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Therefore, the CCA deduction is allowable.   100                        Both the Trial Division and the Court of Appeal failed to take the revenue into consideration and, in determining whether the equipment-related assets met the requirements of Regulation 1102, made incorrect inferences, asked the wrong questions of law and applied the wrong test, which constitute reviewable errors of law.  ...

Morand, are another consideration tied to unreported sales. Furthermore, the evidence reveals that some employees' wages were paid out of income that was not on the books, and points to other expenses paid for in cash (Exhibits I‑11 and I‑12) ...

This is an important consideration on both questions as to whether or not he was capable of understanding that he was a director and on the due diligence test. [156]    Counsel admitted that the Appellant looked at some construction drawings, ordered materials and called the union. ...

[94]   Since consideration of infringement and validity issues is, however, dependent on the construction of the patent claims in suit (Whirlpool Corp. v Camco Inc, 2000 SCC 67 at para 43 [Camco]), I will first interpret the contentious claims of each patent. ... Section 87 reads as follows: 87 (1) Subject to subsection (2), any claim that includes all the features of one or more other claims (in this section referred to as a “dependent claim”) shall refer by number to the other claim or claims and shall state the additional features claimed. 87 (1) Sous réserve du paragraphe (2), la revendication qui inclut toutes les caractéristiques d’une ou de plusieurs autres revendications (appelée « revendication dépendante » au présent article) renvoie au numéro de ces autres revendications et précise les caractéristiques additionnelles revendiquées. (2) A dependent claim may only refer to a preceding claim or claims. (2) La revendication dépendante peut seulement renvoyer à une ou plusieurs revendications antérieures. (3) Any dependent claim shall be understood as including all the limitations contained in the claim to which it refers or, if the dependent claim refers to more than one other claim, all the limitations contained in the particular claim or claims in relation to which it is considered. (3) La revendication dépendante comporte toutes les restrictions contenues dans la revendication à laquelle elle renvoie ou, si elle renvoie à plusieurs revendications, toutes les restrictions figurant dans la revendications [sic] ou les revendications avec lesquelles elle est prise en considération. [175]   By thus adding features to those claimed in the claim on which it depends, the dependent claim not only clarifies but also, in a way, limits the scope of the monopoly covered by the independent claim. ... In the same vein, this Court, in Janssen-Ortho Inc v Novopharm Ltd, 2006 FC 1234 at para 113 (aff’d 2007 FCA 217, leave to appeal to SCC refused, 32200 (December 6, 2007)), recalled that, not being a “scientific body”, it must “ take the facts of the case, the opinions of the experts and the circumstances as presented into consideration and come up with a weighed decision” on obviousness [emphasis added]. ...

  [82] Furthermore, not only must reference be made — when necessary to interpret federal legislation — to the law of the province in which it is to be applied, but both the English and French versions must be taken into consideration: M. ...

A consideration of how their roles evolved over time will assist this Court in understanding the current roles that they now exercise within the Orthodox Jewish community. [102]      The balance of the Eleff Report is relevant to the issue before the Court. c)      Necessity in Assisting the Trier of Fact [103]      The Appellants submit that the Eleff Report does not meet the Mohan criteria because the report attempts to usurp the role of the trier of fact in its deliberate use of the word “congregation” throughout the report and uses it as a synonym for the word “synagogue”. ...

., at paras. 49 and 52). [75]                           In this context, it does not matter that PGB was responsible [translation] “for performing the physical act” of producing the event (Baudouin and Jobin, at No. 650) and that Octane paid it $82,898.63 as consideration. ...

Although I express no view about the Tax Court’s conclusion, I observe that different considerations may apply in a GAAR context. [300] For its part, the respondent accepts, at least in the non-GAAR context, that the Minister does not have a choice as to whether to assess the annuitant or the RRSP. ...

In consideration of the contracts established subsequent to applications or requests submitted by the Agent, the Company pays to his/her fund all remuneration related to these contracts as established according to the Company’s Commissions and Bonuses Schedules and Remuneration Rules, adjusted from time to time, which form an integral part of this contract. ... Lorsque vous en commanderez, veuillez prendre en considération que nous préparerons éventuellement une version en format PDF dynamique (qui peut être remplie à l’écran). ...

In recognition of this difficulty, Lamer C.J. made it clear that courts must be flexible in their consideration of pre-contact activities. ...