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TCC
Les Serres de la Pointe Inc. c. M.R.N., 2005 TCC 44
The first is to ensure that the Minister exercised his power appropriately. [38] As found in Jencan, [1998] 1 F.C. 187, to which Malone J. referred in Quigley Electric, 2003 FCA 461, the decision resulting from the Minister's exercise of his discretionary power can only be amended if the Minister acted in bad faith, neglected to consider all the relevant circumstances, or considered an irrelevant factor. [1] If such a situation exists, the Court must decide whether the conclusion with which the Minister was "satisfied" still seems reasonable. [2] This is what the Federal Court of Appeal stated in Jencan: 31 The decision of this Court in Tignish, supra, requires that the Tax Court undertake a two-stage inquiry when hearing an appeal from a determination by the Minister under subparagraph 3(2)(c)(ii). ... Wrights' Canadian Ropes Ltd., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ...
SCC
Ontario Hydro v. Ontario (Labour Relations Board), [1993] 3 SCR 327
Considered: Pronto Uranium Mines Ltd. v. Ontario Labour Relations Board, [1956] O.R. 862; referred to: Bell Canada v. ... I accept my colleague's conclusion that s. 92(10)(c) extends to works created under other headings in s. 92, and s. 92A cannot be considered any different in this respect. ... The general language used by Beetz J. in those cases must be considered in that context and care should be taken so that they are not taken out of context and given a meaning which was not intended. ...
SCC
Canada (Attorney General) v. British Columbia Investment Management Corp., 2019 SCC 63, [2019] 4 SCR 559
Considered: Reference re Exported Natural Gas Tax, [1982] 1 S.C.R. 1004; Quirt v. ... In that case, Neilson J. considered whether the Public Service Pension Board of Trustees was a public body in order to determine whether its decisions were amenable to judicial review. ... In contrast, if it is assumed that the Portfolios are a “trust” for the purposes of the ETA , they are considered to be a “person” under the ETA and BCI is their trustee. ...
SCC
Lavallee, Rackel & Heintz v. Canada (Attorney General); White, Ottenheimer & Baker v. Canada (Attorney General); R. v. Fink, 2002 DTC 7267, 2002 SCC 61, [2002] 3 SCR 209
Mierzwinski, [1982] 1 S.C.R. 860, aff’g (1980), 16 C.R. (3d) 188, aff’g [1978] C.S. 792; considered: Festing v. ... They remain part of the legal framework which must be considered in any discussion of the constitutional validity of s. 488.1 under s. 8 of the Charter . 61 Is this execution process so flawed that it should be found unreasonable and thus invalid under s. 8 ? ... But in cases where the identity of the client itself would be considered as privileged, it is necessary to inquire as to whether s. 488.1(2) actually requires that the lawyer identify the client. ...
FCA
Canada v. 158377 Canada Inc., docket ITA-4127-95
The Queen [1986] 2 C.T.C. 227, Rouleau J. writes, at paragraph 34 (page 18) of his reasons: 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. ...
FCA
Canada v. Glengarry Bingo Assn., docket A-502-95
If paid to the association, these funds are considered pre-paid expenses, and remain gaming revenues liable to specific accounting, and any surplus remaining after payment of allowable expenses shall be reimbursed to association Members on an equitable basis, on a frequency determined by association membership. ...
TCC
Prospera Credit Union v. The King, 2023 TCC 65
(a) to (i), the time and effort expended by the intermediary, the reliance of either or both the supplier and the recipient on the intermediary in the course of a supply of a financial service, the intention of the intermediary and, where applicable, the normal activities of an intermediary in a given industry, must be considered (including whether the intermediary is engaged in a financial services business). ...
TCC
267 O'Connor Limited v. The King, 2024 TCC 161 (Informal Procedure)
They cannot succeed in that purpose unless they are considered to be mandatory requirements and strictly enforced. ...
TCC
Ayoub v. The King, 2025 TCC 48
These circumstances must be taken into account, but must be considered against an objective “reasonably prudent person” standard. b) The assessment of the director’s conduct, for the purposes of this objective standard, begins when it becomes apparent to the director, acting reasonably and with due care, diligence and skill, that the corporation is entering a period of financial difficulties. c) In circumstances where a corporation is facing financial difficulties, it may be tempting to divert these Crown remittances in order to pay other creditors and thus ensure the continuity of the operations of the corporation. ...
SCC
References re Greenhouse Gas Pollution Pricing Act, 2021 SCC 11, [2021] 1 SCR 175
In that case, the issue was the constitutionality of a substantially similar successor to the temperance statute that had been considered in Russell. ... If so, the charge should be considered regulatory (Westbank, at para. 32; Exported Natural Gas, at p. 1070). ... But the majority adds additional elements that were previously considered irrelevant to the national concern analysis. ...