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Such an analysis, he continued, incorporates an appreciation for various considerations which might affect the way in which shares are or could be voted.  ... However, in my view, the unique status of the statutory form of USA in corporate law, when compared to other shareholder agreements, provides a complete answer to the appellant’s concern that the consideration of the USA for the present purpose would open the door to the consideration of all agreements between shareholders.   ... shares may be issued at such times and to such persons and for such consideration as the directors may determine. ...

These considerations belie the conclusion that s. 87  , by its object and purpose, must be read as intending to exempt Indians from all sales taxes, whether on or off a reserve, on property used on reserves. ... “Sale”, in turn, is defined as including “exchange, barter... and any other contract whereby for a consideration a person delivers goods or services to another”.   ... Canada, [1992] 1 S.C.R. 877, the Court discussed the appropriate approach to consideration of a claim for a tax exemption under s. 87   of the Indian Act  , per Gonthier J. at p. 885.  ...

A consideration of these three criteria in this case leads to the conclusion that the impounding orders should be maintained.                      ... These considerations alone are sufficient to meet the public interest criterion.  ... Obviously, the public interest is a very important consideration in determining whether an interlocutory impounding order should be set aside.  ...

The scope. of the subsection is not obscure for one does not speak of benefitting a person in the sense of the subsection by making a business contract with him for adequate consideration. ... I agree with both Thurlow, J. and Strayer, J. in their characterization of the purpose of the subsection and, specifically, I concur with their view that the subsection reasonably cannot have been intended to cover benefits conferred for adequate consideration in the context of a legitimate business relationship. ... I turn then to a consideration of the income tax consequences of the dividend payments. ...

In order to decide these two objections of the appellant it becomes necessary to return to a consideration of the statutes and regulations. ... After much consideration, I cannot say that these regulations exceed the power vested in the Lieutenant-Governor in Council under the authority of subsection 4. ... This claim was made before the Board and, although it does not seem to have received as much consideration there as it did before us, it was considered by them. ...

Since the foregoing issues were not strongly pursued, however, I find it better also to base my decision on considerations raised in relation to "mistake of law" to which I now turn.   ... "Accordingly," he concluded, "my considerations have been confined to the operation of the doctrine of mistake of law as argued. ... However, as my comments below will indicate, where unconstitutional or ultra vires levies are in issue, special considerations do arise which may call for a different rule.       ...

In my opinion, these considerations throw light upon the construction of the second sentence of para. 7. ... In none of them was there involved the question here under consideration. ... While, therefore, the computation of a tax may well be taken into consideration in determining its true nature and character, it is not conclusive. ...

There is nothing in the Treaty suggesting that a single‑purpose conduit corporation resident in Luxembourg cannot avail itself of the benefits of the Treaty due to some other consideration. ... Since all these principles and policy considerations cannot be accommodated in every single rule, a balancing exercise is inevitable (see Shell Canada Ltd. v. ... These considerations “are not independent of one another and may overlap” (ibid.). ...

The appellant's legal obligation to care for her children is a relevant consideration in this case: see, e.g., Criminal Code, R.S.C. 1985, c. ... If other policy considerations are disregarded, an availability analysis virtually compels this conclusion. ... In my view, consideration of the Charter values when interpreting the Act strengthens the conclusion that Ms. ...

The essential consideration in my view is that the requirement to produce is not so intrusive as a search or seizure, that it in no sense resembles a search and cannot be tantamount to a seizure because the person subject to it has a right to take action to circumvent the required production. ... The rationale for this was that what is reasonable "depends upon consideration of what is sought, from whom, for what purpose, by whom, and in what circumstances": see (D.L.R.) page 307. ... It is with these considerations in mind that I examine the reasonableness of subsection 231(3) of the Income Tax Act. ...