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She went on in the letter to say she received social allowance (Assegna Sociale) from the Italian government for the years 2010, 2011 and 2012, and indicates that she does not believe they should be considered pension and included as income in her calculation of GIS allowance. ... The notes indicate that the Applicant took issue concerning the interpretation that her Italian money for 2010, 2011 and 2012 was income that should be considered for her GIS calculation. ... Justice Campbell them went on to determine how the foreign social assistance is applied in GIS calculations. [24]   In the meantime the General Division determined that the Applicant’s appeal was out of time but on consent, the matter was allowed to proceed on August 25, 2016. [25]   On September 13, 2016, the General Division determined that the issue of determining what should be considered as income under the OAG could only be decided by the TCC. ...

The Applicant further argued that the new evidence, though not before the decision maker, should be considered as it meant that the failure to disclose his son is at “the lower end of the spectrum of seriousness.”   ...   [29]   To unpack this argument the actual decision under review and the facts of this case must be considered. [30]   First I do believe a decision maker can parse out and disregard certain evidence.   ... The factors which were all clearly considered not at the IAD, but at the ID, and quite reasonably do not amount to a reviewable error. ...

Burlacu’s request that the two decisions be considered in a single application is granted. ... It is not my intent to address each individually. [45]   It will be helpful to first summarize some of the principles that a Court is to apply when conducting a reasonableness review: It is not the role of a reviewing court to reweigh and reassess the evidence considered by the decision maker (Canada (Citizenship and Immigration) v. ... I have considered those factors placing particular emphasis on Rule 400(3)(h). ...

Alameddine is a person identified in paragraph 117(9)(d) of the IRPRs and, as such, could not be considered a member of the family class and thereby eligible for sponsorship by Mr.  ... Canada (MCI), 2008 FC 489 at para. 9). … [33]   As part of the H&C analysis in the Decision, the Officer considered Mr.  ... The Supreme Court of Canada (SCC) comprehensively considered the purpose and proper application of subsection 25(1) in Kanthasamy. ...

The decision under review [9]   The only decision before this Court is the RAD decision of January 9, 2019 which considered anew the appeal from the RPD decision of October 17, 2016. ... Moreover, it is less likely that individuals will be denied their rights or will suffer some other form of prejudice that might result if the administrative action was based on erroneous, incomplete or ill-considered findings of fact, conclusions of law, or exercises of discretion. ... Thus, instead of considering the card as having reduced value, but perhaps to be considered with other identity indicia, it appears to be altogether rejected. ...

The Respondent argues that the Minister properly considered the non-amicable break-up of the Applicant’s partnership, his marital break-up, and submissions about his medical condition. The Minister reasonably considered these factors and concluded that it was unable to confirm if they prevented the Applicant from filing his returns accurately and on-time. [29]   The Respondent further submits that the Minister’s analysis of financial hardship and ability to pay was reasonable. ... Rather, the Minister considered the arguments raised by the Applicant to determine if relief is warranted and appeared to understand the nature and scope of its discretion (3563537 Canada inc. v Canada Revenue Agency, 2012 FC 1290 at paras 62-65). ...

Some of the causes of action complained of in the damages suit have already been considered in the course of the action on the merits, while others are not apparent in the present case and must be considered in the context of the other case. ... Revenue Canada considered these transactions to be taxable events. With respect to the rent, 15 per cent or $2520 was withheld pursuant to paragraph 212(1)(d) of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... As for the statements about unreported income, even if they could be considered defamatory, there is a qualified privilege attached to information conveyed under a legal, social or moral duty to report it: Williams, The Law of Libel and Slander in Canada (2d ed., Toronto: Butterworths, 1988), page 73. ...

Savics had reported in his tax return but which was deleted by the reassessment made in 2002. [15] The Tax Court Judge also considered the case law related to a principled settlement. ... (the Act), should be considered. Following the hearing, the parties filed supplemental submissions with respect to this subsection. [19] The standard of review for any question of law is correctness and for any question of fact or mixed fact and law (where there is no extricable question of law) is palpable and overriding error (Housen v. ... In his submission, since the reassessment issued on July 5, 2002 nullified the initial assessment, this reassessment is the only one that could be considered to determine if the income amounts in issue were included in computing his income for the purpose of an assessment, reassessment or additional assessment made before the end of the normal reassessment period. [45] In Coleman C. ...

The respondent insisted that the cost was only $16,447.02 and thatthe $138,552.65 differential must be considered as a benefit received from the company under the terms of section 15 of the Income Tax Act, R.S.C. 1952, c. 148 (am. ... He said he had no intention to sell it and had not considered leasing it. ... Is this the amount considered as a transfer to Mr. Pellerin, since he was the owner of the boring mill? ...

He wanted the appellant to be considered as the vendor that offered the best quality meat in the environs of Drummondville. ... The corporation's farming operations must be considered in relation to all other income earning activities of the corporation. ... Much of the criteria listed by Dickson, J. to be considered in determining “chief source of income" and whether a taxpayer is a Class I farmer is not applicable to this case. ...