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Thus the prime consideration, where there is a dispute about a system of accounting is, in the first place, whether it is appropriate to the business to which it is applied and tells the truth about the taxpayer's income position and, if that condition is satisfied, whether there is any prohibition in the governing income tax law against its use. ...

Canada (Attorney General), [1994] 1 FC 742:   Where the duty sought to be enforced is discretionary, the following rules apply:   (a) in exercising a discretion, the decision-maker must not act in a manner which can be characterized as “unfair”, “oppressive” or demonstrate “flagrant impropriety” or “bad faith”;   (b) mandamus is unavailable if the decision-maker’s discretion is characterized as being “unqualified”, “absolute”, “permissive” or “unfettered”;   (c) in the exercise of a “fettered” discretion, the decision-maker must act upon “relevant”, as opposed to “irrelevant”, considerations;   (d) mandamus is unavailable to compel the exercise of a “fettered discretion” in a particular way; and   (e) mandamus is only available when the decision-maker’s discretion is “spent”; i.e., the applicant has a vested right to the performance of the duty ...

In such cases, the provisions of each statute must be read in the context of the others and consideration must be given to their role in the overall scheme. 2                  [11]      The Fertilizers Act 3 defines fertilizer as: "fertilizer" means any substance or mixture of substances, containing nitrogen, phosphorus, potassium or other plant food, manufactured, sold or represented for use as a plant nutrient; "engrais" Substance ou mélange de substances, contenant de l'azote, du phosphore, du potassium ainsi que tout autre élément nutritif des plantes, fabriqué ou vendu à ce titre ou représenté comme tel. [12]      The evidence indicates that Fibramulch contains small quantities of three essential nutrients found in fertilizers, i.e. nitrogen (0.17 %), potassium (0.5 %) and phosphorous (0.5 %). [13]      Further, due to the loading (quantity used per acre) and lack of dissipation of the nitrogen content into the air as compared to conventional fertilizers, the nitrogen available to the new seedlings is greater after 7 to 10 days with Fibramulch then it would be using unincorporated conventional urea fertilizers. [14]      Fibramulch is used to promote germination of grass seed in areas which are otherwise difficult to seed. [15]      The Plaintiff maintains that the definition does not indicate a minimum amount. ...

This situation demands a more careful analysis based on consideration and balancing of all elements of statutory interpretation. ...

Even permanency of abode is not essential since a person may be a resident though travelling continuously and in such a case the status may be acquired by a consideration of the connection by reason of birth, marriage or previous long association with one place. ...

Other than a consideration of those numbers there is no rationale for resolving cases "on the basis of their own particular facts" since that would be contrary to the law as decided in Franklin. 25.            ...

His preoccupation with these pressing matters precluded consideration of instructing someone to act on his behalf and in any event, he did not consider this very personal matter suitable to involve another lay person nor was it economically feasible to seek professional help. ...

Such attachment would exist only through the intermediary of the foundation and this concept of attachment has to be ruled out from any consideration, it seems, under article 900 C.C.Q. ...

Nevertheless, Will-Kare requests that we adopt the Halliburton and Nowsco ordinary meaning interpretation such that the manufacturing of goods for sale includes all manufactured goods supplied to a customer for consideration, regardless of whether paving services are provided in connection with that supply. ...

ANALYSIS [20]            The commencement point for consideration of solicitor-client privilege within the context of the Act is found in section 232(1). ...