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" Moreover, in the Agreement, the Appellants clearly expressed their intent to take the offer into consideration and respond to it within a reasonable amount of time ... The option holder, or optionee, assigns a right, namely the option, and receives, as consideration, the property that he was entitled to acquire under the terms of the option. ... Taking all these facts into consideration, I find that, in the case at bar, there was a sufficient degree of negligence to warrant the imposition of a penalty under subsection 163(2) of the Act in the amount of $12,449 ...

The $442,849 loss was also calculated in accordance with these two provisions, which is not in issue: it was taken into consideration that the use of the $1,771,394 principle (3.02) both to purchase shares in Four Brothers and to make advances to it thus met the conditions in the provisions of the Act referred to above. ... It is quite obvious in this calculation that the interest paid up to the date of the bankruptcy was not taken into consideration, because it had already been deducted under paragraph 20(1)(c). ... They are in no way analogous to the consideration received in 1951 as the respondent's remuneration for the guarantee, which I have characterized as a deferred loan.“ The capital loss was not yet deductible in 1957, under the Act. ...

The Beauregard judgment has now been reversed in the Supreme Court, subsequent to the judgment of the Tax Court in the present case, which must therefore now be considered to have been based on erroneous considerations. ... This action was of course dealing with the validity of section 29.1 of the Judges Act which is no longer disputed by defendant and hence was a different issue from that under consideration here which is the consequence of not being able to make full deduction of the amounts withheld for pension contributions. ... I have already indicated doubt as to whether this is so, but even assuming that it were, the broader classification of defendant (and the other federally appointed judges under consideration) as taxpayers would have to be established by defendant so as to compare any alleged discrimination suffered by them with the situation of certain other taxpayers. ...

(b) The Disposition I think I can start this consideration by quoting my brother Morden in the recent case of R. v. ... A number of recent cases concerning the application of section 15 of the Charter, which did not come into effect until April 17, 1985, are pertinent to this consideration. ... To give effect to the respondents' contentions on this point would indicate that these people would be better off if, somehow or other, the completion of their cases could have been delayed until April 17, 1985... 1 think that this consideration bears squarely on the fairness of the application of the traditional rules to the retrospectivity issue in these cases. ...

If only the interest payment transaction was considered and market rates and other considerations were ignored, a finding of undueness could never be made. ... Subsection 245(1) mandates a broader consideration. In any event, Novopharm has not demonstrated why the Fording approach itself is not objective. ... Subsection 245(1) was interpreted in Fording as including consideration of the bona fide business purpose test. ...

Aylesworth J.A. said: There remains for consideration the effect of the evidence and findings made by the trial Judge with respect to the Kroy-Fulton deal so far as they affect Ciglen and the position in law of the respondent Black in the appeal as a whole. ... Aylesworth J.A. concluded his consideration of the guilt of the accused in reference to the Kroy-Fulton deal in these words: When the serious errors in law to which reference has been made are corrected, the facts as found by the trial Judge in the Kroy-Fulton deal lead inevitably to one conclusion—the guilt of the accused Ciglen as charged. ... So, in the present case, it is submitted that the learned trial judge had expressed a reasonable doubt not only on the three propositions of law, with which I have dealt, but for other reasons and that reasonable doubt was not within the consideration of the Court of Appeal, it not being a question of law alone. ...

In distinguishing questions of law from questions of mixed law and fact, one of the considerations is whether the point in controversy is one of general principle that might potentially arise in cases in the future. ... A more detailed consideration of the transactions demonstrates why it would be incorrect not to give meaning to the individual transactions in this case. ... The second is consideration of the direct use of the borrowed funds. At page 5065, Dickson C.J.C. states: In my view, neither the Income Tax Act nor the weight of judicial authority permits the courts to ignore the direct use to which a taxpayer puts borrowed money. ...

If paragraph 72(b) is answered in the negative, the Appeal for 1991 should be dismissed subject to the Court's consideration of the loss deducted described in paragraph 5(d) above ... Restaurants were under consideration by the appellant but not the size contemplated by Homa. ... It appears the total consideration paid by STB was $3,870,000 [6]           See paragraph 22 of the Agreed Statement of Facts. [7]           See paragraph 43 of the Agreed Statement of Facts. ...

  [53]         In short, Cromwell J. proposed the following analytical grid, which consists of two parts:   •         The analysis must take into consideration the substance and the plain and ordinary meaning of the terms used at subsection 87(1) of the IA. ... Murray received management fees from the companies in consideration for the management activities he performed. ...   [81]         As to the determination of the situs of business income, the residence of the debtor is not a preponderant factor. [14] It is, however, important to take it into consideration for the analysis. ...

In estimating the amount which should be allocated as a reserve for doubtful accounts, the plaintiff took into consideration the factors listed above as well as the amount the plaintiff might hope to realize (cents on the dollar) if the customer went bankrupt (referred to as the break-up value of the account). ... The evidence establishes that other considerations also entered into the plaintiff's identification of the doubtful accounts. With respect to the argument based on the "conservatism principle”, this is too general a consideration to allow me to draw the kind of specific conclusion therefrom which the defendant would wish. ...