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In the early considerations given it, the idea of exterritoriality, the physical projection of one sovereignty within the borders of another, arose probably from one of its earliest examples, that of a public vessel entering a foreign port. ... In this we are not to disregard the practical consideration, if not the necessity, of that "general assent and reciprocity", of which Lord Macmillan speaks in Compania Naviera Vascongardo v. ... The considerations bearing upon a refusal to allow a recovery of this nature are indicated in Grantham v. ...

The judiciary is the guardian of the constitution and must, in interpreting its provisions, bear these considerations in mind. ... In deciding whether to exercise the right… [to authorize entry and search], he will be governed by many considerations, dominant among which is the public interest and his duty as an executive officer of the government to administer the Act to the best of his ability. ... They too are investigatory rather than adjudicatory, with his decision to seek approval for an authorization to enter and search premises equally guided by considerations of expediency and public policy. ...

In order to entitle the successor corporation to the deduction it was imperative that the acquisition of the property of the predecessor by the successor be (a) in exchange for shares of the capital stock of the successor or (b) as a result of the distribution of such property to the successor upon the winding-up of the predecessor subsequently to the purchase of shares of the predecessor by the successor in consideration of shares of the successor. ... On November 30, 1960 the parent company, Sharpies Oil Corporation, acquired substantially all of the property of the appellant in consideration for the cancellation of a debt owing to it by the appellant. ... On that construction, if the transferee was a subsisting oil company it would, without any consideration therefor, obtain this valuable right in addition to the properties conveyed. ...

To the same effect are these statements by Lord Sands in the Whims ter case: i ‘ The consideration of how it would be prudent for a trader to act does not solve the question here presented to us as one of Revenue Law. ... Decisions as to whether to use Lifo, how to apply it, and even as to the industries in which the method constitutes acceptable accounting practice, have been dominated by tax considerations.” ... My consideration of the evidence in this matter leads me to the conclusion that, in a business operation such as this, the last-in-first-out method of inventory accounting determines what was the true income with greater accuracy than any other method which it was practical to apply. ...

The like considerations apply to sections 7 and 8 of the Statute of 1924 respecting the Revised Statutes. ... In accordance with the agreement inter partes, we confine our consideration of respondents’ liability to the year 19380. ... This argument requires the consideration of other matters. Schedule A to the Commissioners’ Roll already mentioned appears at the end of Volume IV of the Revised Statutes of 1927, and under the heading "1926'' in the three columns headed respectively 'Chap.,” ‘‘Title of Act’’ and "Extent of Repeal,’’ appear the following:— "10. ...

This document acknowledges receipt by the original company of the sum of $116,640 and in consideration therefor that company and the appellant released the other parties from all claims in respect of the covenants in the indenture of the 12th June, 1879, to keep the telegraph lines, system and plant in good working order and to yield them up in the same condition. ... It is the contention of the appellant that not only the sum of $116,640 but the continued payment of the rent of $62,500 were capital, both together being the consideration for the settlement of the claims by the original company in respect of the demised telegraph system and property. ... Under date of June 12th, 1879, The Dominion Telegraph Co. leased to The American Union Telegraph Co. for 99 years "‘all the Telegraph lines and the entire Telegraphic system and plant” ‘‘for and in consideration of the rents and covenants and agreements” therein specified. ...

Every recipient of a taxable supply must pay GST on the consideration paid for the supply. ... Section 123(1) of the ETA defines a “recipient” with reference to either the person who is liable to pay consideration for a supply of services or, if no consideration is payable, the person to whom a service is rendered. ... The board also pays BCI in consideration of those services (s. 5.1   and Sch. ...

Tax considerations are part of the commercial and economic reality within which business decisions are made. ... As between Shell and the foreign lenders, the semi-annual payments were entirely “interest”, paid in consideration for the loan of NZ$150 million. ... Yet, as Dickson C.J. made clear in Bronfman Trust, supra, at p. 46, the reason for a particular method of borrowing is irrelevant to a proper consideration of s. 20(1)(c)(i). ...

It received both interest-earning and non-interest-earning assets as consideration.  ... Although Ludco initially received a mix of income-earning and non-income-earning assets as consideration for the shares in the foreign companies, the value of the income-earning assets exceeded the amount of the borrowed money. ... Ludco received as consideration for the disposition both interest earning and non-interest earning assets.  ...

When the body has determinative powers, however, different considerations enter the process. ... He makes recommendations and allegations and forms opinions for consideration by others and sometimes only gathers facts and information for consideration by Ministers or by the Commission.   33.               ... When that body has determinative powers, different considerations enter the process. ...