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A number of policy considerations support this conclusion.  Judicial innovation in this field risks legal uncertainty.  ... An example of such a provision can be found in s. 224(1.2)   ITA  , a subsection which was recently the subject of consideration of this Court in Alberta (Treasury Branches), supra.  ... As a consequence, the British Columbia Court of Appeal did not have to contend with the legislative considerations that we face in this appeal.  ...

Reg. 221/90.   35                                Okanagan did not establish the access to justice rationale as the paramount consideration in awarding costs.  ... Often, considerations of subject matter and circumstances intertwine.  ... This is a legitimate consideration, but Customs is in the best position to know of such litigation, and has not disclosed any such cases.  ...

He took into consideration the fact that Mr. McLeod was not only the payee but also the drawer and that as the drawer he was in a position to enforce the payment because of the debtor-creditor relationship that existed between Trustco and himself (ibid.). ... This means that both the statute governing the instrument — the BEA   — and the common law must be taken into consideration. [23]                           The argument accepted by the Tax Court judge that Mr. ...

Canada, built and furnished it for his wife's enjoyment of her rela­tives and friends and his own enjoyment of golf nearby; his resi­dence there was, in successive years, in the regular routine of his life; and, taking such facts into consideration, the conclusion must be that he was "ordinarily resident" there, within the meaning of s. 9 (1) (a). ... In successive years his residence there was in the regular routine of his life acting entirely upon his own choice, and when one takes into consideration these facts, particu­larly the purpose and object of his establishing that resi­dence, the conclusion appears to be unavoidable that within the meaning of this statute he is one who is ordin­arily resident at East Riverside, New Brunswick, and is therefore liable for income tax under section 9 (a). ...

A literal or legalistic interpretation must be avoided when the basic object of the treaty might be defeated or frustrated in so far as the particular item under consideration is concerned.  ... Since (as shall be further discussed infra) under U.S. law all domestic corporations are taxed on world-wide income, the second sentence was simply not required in the Convention.   62                The OECD Model Convention is not the only international agreement worthy of consideration as an extrinsic material.  ...

(at p. 672) At the time of the application for certification now under consideration there was in force the collective agreement earlier mentioned, in which Telecom recognized the Union as sole and exclu­sive bargaining agent for employees of Western Region Installation having headquarters in Toronto and employed in connection with the installation of communications and related equipment. ... After consideration of the full record in all its thirteen volumes, a record which the Court did not have available to it upon granting leave, I have concluded that this Court is in no position to give a definitive answer to the constitutional question raised. ...

[Page 388] There remains therefore, for consideration the question as to whether or not the respondent has met the onus resting upon him under section 262 of the statute and has established that he was not guilty of a breach of the statute apart from section 217(3) and section 203(3). ... The foregoing sections 172 to 174 provide for the filing of material by the owner and consideration by the Deputy Minister who thereafter makes a report to the Minister upon which the latter either makes his decision or he may "refer the same to the court for decision. ...

On similar considerations (and bearing in mind the definition of “income” in s. 3(1)), the income in question is not “income accumulating in trust for the benefit of unascertained persons or of persons with contingent interests” within s. 11(2) (Minister of National Revenue v. ... Without repeating the considerations already mentioned, it is abundantly clear that no part of the trust fund, or specifically that part of it that the respondent seeks to tax, is income that will ever be received as such by the beneficiaries who it is now contended are unascertained persons. ...

Smith C.J.A. also quoted Masten J.A. in Re Langley 's Ltd. [5], at p. 132: …and that every shareholder affected by the proposed scheme receives such fair, candid and reasonable notice of the proposed arrangement as will afford him proper and adequate opportunity for its consideration prior to the meeting. ... A further and in my opinion a very important consideration is the fact that in the Gridoil proxy statement there was no mention of a $2,000,000 allowance under the Income Tax Act which could be deducted from income before the imposition of tax. ...

La partie pertinente de cette clause se lit comme suit: I empower my Executors to sell, alienate and dispose of the whole or any part or parts of my Estate and property, whether moveable or immoveable, for such prices, and subject to such terms and conditions as they alone may deem proper; to receive the consideration price of any and all such sales and to give valid discharges therefor. ... [Page 497] Aussi bien et en tout respect pour les tenants de l'opinion contraire, je suis d'avis que si on écarte de la considération l'existence du DEED OF DECLARATION AND ACCEPTANCE,—c omme l'ont fait les intimés pour les fins de cet argument,—il ne fait aucun doute qu'au sens de ces articles de la Loi fédérale, il y a eu, au décès de Madame Smith, une succession venant d'elle en ce qui concerne les biens qui lui furent légués par son époux. ...