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This document acknowledges receipt by the original company of the sum of $116,640 and in consideration therefor that company and the appellant [Page 51] released the other parties from all claims in respect of the covenants in the indenture of the 12th June, 1879, to keep the telegraph lines, system and plant in good working order and to yield them up in the same condition. ... It is the contention of the appellant that not only the sum of $116,640 but the continued payment of the rent of $62,500 were capital, both together being the consideration for the settlement of the claims by the original company in respect of the demised telegraph system and property. ... Under date of June 12, 1879, The Dominion Telegraph Company leased to The American Union Telegraph Company for 99 years “all the telegraph lines and the entire telegraphic system and plant” “for and in consideration of the rents and covenants and agreements” therein specified. ...

On the other hand, it appears essential to give consideration to the decision of this Court in Minister of National Revenue v. ... The Court did not reach the question of apportionment in deciding the case because it was held that the provincial income tax under consideration was not the kind of tax contemplated and, therefore, no part of it was deductible. However, it is noteworthy that this conclusion was reached largely upon consideration of the language of the Tax Rental Agreement. ...

On a consideration of the whole record, the total amount of $180,000 fixed by the Court of Appeal was not excessive and should not be disturbed. ... As to that item he held that the learned trial judge was right to take into consideration the fact that had Jennings received his salary he would have had to pay income tax on it. ... On a consideration of the whole record I am satisfied that, even on the assumption that the income tax which Jennings would have had to pay had he lived and continued to earn his salary should be taken into consideration in assessing his damages, the total amount of $180,000 fixed by the Court of Appeal is not excessive and should not be disturbed. ...

The total consideration was $31,000, one half of which was paid in cash and the other secured by mortgage. ... At page 29 of the report, Cozen-Hardy M.R. after stating the facts in Gomm's case said that as he read that case it was a clear and distinct authority for the view that the contract there under consideration could have been enforced against Powell. ... The Court was unanimous in holding that the grant of the option there under consideration did not offend the rule because the future interest which it created was, within the period permitted by the rule, destructible by the lessor without the concurrence of the lessee, but it appears to me to be implicit in all the reasons delivered that if this had not been so and the option had consequently offended the rule it would have [Page 505] been void and unenforceable although the action was between the original parties to the lease. ...

In the early considerations given it, the idea of exterritoriality, the physical projection of one sovereignty within the borders of another, arose probably from one of its earliest examples, that of a public vessel entering a foreign port. ... In this we are not to disregard the practical consideration, if not the necessity, of that "general assent and reciprocity", of which Lord Macmillan speaks in Compania Naviera Vascongardo v. ... The considerations bearing upon a refusal to allow a recovery of this nature are indicated in Grantham v. ...

The judiciary is the guardian of the constitution and must, in interpreting its provisions, bear these considerations in mind. ... In deciding whether to exercise the right… [to authorize entry and search], he will be governed by many considerations, dominant among which is the public interest and his duty as an executive officer of the government to administer the Act to the best of his ability. ... They too are investigatory rather than adjudicatory, with his decision to seek approval for an authorization to enter and search premises equally guided by considerations of expediency and public policy. ...

                  (2) Where the Minister after consideration of the special report concurs in the opinion of the Superintendent, he shall request the society within such time, not exceeding four years, as he may prescribe, to make good the deficiency ... In my opinion, the comments of the former Chief Justice have no application to cases such as the one under consideration. ... In my opinion, there is simply no need to remit the matter to the Tax Court Judge for further consideration. ...

    [26]            As a result, the Judge went on to consider the other contextual aspects of the modern approach to interpretation, including the policy considerations behind the limitation period of section 68. ...   [41]            The respondent submits that the Judge was correct in considering the policy considerations behind the creation of the two-year limitation period in section 68.  ... As a result of these considerations, the Judge concluded that the appellant’s claim did not meet the requirements of the provision with respect to FST paid on sales of bathroom tissue. ...

(subventionneur) Subsidized residential complexes (2) For the purposes of subsections 191(1) to (4), where (a) a builder of a residential complex or an addition thereto is deemed under any of subsections 191(1) to (4) to have, at any time, made and received a supply of the complex or addition, (b) possession or use of at least 10% of the residential units in the complex is intended to be given for the purpose of their occupancy as a place of residence or lodging by (i) seniors, (ii) youths, (iii) students, (iv) individuals with a disability, (v) individuals in distress or individuals in need of assistance, (vi) individuals whose eligibility for occupancy of the units as a place of residence or lodging, or for reduced payments in respect of their occupancy as a place of residence or lodging, is dependent on a means or income test, (vii) individuals for whose benefit no other persons (other than public sector bodies) pay consideration for supplies that include giving possession or use of the units for occupancy by the individuals as a place of residence or lodging and who either pay no consideration for the supplies or pay consideration that is significantly less than the consideration that could reasonably be expected to be paid for comparable supplies made by a person in the business of making such supplies for the purpose of earning a profit, or (viii) any combination of individuals described in any of subparagraphs (i) to (vii), and (c) except where the builder is a government or a municipality, the builder, at or before that time, has received or can reasonably expect to receive government funding in respect of the complex, the amount of tax in respect of the supply calculated on the fair market value of the complex or addition, as the case may be, is deemed to be equal to the greater of (d) the amount that would, but for this subsection, be the tax calculated on that fair market value, and (e) the total of all amounts each of which is tax that was payable by the builder in respect of (i) real property that forms part of the complex or addition, as the case may be, or (ii) an improvement to that real property. [15]          There are a number of conditions in section 191.1 but most of them are either not in dispute or are very clearly met on the evidence. ... First, the Appellant takes the position that the use of the words “for the purpose” suggests that an all or nothing approach applies with respect to the payments and, consequently, section 191.1 cannot apply unless the payments are solely for the purpose of making available residential units. [65]          Second, the Appellant suggests that the section was never meant to apply where the amounts are paid as consideration for supply; the section is meant to apply where the grantor is somehow providing a benefit to the builder. ...

He paid $18,000 to SGG as consideration for participating in the gifting arrangement. ... He paid $7,000 to SGG as consideration for participating in the gifting arrangement. ... Before accepting consideration in respect of a tax shelter, a promoter must have received an identification number in respect of the tax shelter. ...