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That the paramount consideration is the intention as gathered from the evidence has been expressly approved in cases in this country— as, for instance, in the passage cited from Shtitz v CNR, supra. ...

I am satisfied upon the evidence that the appropriate amount of G.S.T. funds under consideration is $21,558.06.1 also order that the sum of $21,558.06 in G.S.T. funds currently held by the trustee be paid out to Her Majesty the Queen in Right of Canada. ...

It would only be after taking all of these and other relevant facts into consideration that the Minister, acting judicially, would decide whether his approval should or should not be given to the use of this section. ... Taking all of the above into consideration, I am satisfied that the documents should be returned. ...

(a) for debts incurred by the deceased, or encumbrances created by a disposition made by the deceased, unless such debts or encumbrances were incurred or created bona fide for full consideration in money or money’s worth wholly for the deceased’s own use and benefit, and take effect out of his interest; nor (b) for any debt in respect whereof there is a right to reimbursement from any other estate or person, unless such reimbursement cannot be obtained; nor (c) more than once for the same debt or encumbrance charged upon different portions of the estate; nor (d) shall any allowance or reduction be made for the expense of administration of the estate (except probate duty) or the execution of any trust created by the will of a testator. (2) The allowances made under subsection (1) in determining the dutiable value shall be deducted from the value of only those portions of the property out of which the funeral expenses, debts, encumbrances, and probate fees are payable respectively, and where the property situate within the Province forms only part of the property of a deceased, the allowances shall be deducted from the value of the property within the Province to the extent only of an amount which bears the same ratio to the value of the property within the Province as the value of that property bears to the gross value of all property of the deceased, wherever situate, both within and without the Province. ...

Kelly in fact transferred the trademarks in question to Nabob in consideration of one dollar and the trademarks were not separately dealt with other than as part of the assets of Nabob in the sale to Jacobs EG. ...

Hess was not referred to him for his consideration at the time of his ruling. ...

C.R. 3; [1956] C.T.C. 189, Thorson, P. said at pp. 25, 211: In my opinion, it may now be taken as established that the fact that a person has entered into only one transaction of the kind under consideration has no bearing on the question whether it was an adventure in the nature of trade. ...

The statutory considerations militating against any form of review of a warrant, save for fraud, do not apply to attacks on the execution of a warrant. ...

Ronceray et al. (1960), 31 W.W.R. 385, 23 D.L.R. (2d) 32, Schultz, J. stated at page 391: 21 think a consideration of these cases indicates that in deciding whether or not the use of the words "deem" or" deemed" establishes a conclusive or a rebuttable presumption depends largely upon the context in which they are used, always bearing in mind the purpose to be served by the statute and the necessity of ensuring that such purpose is served. ...

Making such clearly unfounded claims of privilege can only reduce the time available for consideration of documents in respect of which a claim for privilege might succeed. ...