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She considered her audits and the audits undertaken by external auditors and she therefore conducted an assessment based on the fact that the invoices were invoices of convenience ... The regulatory requirements must be considered mandatory and they must be strictly enforced. ... They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...

The DNR considered that the assets used to transport raw materials and maintain the fleet of trucks were not used in qualified activities and that the salaries paid to employees involved in these activities included periods when they were not engaged in qualified activities. [4]      On January 22, 1988, Lomex objected to the reassessments issued by the DNR. ... The Queen, 95 D.T.C. 5026 (F.C.A.):      The Court of Appeal held that the mixing of various liquids or compounds when preparing a drug prescription is considered manufacturing and processing. However, the filling of prescriptions by placing labels on products already in their own container or by the placing of pills, capsules or liquids purchased in bulk into small containers and labelling them is not considered manufacturing and processing. 2.      ...

This Article does not apply to: 1. a good entered under bond for transportation and exportation to the territory of another Party; 2. a good exported to the territory of another Party in the same condition as when imported into the territory of the Party from which the good was exported (processes such as testing, cleaning, repacking or inspecting the good, or preserving it in its same condition, shall not be considered to change a good's condition). ... The provision considers, precisely, the possibility that all those examples of permissible operations could result in such a change that the good would no longer be considered to be in the "same condition". ... What once was considered by the respondent to be compliance no longer is. ...

John Reid, President of Scott Paper Limited, specifically considered whether the Plaintiff should make a claim relative to bathroom tissue, as its competitor Kimberly-Clark had done, and made a deliberate decision to exclude the sales of bathroom tissues from the appeal because he was "sceptical" that they would be considered as a "cosmetic" for the purposes of the Act. [17]            Ms. ... Finally, she testified that the Plaintiff only requested that bathroom tissue be considered when it became apparent that it was not going to receive the total amount claimed. [18]            Ms. ... Interpretations that "defeat the purpose of a statute or render some aspect of it pointless or futile" are considered absurd or unreasonable; see Rizzo Shoes, supra. ...

The type of employment, the effectively evaluated work performance and the evaluator’s expertise are factors that must be considered. [49]   In the case at hand, the Tribunal said it was satisfied that the employer had established, on a balance of probabilities, that Mr.  ... Condé’s notes, to the effect that he had not once cried during these meetings. [58]   The Court referred to the perception of a disability by the employer because the applicant had argued during the hearing that the Tribunal should have considered not only his actual disability, but also any discriminatory practice stemming from a perception of disability by his employer, even an erroneous one. ... Rivard himself had major depression a few years earlier. [8] According to the evidence, it appears that an employee’s medical record is considered and treated as a confidential document. ...

It is not then to be considered a "motor vehicle" as envisaged by paragraph 1(q). ... Consequently, a quarry or pit operator who performs this process is considered to be a manufacturer or producer. ... When digging a borrow pit, the contractor is considered to be a manufacturer or producer of tax-exempt good (i.e. the fill) and is entitled to purchase the qualifying production equipment and parts exempt from tax under the provisions of Part XIII of Schedule III, since the equipment and parts are used primarily and directly in the production of goods. ...

Specifically, he submits that the investigator had evidence that his marital status was considered in rendering the 1996 assessment but this was not reflected in her reports.  ... Further, the respondent submits that the report on the CRA complaint makes it clear that marital status was a factor considered by CRA but that the mere fact that it was considered does not entail that there has been a breach of the Act.  ... Here the investigator did receive a response to the request for comparative data from CRA, stating that it was not considered feasible to provide the data at that time.  ...

  [30]            Sung is estimated to have had equity in the Subject Property of $1,232,295.90, having considered the amount owing by her relevant to the mortgages registered against title to the Subject Property, and the sale price of the Subject Property (Affidavit of A. ...   [79]            Also, in Laquerre, re, the Court considered the Respondent’s unorthodox behaviour, in addition to that of his non-arm’s length companies and family trusts (Laquerre, re, 2008 FC 459 (Can LII) at para 38, Brief of Authorities, Tab 11) ... Marengère, the Court considered the unorthodox behaviour of the Respondent and its affiliated corporations, and director, in rendering its decision as to whether the Jeopardy Order was appropriate (Canada (Minister of National Revenue) v Services M.L. ...

He first considered Blaha v Minister of Citizenship & Immigration, [1971] FC 521, wherein Pratte J. interpreted residency in the Act ’s predecessor; the Canadian Citizenship Act (R.S.C. 1970, c. ... The Choice of Test   [20]            In Lam v Canada (Minister of Citizenship & Immigration), [1999] FCJ No 410 Justice Allan Lutfy (now Chief Justice) considered the propriety of applying one line of reasoning in a citizenship appeal to the exclusion of the others.   ... A person’s connection to Canada would have to be quite strong in order for his or her absences to be considered periods of continuous residency in Canada ...

If they qualify in the inventory, they may then be considered for, and appointed to, this position ... Adam [translation] “ told me that he did not have detailed knowledge of the nature of my duties and listed the criteria that had been considered by the board at the pre‑requisite review stage, including having been in contact with taxpayers and having, in the course of an audit, examined certain documents”. ... Clarke [translation] “did not show that she had the required experience in performing tasks assigned to level AU‑03 or above”. (2)                He contacted the Agency’s resourcing advisor in charge of the process [translation] “for some advice further to the feedback request and that, from the discussion, it became clear that we had considered her application in the same way as those of the other applicants. ...