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While a demand under s. 231(3) of the Act may be considered a seizure within the meaning of s. 8, such a seizure is reasonable.       ... Southam Inc., [1984] 2 S.C.R. 145; considered:   Thomson Newspapers Ltd. v. ... It is apparent from the above that Dickson J. considered that the underlying value to be protected by s. 8   of the Charter   was the individual's interest in privacy.  ...

The latter considered Ms. Garneau as his number two. At one time, Quincaillerie had a division that manufactured wooden stairs and various kinds of wood trim. ... This Court recently considered the tests stated by the Supreme Court in Sagaz in an employment insurance decsion. 6...   400.     ... Garneau considered the payer as “her” company. She held 25% of the voting shares. ...

But Goods in Bales, or other large Packages unusual among Indians shall not be considered as Goods belonging bona fide to Indians.               ... But goods in Bales, or other large Packages unusual among Indians shall not be considered as Goods belonging bona fide to Indians.               ... Rather, it was guarding a right that he considered to exist, and "placed on their ancient footing". ...

Canada Customs and Revenue Agency (2005) FCA 166 said that pursuant to these provisions "the Minister has a broad discretion to waive interest and penalties". [4]         The Minister, through GST memorandum 500-3-2, has issued guidelines setting out a non-exhaustive list of factors that will weight in favour of an applicant in the exercise of the Minister's statutory discretion to waive penalties and interest including: (1)     where penalties and interest resulted from an extraordinary circumstance beyond the person's control which prevented the person from complying with the Act; (2)     where the penalties and interest were incurred primarily because of the actions of Canada Customs and Revenue Agency (the Agency); (3)     was there an inability on the part of the person to pay the amounts owing (financial hardship). [5]         Section 9 of the guidelines outlines the factors which will be considered by the Agency to determine whether or not penalties will be cancelled or waived where an extraordinary circumstance beyond the person's control has prevented the person from complying with the Act. ... Where an extraordinary circumstance beyond the person's control has prevented the person from complying with the Act, the following factors will be considered by the Department to determine whether or not penalties and interest will be cancelled or waived: (a) does the person have a satisfactory history or voluntary compliance (i.e., have previous GST returns been filed and payments made on time)? ...

This means that where an issue is clearly related to the control and exercise of powers of an administrative agency, which includes the interim measures to regulate disputes whose final disposition is left to an administrative decision-maker, the Federal Court can be considered to have a plenary jurisdiction. [29]            He went on to conclude: Many federal Acts do not provide for the exercise of administrative decision-making authority. ... [34]            The contractual issue therefore, cannot be considered to be in some way incidental to the Court's jurisdiction nor is it merely a phase of compulsory execution. ...

WRITTEN MOTION CONSIDERED AT QUÉBEC CITY, QUEBEC UNDER RULE 369 ON APRIL 8, 2010 REASONS FOR ORDER   AND ORDER:    GAUTHIER J. ...

HMTQ       MOTION IN WRITING CONSIDERED AT OTTAWA, ONTARIO PURSUANT TO RULE 369   REASONS FOR ORDER AND ORDER:                                   J. ...

The meaning of "manufactured or produced" in subsection 27(1) [now 50(1)], which has been considered in numerous cases, also affords no sure guide to what is meant by "manufacture or production" in any other provision, including subparagraph 1(a)(i) of Part XIII of Schedule III. ...

Trudel‑Leblanc, the Federal Court of Appeal ruled that the Tax Court of Canada could not broaden the scope of an assessment to include transactions that the Minister had not considered in making the original assessment. ... In my view, the Minister could very well have considered the $70,000 as a benefit received from Pub in 1994, which Mr.  ... In fact, Article 3 of the separation agreement provided that that sale was not to be considered completed until Cyrano had officially fulfilled the conditions set out in the separation agreement. ...

I am of the view that, in such a situation, the invoice may be considered as a source of the GST registration number of the supplier and, depending on the circumstances, other information prescribed for the purposes of subsection 169(4) of the ETA, even though the invoice is not determinative of the time when the consideration becomes due or the GST is payable. ... They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ... Although I have referred to the notes in the most recent edition of this book, in these Reasons I have quoted and otherwise considered the legislation as it read in 2006 and 2007. [35]   See the signature block in the email sent on August 24, 2007 by Mr. ...