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Appellant’s position as owner and operator of a commercial building, and not as a banker, was a significant consideration as the expenditures made for the generators were a highly important step in the performance of its contractual obligations to its tenants and an important part of its business as a building operator. ... The Court reached this conclusion on a consideration of the Act as a whole and, while it recognized that on the plain meaning of the words ‘producer and manufacturer’ the appellant would qualify, the fact that the use of the generators was so limited and formed only an incidental part of the appellant’s operation indicated that it could not have been the parliamentary intention to allow an exemption in these circumstances. ...

In consideration of this payment the respondent was released by the wife "from any further liability" under the said judgment. ... On June 30, 1950, when the child born of the marriage was less than eleven years old, the appellant made an arrangement with his wife whereby, in consideration of a sum of $4,000, she purported to release him of any further liability under the judgment. ...

The question, however, is to be determined by a consideration of the provisions of s-ss. (4) and (5) of s. 40 and also of s-s. (10), which was added by s. 2 of c. 39 of the 1928 Statutes. ... (j), (I), (m) and (n)), should be taken to mean or include, but no assistance in the determination of this appeal may be gained from a consideration of those provisions. ...

With the policy of legislation we have, of course, nothing to do, but 1 think the subject-matter with reference to which the non-resident is taxed is here clearly identified, and that it embraces the correlatives of the obligations of the respondent under consideration. ... To what extent, if at all, it will receive recognition in the tribunals of foreign countries depends upon different considerations: but that circumstance, apart from its function in interpretation, is not one in which the local tribunal is interested. ...

But if from the facts disclosed an overriding law or consideration of public policy is brought to the notice of the Court, then the matter is no longer between the parties only. That paramount consideration is found in section 18(3) of the Succession Duty Act of the Province, which reads:— 1 " Unless the consent in writing of the Treasurer is obtained, no person (whether or not acting in any fiduciary capacity) shall deliver, transfer, assign or pay, or permit any delivery, transfer, assignment or payment of any chattel mortgages, book debts, promissory notes, moneys, shares of stock, bonds or other securities whatsoever (whether registered or unregistered) belonging to a deceased person, or in which such deceased person had any beneficial interest whatsoever, and which may be liable to duty in Ontario, or with respect to which there is a transmission within Ontario, whether such deceased person died domiciled in Ontario or elsewhere; provided that nothing contained in this subsection shall apply to any person when acting solely in the capacity of executor.”- From this it appears that in sending the notes out of Ontario as he did, the solicitor unwittingly violated the section. ...

He was also careful to observe in Recalma that the “commercial mainstream” consideration was not a separate test for the determination of the situs of investment property, but an “aid” to be taken into consideration in the analysis of the question (para. 9). Notwithstanding this wise counsel, the “commercial mainstream” consideration has sometimes become a determinative test.  ... However, its value would be minimal if it was also the debtor’s place of residence and if that factor had already been taken into consideration.  ...

No other consideration moving from the Canadian Company to the English Company was either contained or represented in the agreement. ... The evidence does not indicate any inadequacy in consideration for the payments made, nor is there any suggestion of fraud. ... The appellant was invited to submit written representations for consideration. ...

The municipalities were interested parties entitled to be heard on this application and, after the application had been made, agreement was reached between the interested parties for a substituted passenger service, in consideration of which the municipalities consented to the making an order permitting the appellant to discontinue the passenger service upon certain defined terms. ... By agreement with the lessor, the company was permitted to surrender some of the seams demised and to be absolved from the obligation to restore the surface of the land, paying substantial sums as consideration. ... In consideration of these payments the said municipalities consented to the appellant’s application to the Public Utilities Commission for permission to cease the operation of passenger service over its railway. ...

There is no question here that the 15 per cent withholding tax in the United States is the lesser of these two amounts and, consequently, I omit the complicated alternative provisions and confine my consideration to the meaning to be given to the first alternative. ... As thus interpreted, I consider that the subsection has no application to the matters under consideration in this appeal. ... With respect, I disagree with this finding but I think it is an irrelevant consideration in determining the question to be decided. ...

It could never in fact be a payment of interest because it was always a payment of a fee as consideration for the provision of the guarantee. ... As regards the definition of interest, counsel for the respondent placed reliance upon the comments of Rand, J in Re: Farm Security Act, [1947] S.C.R. 394 at 411 where His Lordship stated: Interest is, in general terms, the return or consideration or compensation for the use or retention by one person of a sum of money, belonging to, in a colloquial sense, or owed to, another. ... Interest is paid by a borrower to a lender: a sum paid to a third person as the consideration for guaranteeing a loan cannot be so described. ...