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They raise issues of fairness to be considered on a correctness standard. ... This is in contradistinction to a situation where the trier of fact has considered all the evidence that the law requires and still comes to the wrong conclusion. ... “on evidence adduced in the proceedings and considered credible and trustworthy in the circumstances”, paragraph 170(h) of the IRPA. ...

Boily’s] extradition” (Order at pp 5-6). [15]   In her decision, Prothonotary Tabib specifically referred to the paragraphs of the Gagné Judgment which considered Mr. ... Boily in his appeal of Prothonotary Morneau’s order, which was specifically considered and ultimately refused by Justice Gagné. ... And when they are properly considered in their context, I find that they do not carry the universal reach and scope that Mr. ...

New Brunswick, 2008 SCC 9, [2008] 1 S.C.R. 190 at para. 58). [29]   Before moving on to the analysis of the merits, a preliminary matter must be considered. ... The appellant also says that the Court in Chiarelli considered societal interests in its section 7 analysis, which, he says, is inconsistent with modern case law. ... The system as a whole is replete with meaningful opportunities for an individual’s situation to be considered, in order to mitigate the rigidity of the law and avoid unconstitutional results. [66]   The appellant was given several chances to remain in Canada based on an individualized assessment of his personal circumstances. ...

The Crown’s deemed trust is the reflection of a considered legislative priority scheme between certain tax debts and secured claims. ... Sparrow Electric Corp., [1997] 1 S.C.R. 411, 208 N.R. 161, the Supreme Court considered the scope of the deemed trust provisions of the Income Tax Act then in force. ... The amended, deemed trust provisions of the Income Tax Act were then considered by the Supreme Court in First Vancouver Finance v. ...

Both Henro and the respondent considered the land to be capital property, and the transfer was made on a rollover basis further to a joint election made pursuant to subsection 85(1) of the Act. ... Given this, he held that the respondent was not precluded from objecting to the 2015 assessment (Reasons, paras. 60, 62). [28]   The Tax Court judge then considered the question whether the 2010 payment was authorized to be made by subsections 164(1) and 164(3) of the Act (Reasons, paras. 63-81). ... After repeating that the 2010 payment was not authorized under subsection 164(1), he went on to hold that refund interest could not be claimed (Reasons, paras. 85-90). [30]   Under a separate heading, the Tax Court judge then considered whether the Minister was entitled to reassess pursuant to subsections 160.1(1) and 160.1(3). ...

Jackson J.A. then considered whether such a settlement could be declared void under the second branch of s. 91(2) concerning the passing of property. ... This raised the perplexing issue of which “interest” should be considered in relation to the property passing requirement: Dr. ... If the transaction is void under s. 91 (or any other provision), the exempted asset must be considered to revert to its form prior to the invalid transaction. ...

In certain circumstances, the percentage reduction may also be considered. ... This phrase was considered by Fournier, J. in Jolicoeur v. M.N.R., [1960] C.T.C. 346, 60 D.T.C. 1254 (Ex. ... In the defendant’s submission, the time lag to be considered in the context of “all due despatch" is the period that commenced with the decision of the Supreme Court of Canada, February 11, 1976. ...

By allowing the restricted farm loss, she has excluded him from class 3, legally assuming that there is a reasonable expectation of profit and therefore that the farming activity is considered to be a source of income. ... It appears from all these references that the factors to be considered in the passages quoted above are the time spent, the capital committed and profitability. 4.03.4 Time spent In this case, the appellant is retired. ... In their income tax returns, the appellants considered that this transaction had resulted in a Capital gain. ...

The respondent considered the appellant to be an employee for the litigious years. ... Rouleau, J. analyzed the limitations on the jurisdiction of the Tax Court of Canada by presenting the main decisions where this issue was considered. ... However, this authoritative decision must now be considered in relation to Wiebe Door Services Ltd. v. ...

That cannot legitimately be considered as within the parameters of the legislative intent of subsection 56(2). ... As we have already said, the learned Tax Court Judge considered this paragraph to be less than judicial dicta [22]. ... For that reason, the dictum of the Chief Justice could not be considered part of the ratio decidendi of that case. ...