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FCTD

David Asper Holdings Inc. v. Canada (Attorney General), 2010 FC 896

Where the jurisprudence has previously determined the standard of review with respect to judicial review of an administrative decision, then the standard of review may be considered to have been settled: Dunsmuir para. 62 ... It cited guidelines on penalties associated with failure to file T1135 forms: “No penalty will be assessed where it appears there was confusion concerning obligations and it is the first time a penalty is considered.” ...      [34]            Given the extent of the information before him, I find the Minister’s delegate to have considered the taxpayer relief policy beyond the three scenarios given in the Taxpayer Relief Guidelines ...
FCTD

Lenvest Enterprises Inc. v. Canada (Attorney General), 2010 FC 892

Where the jurisprudence has previously determined the standard of review with respect to judicial review of an administrative decision, then the standard of review may be considered to have been settled: Dunsmuir para. 62 ... It cited guidelines on penalties associated with failure to file T1135 forms: “No penalty will be assessed where it appears there was confusion concerning obligations and it is the first time a penalty is considered.” ...      [34]            Given the extent of the information before him, I find the Minister’s delegate to have considered the taxpayer relief policy beyond the three scenarios given in the Taxpayer Relief Guidelines ...
FCTD

Daremax Enterprises Ltd. v. Canada (Attorney General), 2010 FC 895

Where the jurisprudence has previously determined the standard of review with respect to judicial review of an administrative decision, then the standard of review may be considered to have been settled: Dunsmuir para. 62 ... It cited guidelines on penalties associated with failure to file T1135 forms: “No penalty will be assessed where it appears there was confusion concerning obligations and it is the first time a penalty is considered.” ...      [34]            Given the extent of the information before him, I find the Minister’s delegate to have considered the taxpayer relief policy beyond the three scenarios given in the Taxpayer Relief Guidelines ...
FCTD

Canwest Direction Ltd. v. Canada (Attorney General), 2010 FC 898

Where the jurisprudence has previously determined the standard of review with respect to judicial review of an administrative decision, then the standard of review may be considered to have been settled: Dunsmuir para. 62 ... It cited guidelines on penalties associated with failure to file T1135 forms: “No penalty will be assessed where it appears there was confusion concerning obligations and it is the first time a penalty is considered.” ...      [34]            Given the extent of the information before him, I find the Minister’s delegate to have considered the taxpayer relief policy beyond the three scenarios given in the Taxpayer Relief Guidelines ...
FCTD

Canwest Communications Corporation v. Canada (Attorney General), 2010 FC 897

Where the jurisprudence has previously determined the standard of review with respect to judicial review of an administrative decision, then the standard of review may be considered to have been settled: Dunsmuir para. 62 ... It cited guidelines on penalties associated with failure to file T1135 forms: “No penalty will be assessed where it appears there was confusion concerning obligations and it is the first time a penalty is considered.” ...      [34]            Given the extent of the information before him, I find the Minister’s delegate to have considered the taxpayer relief policy beyond the three scenarios given in the Taxpayer Relief Guidelines ...
FCTD

Canada (Citizenship and Immigration) v. Tarfi, 2009 FC 188

  [14]            Regarding the respondent, the judge considered the time that had elapsed since the date the respondent settled in the National Capital Region and the date of his first departure from Canada for a business trip (68 days). ... [19]            According to the applicant, the judge once again considered irrelevant factors. ... Pang, 2002 FCT 962, 116 A.C.W.S. (3d) 816, at paragraphs 5 and 6, age and experience were considered to be factors increasing the difficulty of a job search.   ...
FCTD

Ferron v. Canada Revenue Agency, 2011 FC 481

    [34]            The Court shall only intervene only if the CRA overlooked important evidence, considered evidence that was not relevant or made a decision that clearly cannot be rationally supported (McLean, above, at para. 18): The Court cannot substitute its own view for that of the Minister or his delegates simply because the Court might have reached a different conclusion on the same facts. By way of example, I must be satisfied that the decisionmaker overlooked important evidence, considered evidence that ought not to have been considered, made material errors of fact, or made a decision that cannot be rationally supported by the reasons given for it ... This information was therefore not before the CRA when it made its decision and it cannot be faulted for not having considered this information ...
FCTD

Mayrand v. Canada Revenue Agency, 2011 FC 159

Young considered the information provided with the questions, the scoring key, and the notes and summaries provided by the members of the selection board. ... Young therefore considered the applicant’s two main objections, the consultation of his immediate supervisor and the subjectivity of the scoring tool. ... Canada Revenue Agency, 2010 FC 743, at paragraph 21, the standard of review applicable to this issue, namely, whether the decision maker considered the appropriate factors in arriving at his decision, is that of reasonableness ...
FCTD

Canada v. Carapec No. 1, 2007 FC 897

  [15]            That rule does not set out the factors and elements that must be considered by the Court in its analysis of a motion seeking its application ...   [16]            Without providing strict requirements, jurisprudence has identified certain elements that can be considered by the Court in deciding if a motion to sell a vessel should be allowed. ... Hargrave summarized the elements considered by Brandon J. in The Myrto and Justice Frank U. ...
FCTD

Dominion Investments (Nassau) Ltd. v. Canada, 2007 FC 1110

    [17]            Then, alternatively, Gauthier J. considered whether the stay of proceedings should be granted even assuming that section 37 of the Evidence Act applies in a proactive context. ... In fact, the order to withdraw the affidavit and destroy the copy once the appeal period has expired can be considered incidental to the Court’s decision not to disclose the protected information through a public interest immunity or police informer privilege. ... But it is also premature because the issues that it seeks to raise may be considered if the defendant again chooses to object to disclosure of certain information in the context of her defence. ...

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