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“The Deductibility of Fines:  Considerations From Law and Policy Perspectives” (1984), 13 Austl. ... In light of these considerations, Lamarre J.T.C.C. concluded that the levy imposed by the Board under s. 6(e) of the Standing Order was not a penalty.  ... These considerations all point to characterizing the levy as a current expense.  ...

., as it was by Kerwin J. in the Dominion case because of the difference in wording between the New Zealand statute and the relevant provisions under consideration in each of those cases. ... (b) under consideration in that case. [Page 28] To the extent that Southern v. ... In essence, the main purpose and the result of the litigation was to improve the consideration received for the disposition of a capital asset. ...

J. said: [Page 63] Upon consideration of all evidence, bearing in mind the strictness with which taxing statutes are to be interpreted, I conclude that the main, dominant or preponderant purpose of the applicant credit union is to provide loans to members for provident and productive purposes, at a low cost, thus not a “business” or “financial business” within the meaning of the Assessment Act. ... The commercial activity test, as expressed by Evans J.A., requires a consideration and an evaluation of all factors in order to determine whether in reality the corporation is of a true commercial nature. ... Essentially it has been based upon a consideration of whether the activity concerned is carried on for the purpose of earning a profit or for some other preponderant purpose. ...

The provision for its payment is part of the consideration promised by the appellant in order to secure its capital. ... M.N.R., [1940] A.C. 127), or, as otherwise stated, he has failed to exercise his discretion ‘‘bona fide, uninfluenced by irrelevant considerations and not arbitrarily or illegally’’ (D. ... The other cases referred to by counsel for the appellant are all distinguishable from that here under consideration on the basis either that the Minister had failed to make any allowance and, therefore, to exercise any discretion, or that he had erred in relation to the facts. ...

. * * * In short, the obligation to make these payments was undertaken by the appellants in consideration of their acquisition of the right and opportunity to earn profits, that is, of the right to conduct the business, and not for the purpose of producing profits in the conduct of the business. * * * * * In the case of Robert Addie & Sons' Collieries, Ld. v. ... This Court, however, cannot be influenced by such considerations, being concerned only with the interpretation and application of the law as it stands. ... If we were free to decide this appeal on considerations of practical business sense and equity, or to deduce from decided cases the governing rule, which should be applied in determining whether the respondent was or was not entitled, under the formula prescribed by s. 6 of the Canadian Income War Tax Act, to the deduction claimed in computing its assessable profits or gains for the year 1934, I should have no hesitation in adopting the conclusion at which the learned President of the Exchequer Court arrived and the reasons he has given therefor. ...

REFERENCE by His Excellency the Governor General in Council to the Supreme Court of Canada, for hearing and consideration, pursuant to the authority conferred by s. 55 of the Supreme Court Act, R.S.C., 1927, c. 35. ... —By Order in Council dated 20th March, 1934, certain questions have been referred to this Court for hearing and consideration, pursuant to s. 55 of the Supreme Court Act, as follows: 1. ... In conclusion, it may be stated, therefore, that an appraisal, in a sense, involves, on the part of any appraiser, whether in the initial steps, or upon review, or upon appeal under s. 48, the taking into consideration of the state of the law on the subject; but there is a clear distinction between that and the power to determine the question as a question of law. ...

.: The document under consideration in this case had the effect that the title to the oil and gas remained in the owner subject to the incorporeal right of the "lessee", which right was extinguished on the termination of the lease. ... Whether petroleum and natural gas in situ are to be classed as corporeal hereditaments and sold as land has been the subject of a great deal of consideration by Courts, particularly in the United States, and the application of common law conceptions to substances of such character, whose utility was little appreciated before this century, has produced a wide variance of opinion; but for the reasons following, the determination of that question here becomes unnecessary. ... A fortiori would that consideration operate in respect of the fugacious minerals we are dealing with. ...

In that case, s. 203 of the Customs Act, R.S.C. 1952, c. 58, was under consideration concerning a charge of unlawful possession of some watches unlawfully imported into Canada. ... In the Appleby case consideration was also given to the famous dictum of Lord Sankey in Woolmington v. ... It was, however, contended on behalf of the respondent that the case of Appleby was distinguishable as the reverse onus created by s. 224A(1)(a) under consideration in that case was predicated on proof of the existence of facts which the accused was in a position to controvert, whereas whether or not the importation of foreign goods in the present case was unlawful might well be something of which the accused had no knowledge. ...

The agreement provided for the sale to Sumitomo of shares of the Company, the consideration to be used by the Company to complete exploration of the ore bodies and, in particular, to explore an anomaly lying between the Jersey and East Jersey zones which, were it found to have contained sufficient tonnage of commercial grade, might have necessitated a pit dealing with or including all three zones. ... On these findings, and after a consideration of the relevant authorities, the learned trial judge concluded that the Company had operated two distinct mines and that it was entitled to the tax benefit provided by s. 83(5) in respect of the Jersey mine. ... At p. 880, Pigeon J. said: In my view, the decisive consideration in favour of the Minister’s decision is that the MacLean orebody was not developed as a separate mine. ...

There remained for consideration only the cross-appeal for the costs of proceedings before the Mining Commissioner. ... There are, however, more compelling considerations which lead me to conclude that this Court can deal with the costs in the present case in respect of all the proceedings through which the case has come, ending in this Court. ... There remains for consideration only the question of costs, more particularly the claim advanced by way of cross-appeal by respondents for costs of the proceedings before the Mining Commissioner. ...