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He informed the dean that he was entering his sixth year as department head and that this would be his final year in this position, since he intended, come September 1, 1995, to return to his strictly academic duties and resume his courses with students. [9]         For the purpose, as he put it, of "recharging his batteries" and "recycling himself" so as to be able to again provide courses of a high standard, and to update himself on recent developments in his area of research, he presented a sabbatical leave plan for the period from September 1, 1994 to August 31, 1995, in accordance with the procedure provided in the Collective Agreement. [10]       As required, he supplied a sabbatical leave plan that included the following features: restructuring of three undergraduate courses, development of a new formula and new content for a graduate level course, consolidation of the research focus of the electrometallurgy and corrosion research group, as well as consideration of new topics, work on ongoing students' theses and scientific and technical visits to various universities and research centres in Canada and abroad. ... Consequently, he did not give further consideration to the concept of "research". [31]       According to the Tax Court judge, for there to be a "grant", the funds to be granted must be granted following a process in which the payer is free to either make or refuse the grant. ... " The new topics that, as the appellant put it, fit nicely within the research projects currently under way were of two types: cathodic protection and environmental considerations in extractive metallurgy. [49]       Later, under the heading "Scientific and technical visits", the appellant indicated why he intended to visit certain universities, research centres and plants during the course of his sabbatical year. ...

Speaker, the basic objectives of the measures before the House for its consideration this afternoon are twofold: they are to protect the millions of jobs that today depend directly and indirectly on maintaining the international competitiveness of our vitally important manufacturing and processing industries.... ... In Nowsco and Halliburton, both supra, Urie J.A., for the Court, adopted a passage from the reasons of Reed J. in Halliburton in which she rejected the meaning based upon the common law distinction, opting instead for one based upon a literal construction of the word sale, such that any transfer of property manufactured by a taxpayer to a customer for a consideration, regardless of the nature of the contract between them, would amount to a sale within the meaning of the legislation. ... Based on that statement, counsel submitted that, in respect of category (d) activities, the taxpayer did use its equipment to manufacture components which it then placed in the customer's machinery in substitution for defective components, for a consideration. ...

In making this determination the objects of the employer’s business and the nature of the activities that it is carrying on in a foreign country will be the major factors to be taken into consideration. ... That test requires a consideration and evaluation of all factors in order to determine whether, in reality, a corporation is of a true commercial nature. ... Gorill felt that his considerations relating to the costs under the contract were reasonably presented. ...

Weir & Foulds and Howard Kestner (sic) reading as follows: FOR VALUABLE CONSIDERATION, the undersigned agree that if the purchase of the Property referred to in the Memorandum and the deed to the general partner has not been closed, and the deed to the general partner registered, by June 30, 1990, for whatever the reason, and whether or not any party or parties is in default in connection therewith, the undersigned agree that they and their sub-agents, successors and designates are not entitled to any commission or listing agreement or right of first refusal in connection with the Project and will cause the return of all commission, agreements, monies, notes, guarantees or other securities in connection therewith and will deliver a release to Asia Pacific, the Partnership, World U.S. ... This results from the fact that investors would be able to demand from Asia Pacific the repurchase of the Units for a consideration equal to the invested cash. ... The combination of Appellant's submissions and the Wise opinion have led me to conclude that the OM was prepared on the basis of furnishing investors with partnership loss deductions for the 1989 taxation year and that the urge to take advantage of same had paramountcy over consideration of the many steps that had to be taken in order for the transactions contemplated therein to be completed. [56]     Respondent's counsel adduced no evidence, ordinary or expert. ...

A literal or legalistic interpretation must be avoided when the basic object of the treaty might be defeated or frustrated in so far as the particular item under consideration is concerned. ... In deciding that these tests were not conclusive, he moved on to a consideration of “habitual abode”. ... Consequently, the subsequent consideration by Wells J. of the tie-breaker rules contained in the Treaty constituted obiter just as it had in Yoon. ...

Since it is still very much in question whether the legal relations in the case at bar were created bona fide, this is an important consideration.   53                                The second caveat presented by McLachlin J. is that, whatever the economic realities of the situation might be, they can never grant a court license to ignore clear statutory language. ... Rather, it must be understood to say that although context is always important, sweeping considerations of general statutory purpose cannot outweigh the specific statutory language chosen by Parliament. ... We must view access to the deduction in consideration of the use of the borrowed funds, as the provision directs us to; there is then no worry about an inconsistency. ...

High-Crest admits that the beds in the Addition were residential units made available to seniors, but submits that the predominant character of the supply by High-Crest is the provision of the Services under the Service Agreement and that accommodation is an ancillary component of the Services provided as consideration for the payments. [57]         High-Crest submits that section 2.1 of the Service Agreement and paragraph 3.0 of Appendix B to the RFP confirm that High-Crest was being retained to provide the Services and that it was High-Crest’s responsibility to ensure that it had a suitable facility to provide the Services. ... High-Crest’s entitlement to payment was therefore year to year, as the Services were provided under the authority of the annual licence. [59]         High-Crest submits that section 191.1 of the ETA was not intended to apply to a situation where the grantor is paying a consideration for the supply of something, in this case, the Services. ... In any event, the definition of government funding does not require a tracing of the specific use of the amount of money paid or payable by the grantor to the builder – it only requires a determination of the purpose for which an amount of money is paid or payable to the builder. [93]         It is also true that High-Crest was required to provide the Services as consideration for the payments it received from the Department. ...

The first proposition lays stress on the consideration that none of the many judicial pronouncements which have asserted control and management to be the test of residence was directed to such circumstances as the present in which the company’s own regulations conflict with what has been done. ... But I cannot think that such considerations are sufficient to introduce an important qualification upon this accepted test by which you try to ascertain what are the real facts about the seat of management and control and to put in its place what seems to be the merely formal device of studying a set of written regulations. ... Employing the principles in these cases, counsel for the defendant submitted that as a pure question of fact, the Court should find that part at least of the paramount or supreme authority of the Thibodeau Family Trust in relation to the management of the Trust was carried on in Canada and that in making such a finding, the Court should take into consideration these factors: (1) that one of the trustees, namely, Leo J Thibodeau in 1972 was a resident in Canada (he still is to-day); (2) that the trustee, Leo J Thibodeau, was the person who had sole power under the Trust Deed to appoint other trustees; (3) that Leo J Thibodeau as a trustee took a very active interest in the affairs of the Trust and he was the principal initiator of the investment program; (4) that the authority of the Bermuda trustees was circumscribed in the handling of certain bank accounts (see Exhibit 284, Volume 3, page 213 and Exhibit 60, Volume 1, page 116); (5) that Leo J Thibodeau was also the chief executive officer of the Canadian corporation, Thibodeau Pooling Limited, which corporation was fully owned by the Trust; and this corporation was used as a vehicle for the payment of certain expenses of the Trust, and therefore, in a way this corporation’s bank account was the bank account of the Trust (see Exhibit 261, Volume 2, page 400); (6) that in 1972 the principal activity of the Trust was in fact undertaken by Leo Joseph Thibodeau, the Canadian trustee and Canadian agents in negotiating the sale to Algoma Central Railway of the shares of Thibodeau Express Limited; and (7) that Leo Joseph Thibodeau ‘took certain decisions on behalf of the Trust without advising the Bermuda trustees until afterwards, as for example, a payment of $20,000 to one McCloskey at a time when it was thought that a trust investment was being made, and the giving of instructions to the Windsor solicitor Mr McWilliams to negotiate the Canadian tax problem with the Department of National Revenue. ...

There is a further consideration that relates specifically to IC 86-4R3. ... The location and size of the ejector may require further consideration, as they do not conform to published recommendations. ... Three of the design options are currently under consideration for physical modelling investigation. ...

Any transfer of property for consideration would suffice.  See Halliburton Services Ltd. v. ... 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.  ... Referring to the definition in the Oxford English Dictionary of “ sale ” as “ [t]he action or an act of selling or making over to another for a price; the exchange of a commodity for money or other valuable consideration ”, La Forest J. said of the word “ sale ”, in the admittedly different context of a real estate purchase agreement, “ I do not think the technical meaning that lawyers may attach to a word for certain purposes should be substituted for the ordinary meaning of that word in everyday speech unless there is evidence that the parties intended to use it in that special or technical sense ” (p. 84).  ...