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A life-rent constituted upon the life of a person who is dead at the time of the contract produces no effect, and the consideration paid for it, may be recovered back. ... Even if s. 46(1)(b) were to apply only to life insurance policies, there would be no incompatibility with the other provisions under consideration, especially s. 26(1). ...

The appellant received as consideration for the disposition of the Realwest shares 1,000 Class B common, non-voting, participating shares in TWL, with a par value of $1 per share. ... Finally, I am in agreement with the Court of Appeal’s finding that the trial judge’s consideration of capital gains and loss issues in the context of subparagraph 20(l)(c)(i) is an unacceptable, results-oriented approach. ...

., [1955] 3 D.L.R. 449, at p. 466: I think that “strong reason to the contrary” does not mean a strong argumentative reason appealing to the particular judge, but something that may indicate that the prior decision was given without consideration of a statute or some authority that ought to be followed. ... The question whether this submission is sound is not before us but the argument requires consideration. ...

., used this language: “True, even with that variable factor’’ (the price obtainable on a sale) ‘‘taken into consideration, the taxing authority may be able to determine that some loss is inevitable, yet when the variable factor affects the amount of the inevitable loss, it may be difficult or even impossible to devise a practical test to determine that any definite part of that loss has been sustained till by complete liquidation or sale the loss is definitely established... ... Any other view would, apart from all other considerations, introduce administrative difficulties of the greatest magnitude. ...

The argument against that seems to have been directed mainly to the circumstance that the disposal was not voluntary but dictated by the Treasury and a considerable part of the reasoning was to meet that consideration. ... (The Chief Justice concurring):—The Income Tax Act, 1948 does not contain any further definition of ‘‘income’’ which requires consideration in this case than that to be found in Sections 3 and 4. ...

This of course involves consideration of the terms of the will, and in this connection we were referred to a large number of decided cases, some of them dealing with devises of real estate or of money charged on real estate, others with legacies of personal property, but obviously each decision depended on the language of the devise of legacy under consideration. ...

geographic considerations such as the current location of necessary witnesses;   h.       jurisdictional considerations where, for example, the offence was allegedly committed abroad;   i.         ... This consideration mitigates in favour of interpreting the s. 11(f) exception narrowly. ...

Some are on the point whether the individual or company concerned was carrying on any business and, as has been pointed out several times, a company comes into existence for some particular purpose and, therefore, different considerations apply to it than would apply to an individual. ...

Neither in his consideration of the matter, nor in appeals therefrom culminating in the judgment of this Court, already referred to, was the overall sum of $280,000 disturbed nor was there any question of the appellant’s right to at least $87,520 and interest. ...

A prime consideration for Heald J. was the judgment of Cattanach J. in Kindree v. ...