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The circumstances must be examined as a whole, but it is nevertheless obvious that considerations based on the personal acts of the individual must receive special attention. ... 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. and further: Clearly, the purpose of the Convention has significant relevance to how its provisions are to be interpreted. ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ... All these factors bear consideration and as Major J. said in the Sagaz case (above), the weight of each will depend upon the particular facts and circumstances of the case. ... In such case, serious consideration has to be given to the intent of the parties. ...

Counsel continued by saying that the subsequent delivery of funds by the Appellant to the owner for an amount equal to the agreed purchase price (together with the tax amount claimed by the vendor to be owing by the Appellant in respect of the purchase) represented the delivery by the Appellant of consideration pursuant to the agreement. ... The appellant may adduce facts constituting a prima facie case which remains unanswered; but in considering whether this has been done it is important not to forget, if it be so, that the facts are, in a special degree if not exclusively, within the appellant's cognizance; although this last is a consideration which, for obvious reasons, must not be pressed too far. ... It is also consistent with the impressions of Duff, J. in Anderson Logging Co. stated above and repeated here: The Appellant may adduce facts constituting a prima facie case which remains unanswered; but in considering whether this has been done it is important not to forget, if it be so, that the facts are, in a special degree if not exclusively, within the Appellant's cognizance although this last is a consideration which, for obvious reasons, must not be pressed too far. ...

However, that is not a consideration in these appeals. [3]            By Notice of Assessment dated May 19, 1999, the Appellant was assessed inter alia for employment insurance premiums and Canada Pension Plan contributions for the 1998 taxation year in respect of the individuals listed in Schedule ‘B' attached to and forming part of these Reasons for Judgment. [4]            By Notice of Assessment dated May 19, 1999, the Appellant was assessed inter alia for employment insurance premiums and Canada Pension Plan contributions for the period January 1, 1999 to February 28, 1999 in respect of the individuals listed in Schedule ‘C' attached to and forming part of these Reasons for Judgment. [5]            By letter dated July 28, 1999, the Appellant appealed to the Minister for a reconsideration of the said 1997, 1998 and 1999 assessments. [6]            In response to the appeal, the Minister by letter dated November 4, 1999 decided to confirm each of the assessments on the basis that each of the individuals named in the respective schedules "D" for 1997, "B" for 1998, and "E" for 1999 attached to these Reasons, was employed by the Appellant under a contract of service and was thus an employee. [7]            The Minister also specifically made a separate decision dated October 7, 1999 that one Matthew Huston was employed in insurable and pensionable employment under the Employment Insurance Act (the " EI Act ") and Canada Pension Plan (the " Plan ") for the period March 23, 1998 to January 11, 1999 as he was employed by the Appellant under a contract of service. [8]            The Minister also specifically made a separate decision dated October 7, 1999 that one Dallas Lowe was employed in insurable and pensionable employment under the EI Act and the Plan for the period December 5, 1998 to March 3, 1999 as he was employed by the Appellant under a contract of service. [9]            Each of the decisions were said to be issued pursuant to section 93 of the EI Act and section 27 of the Plan. [10]          The Appellant has now appealed to this Court from each of these decisions of the Minister. ... No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ... If, however, the substance of the arrangement clearly derogates from the expressed intention or label, then clearly it is the substance of the arrangement to which the Court must give consideration. [39]          Control: The aspect of control or supervision has to rest primarily on the right to control or supervise, whether or not it was actually exercised. ...

          …   (9) Where in a taxation year a trust governed by a registered retirement savings plan (a) disposes of property for a consideration less than the fair market value of the property at the time of the disposition, or for no consideration, or (b) acquires property for a consideration greater than the fair market value of the property at the time of the acquisition, the difference between the fair market value and the consideration, if any, shall be included in computing the income for the taxation year of the annuitant under the plan. …   (10) If at any time in a taxation year a trust governed by a registered retirement savings plan uses or permits to be used any property of the trust as security for a loan, the fair market value of the property at the time it commenced to be so used shall be included in computing the income for the year of the taxpayer who is the annuitant under the plan at that time ...

" Second, he downplayed the role of the "commercial mainstream" consideration:   52.       In my respectful view, the   Recalma   line of cases has sometimes wrongly elevated the “commercial mainstream” consideration to one of determinant weight.  ... This consideration must be applied with care lest it significantly undermine the exemption ...

The Minister urges the Court to interpret the Act as it has interpreted the Customs Act and confirm that a statutory appeal under section 30 of the Act is limited to a consideration of the Minister's section 27 decision that the Act was contravened for failure to report the seized currency. ... This being the case, where the provision under consideration is found in an Act that is itself a component of a larger statutory scheme, the surroundings that colour the words and the scheme of the Act are more expansive. ... Indeed the Minister takes the position that judicial review of such decisions is available and the existence and ambit of the privative clause is to be assessed in the consideration of the factors comprising the pragmatic and functional analysis. ...

The representations submitted as well as the official reports received were carefully noted and taken into consideration. ... However, in consideration of the particulars of this case, discretion is being exercised and a degree of mitigation is warranted. ... Les termes de mainlevée ont été réduits en considération des bijoux décrits par le gemmologiste comme étant très usagés et en considération des factures qui correspondaient aux bijoux saisis. ...

We therefore regret to inform you that your application will not be given further consideration in this selection process.   ... She adds that if the board had doubts as to the precise nature of her experience, it had a duty to accept her application for consideration at the assessment stage. ...   [41]            She concluded her affidavit with more general considerations, including the following : (1)                The fact that she held a position in which she verified the results of her co‑workers’ audits and that her revisions could have an impact on the assessment of their work. ...

For this Court, my colleague Justice MacTavish, after citing section 18.5 of the Federal Courts Act [10] wrote at paragraphs 33 to 37 of her reasons: Having given the Minister’s argument careful consideration, I am satisfied that this Court does in fact have jurisdiction to entertain LJP’s application.   ...   [22]            With great respect to counsel for the Applicant Trust and to the Applicant Trust itself, the existence of an alleged “clear public legal duty” does not arise for consideration unless an application for judicial review is brought in a timely manner.  ... The Agency has indicated that this interpretation would generally prevail across most if not all of Canada ’s income tax treaties if the definition “person” in the particular treaty under consideration makes reference to both an “individual” and a “trust”.  ...