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These representations were in essence that the acquisition of the strata units was considered to be a sale and purchase and did not constitute an exempt supply and as such was properly subject to the 7% GST. ... The Minister had a duty to refund those amounts even if the application was considered late pursuant to the amended subsection 261(3). ... Analysis [25]          The interaction of paragraph 43(c) and subsection 3(1) of the Interpretation Act were considered in the case of Esso Resources Canada Limited v. ...

As a result, that weekly sum was withdrawn from the account and later attributed to her salary- after calculating her net income- leaving a balance to be considered as having been paid from Griffiths' own funds in the account. ... I say yet again because since its passage in 1990, several decisions of the Tax Court of Canada and several judgments of this Court have already considered what workable meaning could be given to subparagraph 3(2)(c)(ii). ... One can infer from the overall context of the assumptions relied on by the Minister that the appellant was considered to have been an auxiliary member of Griffiths' administrative staff and had chosen to work at home. ...

The Queen, 98 DTC 6169, the Federal Court of Appeal considered the appeal of a taxpayer who had been born with a congenital condition diagnosed as spinal epiphyseal dysplasia which affected the taxpayer's ability to walk and to feed and dress himself. At pages 6171-6172 of his judgment Létourneau, J.A. reviewed the purpose and history of the relevant legislation and considered earlier jurisprudence, as follows: "The purpose of sections 118.3 and 118.4 is not to indemnify a person who suffers from a severe and prolonged mental or physical impairment, but to financially assist him or her in bearing the additional costs of living and working generated by the impairment. ... Section 118.4 clearly states for greater certainty that no other activity, including working, housekeeping or a social or recreational activity, shall be considered as a basic activity of daily living. ...

.), A-652-96, July 28, 1997, the reasonableness of the expense in the circumstances is not to be assessed by reference to whether any one expense, or collective expenses, are considered to be disproportionate to revenues. ... Under Tonn, supra, there was a personal element and Moldowan has to be considered in that light. ... This Court has always considered that the main thrust of the decision in Tonn, supra, was to indicate that in cases where a personal element was involved in the enterprise then the Court must be cautious when considering the principles set out in Moldowan, supra, and must interpret the facts more strictly in relation to those principles. ...

The Queen, 2003 DTC 221, Judge Archambault of this Court ruled that when the Deputy Minister acts as “assessor”, the Deputy Minister shall not be considered as a third person for the purposes of article 1452 of the C.C.Q. ... However, when the Deputy Minister acts as “collector”, he shall be considered as a third person under article 1452 of the C.C.Q. ... The issues to be determined by the Court were as follows:   [T ranslation]   (1)  Whether the trial judge erred in law in deciding that the respondent should be considered as a third person in good faith who could rely on the apparent deed?   ...

In that context, having considered all the circumstances surrounding your grievance regarding the bilingualism bonus, and existing Service policy, I must dismiss your grievance ... The parties appear to agree that this bonus is only considered to be salary or wages for the purposes of certain specific acts, such as the Pensions Act, R.S.C. 1985, c.  ... Gingras) from asking for those commitments to be respected, since that argument was clearly not considered by the Court of Appeal. ...

This made him ineligible to be considered. As this person therefore obtained his pardon under false pretenses, the Board proposes to revoke it. ... Bank of Montreal, [2001] 2 F.C. 288, the Federal Court of Appeal decided that the standard of review in judicial review cases should always be considered before the Court embarks on an examination of the decision of an administrative tribunal. [26]            The respondent submits that the applicable standard of review of the decision of the National Parole Board is that of patent unreasonableness.    ... I have looked at the list, the space provided on the application form and I have considered that the form states "Attach list if necessary". ...

Since the applicant had entered into an agreement with CRA whereby he remitted $1,000.00 per month that was applied to the balance owed by the applicant for his other businesses, financial hardship was not considered.  ... It was further mentioned in the letter that the decision should in no way be considered as a precedent and that under normal circumstances, any penalty and/or interest that is assessed under the provisions of the Act is due and payable in full.  ...   [30]            Although not determinative considered separately, those missing factors were most clearly relevant in assessing the applicant’s relief request.   ...

  [14]            On November 25, 2010, the Applicant was advised that she did not meet the experience prerequisites and that her application would not be considered further ...   [19]            In an e-mail dated December 22, 2010, the Applicant was advised that she did not meet the experience prerequisites and that her application would not be considered further ... Accommodation of needs   (2) For any practice mentioned in paragraph (1)(a) to be considered to be based on a bona fide occupational requirement and for any practice mentioned in paragraph (1)(g) to be considered to have a bona fide justification, it must be established that accommodation of the needs of an individual or a class of individuals affected would impose undue hardship on the person who would have to accommodate those needs, considering health, safety and cost.  ...   ...

The respondent agrees that the appeal should be considered to have been brought pursuant to Rule 51 of the Federal Courts Rules ... The Prothonotary did not err [38]            I have considered whether the Order of Prothonotary Aalto is clearly wrong, i.e. whether he exercised his discretion based upon a wrong principle of law or upon a misapprehension of facts ...   [39]            Prothonotary Aalto fully considered and understood the applicants’ arguments and the premise the applicants relied on to argue that their Charter rights were breached. ...