted by the respondent, evidence that was not before the decision maker is not to be considered by the Court in judicial review, except in cases where issues of procedural fairness or jurisdiction arise, which is not the case (Oloumi, above at para 10). ... Finally, the new evidence adduced by the applicants was not before the officer and cannot be considered upon judicial review ...

This strikes me as a rather realistic assessment. [27]            Despite the notice of objection filed by 4507, half of the debt was immediately recoverable, as the company was considered to be a large corporation. ... The financial statements of these companies were not audited and were simply accompanied by a note to the reader. [29]            Lastly, Justice Beaudry was entitled to take into account the facts considered by the Agency for assessment purposes (Laquerre (Re), 2008 FC 459 at paras 33-36). ... For example, if, in the face of imminent notices of assessment and seizure proceedings by tax authorities, Chen had sold the assets of 9087 to a third party at a cut rate in order to make a bit of money and avoid having the assets seized, the tax authorities could have considered that the sale could not be set up against it; it would then have had to have brought the action within one year of having learned of the sale (art. 1635 C.C.Q). ...

Valenzuela’s citizenship application was considered to be [translation] “incomplete and was not processed” since Mr.  ... The reasons for a decision are considered to be reasonable “if the reasons allow the reviewing court to understand why the tribunal made its decision and permit it to determine whether the conclusion is within the range of acceptable outcomes” (Newfoundland and Labrador Nurses’ Union v. ... Valenzuela argues that, based on these precedents, CIC should have considered a citizenship application as being “présentée” at the time it was filed. [25]   Lastly, Mr.  ...

Under these circumstances, he believes that he cannot reasonably be considered to have demonstrated wilful blindness in the sense that this concept should be understood in criminal law. ... [26]            I would first note that the RAD considered this argument in detail, as shown in paragraphs 114, 118 and 120 and, more specifically, 127 to 129 of its decision. ... In the end, the applicant’s submission that despite all these years of the service within this repressive apparatus and the duties he exercised, he did not acquire, at least before the fall of the regime, any personal knowledge of the abuses committed by the apparatus and that he was unaware that his own work could have contributed to them, was not considered plausible by the RPD nor the RAD. [35]            I fully agree with Mr. ...

The objects stated in the Memorandum of Association of the appellant are to be considered. ... As to the Barnsdall lease it was agreed that it had been made by Minerals at the request of Leaseholds and as between the parties was to be considered as a sublease granted by Leaseholds under a further lease to be entered into on that date. ... The other considerations for the granting of the new lease are not relevant to the matters to be considered. ...

When the Pacific Pilotage Authority considered the promulgation of the Regulations which are in issue here, it gave notice on January 2, 1973, in the Canada Gazette pursuant to s. 14(3). ... They are as follows: 9. (1) Subject to subsection (2), every ship that is (a) over 350 gross tons, (b) a tug, where the combined tonnage of that tug and its tow exceeds 350 gross tons, or (c) a pleasure yacht of over 250 gross tons is subject to compulsory pilotage. (2) Subsection (1) does not apply to a ship that is (a) registered in Canada and is (i) owned by Her Majesty in right of Canada and is not engaged in commercial trade, (ii) employed in the fishing trade, or (iii) employed in voyages in the region or between any place in the region and any place on the West [Page 270] Coast of the United States not south of San Francisco and not west of Cook Inlet in Alaska, if the master or deck watch officer of that ship holds a certificate of competency of the proper grade and class issued by the Minister of Transport or recognized by him for the purpose of subsection 130(1) of the Canada Shipping Act and the master or deck watch officer has been regularly employed as such on a ship employed in voyages between the places described in this subparagraph during the eighteen months prior to the date that the ship is being considered for exemption under this subsection; or (b) registered in the United States and employed in the fishing trade. (3) The master or deck watch officer referred to in subparagraph (2)(a)(iii) shall, if required by the Authority, produce evidence satisfactory to the Authority that he is a master or deck watch officer as described in that subparagraph. 10. (1) The Authority may, on application therefor, waive compulsory pilotage in respect of a ship where (a) the ship is registered in the United States and employed in the coastal trade, and the master or deck watch officer thereof is duly licensed as such for that ship and has been regularly employed as such on a ship in the coastal trade during the eighteen months prior to the date that the ship is being considered for the waiver under this section; … (c) the master, owner or agent thereof has complied with the sections 12 and 13 and no licensed pilot is available to perform pilotage duties on that ship; or (d) the ship is in distress or engaged in rescue or salvage operations. (2) Compulsory pilotage is waived in respect of a ship that is (a) entering a compulsory pilotage area for the purpose of embarking a licensed pilot, until the ship reaches the place arranged for embarkation; or (b) departing from a compulsory pilotage area after it has disembarked a licensed pilot in the course of its departure. (3) The master or deck watch officer referred to in paragraph (1)(a) shall, if required by the Authority, produce evidence satisfactory to the Authority that he is [Page 271] a master or deck watch officer as described in that paragraph. (4) An application for a waiver of compulsory pilotage may be made verbally or, when required by the Authority, shall be made in writing. ... [Page 277] I have considered whether, because of the issue concerning disciplinary action with respect to certificates of competency that was raised in the hearings, country of registration in the context of s. 9(2)(a)(iii) and s. 10(1)(a) offers an additional measure of control that can be justified on the ground of safety: I do not see how a persuasive case can be made for its relevance on this basis. ...