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Since the foregoing issues were not strongly pursued, however, I find it better also to base my decision on considerations raised in relation to "mistake of law" to which I now turn.   ... "Accordingly," he concluded, "my considerations have been confined to the operation of the doctrine of mistake of law as argued. ... However, as my comments below will indicate, where unconstitutional or ultra vires levies are in issue, special considerations do arise which may call for a different rule.       ...

In my opinion, these considerations throw light upon the construction of the second sentence of para. 7. ... In none of them was there involved the question here under consideration. ... While, therefore, the computation of a tax may well be taken into consideration in determining its true nature and character, it is not conclusive. ...

Price to be paid as consideration for the grant v. Vesting provisions vi. ... In argument, the Appellants asserted, as a matter of fact, that the former holders of stock options: … received an equivalent number of trust units as part of the consideration they received on the cancellation of their stock options. ... The Appellants ask me to recognize any or all of the following in satisfaction of the requirement for an agreement: (a) An agreement between the former stock option holders and the Company to surrender their stock options in consideration for ten cents per option and whatever number of Trust Units would reflect the percentage ownership of the Company they formerly held through their stock options (applies to Mr. ...

There is nothing in the Treaty suggesting that a single‑purpose conduit corporation resident in Luxembourg cannot avail itself of the benefits of the Treaty due to some other consideration. ... Since all these principles and policy considerations cannot be accommodated in every single rule, a balancing exercise is inevitable (see Shell Canada Ltd. v. ... These considerations “are not independent of one another and may overlap” (ibid.). ...

The appellant's legal obligation to care for her children is a relevant consideration in this case: see, e.g., Criminal Code, R.S.C. 1985, c. ... If other policy considerations are disregarded, an availability analysis virtually compels this conclusion. ... In my view, consideration of the Charter values when interpreting the Act strengthens the conclusion that Ms. ...

Its clauses dealing with (1) price, (2) general terms and conditions, (3) declarations by the owner, (4) promise to sell and (5) special clause read as follows: PRICE This lease is granted for and in consideration of the sum of one hundred and twenty thousand dollars ($120,000) which the lessee undertakes to pay to the owner, at the owner's head office in Montréal, at 12195 Daigle, by means of sixty equal and consecutive monthly payments of two thousand dollars ($2,000) each, the first of these sixty instalments being due and payable on the fifth of July, one thousand nine hundred and seventy-six, and the others on the same day of each subsequent month until payment has been made in full; the whole without interest before the due date but with interest at the rate of ten per cent per annum after the due date on any payment owing, outstanding and not paid when due. ... The general canons of construction must be considered and the meaning of words determined from a consideration of all relevant statutory or regulatory provisions. ... The agreement provided that the purchaser had the right to obtain the deed of sale upon payment of either the whole consideration or of an amount sufficient to reduce the balance owing to a specified amount. ...

Duthie and his four sons began to give consideration to the development of the property. ... Duthie should hold off on the project and give some consideration to restructuring the development plan for the property with a view to spreading some of the economic risk. ... In my consideration of the total evidence, I also find that it is significant that Dr. ...

I realize that it is no easy task to distinguish between what is fundamental and what is not and that in this context this may demand consideration of abstruse theories of equality. ... Assuming there is room under section 15 for judicial intervention beyond the traditionally established and analogous policies against discrimination discussed by my colleague, it bears repeating that considerations of institutional functions and resources should make courts extremely wary about questioning legislative and governmental choices in such areas. [3] [Emphasis added.] ... Indeed, given the possibility of indirect or effects-based discrimination, that is, discrimination not apparent on the face of the statute, a consideration of legislative intent at this juncture does not answer the question as to whether the legislative provision under review is discriminatory under the Charter. ...

Where discrimination is found a breach of s. 15(1) has occurred and—where s. 15(2) is not applicable—any justification, any consideration of the reasonableness of the enactment; indeed, any consideration of factors which could justify the discrimination and support the constitutionality of the impugned enactment would take place under s. 1. ... This suggests that severability is as much a matter of functional considerations as it is of legislative intent and that the courts will have the last word. ...

The applicant’s case is that the amounts were paid as tax in error within the meaning of paragraph 44(1)(c), that under that subsection when a payment of tax in error has been made, the payer is entitled to a refund which the Minister has no authority to refuse and that even if the authority of the subsection to make a refund is permissive, the refusal of the applicant’s applications was based on extraneous considerations, including the fact that the tax should have been paid on sale of the oil to the applicant, even though the applicant was not responsible for the payment of such tax and the alleged arrangement with “the petroleum industry”, of which the applicant was not aware, to forego collection of the tax from the oil producers as required by the statute in favour of collecting it from distributors. ... It has occurred to me, upon further reflection, that the decisive and overriding consideration in Smith & Rhuland, in so far as context was concerned, was the contrasting use throughout the Act of the words “shall” and “may”. ... I put this opinion forward as an addition to the considerations expressed by Mr. ...