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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. ...

Prothonotary Lafreniere in Apotex Inc v Wellcome Foundation Ltd, [2009] FCJ No 177, 343 FTR 41 wrote at paragraph 37: 37 Although the answers provided by GSK’s representative during examination for discovery are considered informal admissions, they can be qualified, enlarged upon, or even contradicted upon notice to the opposing party. ... Therefore, any comments made by the respondent at discoveries cannot be considered admissions. ... It would do no credit to our system of justice in Canada if the courts were restricted in their consideration of the merits of a case by an ill-considered admission that is inconsistent with another position that is being advanced, particularly where it is sought to withdraw such an admission at an early stage in the proceeding. ...

Shoom, the Department of Finance considered the negotiation of this broad list of exempted accounts to be a “major success” that would significantly reduce the compliance burden for Canadian financial institutions and their customers. ... I have not lived in the United States since I was five years old, and I never even considered that I would need to file taxes in a place where I have never lived as an adult and where I have never earned income”. ... Canada (Attorney General), 2004 SCC 4, at para. 55, the Plaintiffs observe that several contextual factors are to be considered in assessing whether a law is discriminatory. ...

" The appellant submitted that his complaints about the conduct of CRA officials were considered by CHRC to have had merit and that this aspect of the matter is relevant to his case before the Tax Court. [5]      According to the Reply to the Notice of Appeal (Reply), the Minister issued assessments for the appellants 2000 and 2001 taxation years in which certain claimed business expenses were disallowed. ... This was never considered by the CRA. 18.        Ms. Kistner phoned the Appellant on January 15, 2004 stating that she would respond to the points raised in the document the Appellant presented at the last meeting and allow him an opportunity to respond. 19.        ... This was never considered by the CRA. 18.      Ms. Kistner phoned the Appellant on January 15, 2004 stating that she would respond to the points raised in the document the Appellant presented at the last meeting and allow him an opportunity to respond. 19.      ...

Considered:   Hydro Electric Commission of Nepean v. Ontario Hydro, [1982] 1 S.C.R. 347;  distinguished:   Amax Potash Ltd. v. ... "       Macdonald J. then considered the validity of s. 25 of the Finance Statutes Amendment Act, 1981.  ... The effect of action taken under unconstitutional laws is only rarely considered.  ...