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There is nothing in the reasons for judgment in the Courts below to indicate that the point now under consideration was put forward in those Courts; but, assuming that the point is open to the respondent, there appear to me to be two answers to it. ...

In examining the statute and the legal considerations arising in construing its provisions, it is well to bear in mind the Board’s finding of fact on the point of ownership: [Page 570] For the purposes of this Decision, the Board finds as a fact that ATCO is “managing or controlling” CUL and its subsidiaries and therefore is an owner of a public/gas utility. ...

Finally, I think I should be allowed to rely on considerations of the same kind as those on which the judgment of this Court was based in Board of Industrial Relations v. ...

It is with these considerations in mind that Section 31 of the Quebec Succession Duties Act is to be interpreted. ...

It is with these considerations in mind that Section 31 of the Quebec Succession Duties Act is to be interpreted. ...

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. ...

., and it was found that as the facts underlying the ratio decidendi in the former were not present, the decision did not affect the matter under consideration. ...

In addition to all other powers they have by law, my Executors and Trustees shall, without judicial authorization or the consent of any beneficiary, have the following powers which they may exercise in their uncontrolled discretion:   (a)   to sell, hypothecate and alienate from time to time all or any part of the property of my estate, moveable as well as immoveable, to receive the proceeds and consideration and grant discharge and main‑levee therefor and also to abandon or give away any property, moveable or immoveable that they may consider worthless;   (b)  to invest and re‑invest all moneys of my estate.. . .                                                                     . . .   ...

          (9)     Policy Considerations [118]                       The policy concern raised by the ESA is that a copyright holder should not be entitled to both a reproduction and a communication right in the context of Internet downloads. [119]                       The answer to this concern is straightforward: the rights of copyright holders under s. 3(1) are distinct and separate rights.  ... Its use should be facilitated rather than discouraged, but this should not be done unfairly at the expense of those who created the works of arts and intellect in the first place. [125]                       In light of these considerations, providing exceptions to the right to communicate by telecommunication is properly left to Parliament.  ...

While the issue in both of them is, of course, whether the assessments levied against the taxpayer for the years in dispute are correct, and there is a statutory presumption of their validity until they are shown to be erroneous either in fact or in law, the appeals involve consideration of the appropriateness of the instalment system of accounting to the taxpayer’s business and the computation of its income. ... Thus the prime consideration, Where there is a dispute about a system of accounting, is, in the first place, whether it is appropriate to the business to Which it is applied and tells the truth about the taxpayer’s income position and, if that condition is satisfied, whether there is any prohibition in the governing income tax law against its use. ...