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(see exhibit H) November 16, 2001- letter to representative, cc to client, advising his fax dated July 24, 2001, has been taken into consideration however it does not alter our position. ...                 (2)            The court may refer the matter back to the Minister for further consideration. ... I have given this request careful consideration and in all the circumstances I think costs should be in the cause unless the trial judge determines differently. ...

No. 2897, said that the following considerations should be helpful: 1)              A judge should not fix costs on his or her own motion. ... The Federal Court of Appeal upheld that decision in Merchant, 2001 D.T.C. 5245 with, at least, tacit approval of consideration of conduct prior to the commencement of the appeal. ... One could argue that the commencement of an action, in the sense of filing a Notice of Appeal, when determining costs, is not the beginning point for consideration of a party's conduct. ...

While the Appellant is seeking to depart from the Tariff, it is claiming party and party costs, not solicitor-client costs; the two are different cost awards, to which different considerations apply. ...   [37]          After careful consideration, all of the above factors lead me to believe that the Appellant is entitled to a lump sum cost award with respect to counsel fees. ...   [46]          This view, that experts’ rates should not exceed those of senior counsel, was reiterated by Barnes J. in GlaxoSmithKline, above; however, he went further, stating that any time spent by experts in “preparing [the client’s] counsel to examine [the other side’s] expert witnesses or in attending the examination of any other witness shall not be recoverable”. [24]   [47]          Counsel for the Respondent argues that all disbursements for experts should be dealt with by me on the basis of principles only; by doing so, the Respondent is left with the right to question the disbursements when the bill is presented for consideration by the taxing officer in the context of the principles or guidelines that I will have set out for him. ...

  [74]     In re-direct, he said that if he were asked he would have signed the vehicle over to the Company without consideration.   ... If they did not own them, how could they transfer them for no consideration as they indicated they would? ... Martin said that he would transfer the vehicle to the Company without consideration. ...

The Minister denied the ITC and, upon institution of the Appeals, the following issues arose in determining whether the Appellants were entitled to the ITC claimed:   (a)        Whether, in the context of each grant program, the Appellant municipalities made a supply to Alberta;   (b)                Whether the grant funding was consideration for those supplies; and   (c)                 If (a) and (b) were answered in the affirmative, whether all or any of the supplies were exempt supplies pursuant to Section 21.1 of Part VI of Schedule V of the Act.   5.         ... Further the Court held that with the exception of the Canada-Alberta Infrastructure Program and the Bridge/Culvert Agreements Program that the grant funding was consideration for that supply.   7.         ... I will conclude with a brief consideration of the policy implications of sections 21 and 21.1 ...

Lest anyone think that these matters are not complicated, there are two more considerations with reference to control to which I must address myself.  ... The second consideration with reference to control to which I have averted is that the evidence is clear that the workers had the right to hire helpers or replacements if they were ill.  ... To conclude with reference to control, this mass of considerations, even though there are one or more that tend to indicate that the workers were employees, the overwhelming conclusion is that the control factor indicates that these workers were independent contractors despite the requirement that they wear this uniform and despite its indication of a degree of subordination and cultural integration.                  ...

We note that in a 1990 technical interpretation (see document number ACC9276 in the Tax Window Files), Revenue Canada indicated that an EPSP could not be established for one employee, which could be a consideration where all of a shareholder‑manager’s remuneration was paid through an EPSP ... If the whole thing was a sham, different considerations might apply. The Minister however has not sought to say that. ... There is nothing in the legislation that says the funds have to be held or that if in effect it is a salary and wages being conduited through at exactly the same time, then different considerations should apply ...

The same considerations apply to shareholder guarantees for loans made to corporations. ... Steer, [1967] S.C.R. 34, it was held that a guarantee given to a bank for a company's indebtedness by the taxpayer in consideration for shares in the company was to be treated as a deferred loan to the company and that monies paid to discharge that indebtedness were to be treated as a capital loss. ... Audet’s testimony shows that, this interest in the profit was not taken into consideration when the decision was made ...

Sweet considered the proposal even though there was no financial benefit to Sweet in terms of differential spread between the interest rates and the Notes or other monetary consideration. ... The consideration received by Sweet for entering into the transaction was in the form of continued and cherished business relationship between itself and Frank. ... In applying the approach taken in Canada Trustco Mortgage Company, supra, the Appellant described the key question on a GAAR consideration to be:   Was the Appellant abusing the Act to rectify a problem when there is a manner to rectify the problem in the Act by the similar amendment that caused the problem in the first place?   ...

M.N.R. [15], the Court had to deal with an insubordinate piano teacher who was described as a free spirit that had carried out her work without respect or consideration for the structure created by the Royal Conservatory of Music. ... It is also clear that the test for control is the same under the common law as it is under the Civil Code of Québec; that the “relationship of subordination” concept is a useful import from the civil law in discerning what is or is not a contract of service; and that the tests developed in the context of vicarious liability situations are equally applicable to cases involving employment law, even though the underlying policy considerations involved are quite different ... This involves consideration of whether Zubairi integrated his function into Logitek’s business, or if he integrated Logitek’s needs into his business ...