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Although “ordinary” shareholder agreements and other external documents generally should not be considered in assessing de jure control, a unanimous shareholder agreement (“USA”) is a constating document and as such must be considered for the purposes of this analysis.  ... C-44   (the “ CBCA   ”)), is to be considered a constating document for the purposes of the de jure control inquiry.   ... Rather, the dispute is as to which factors may be considered in assessing de jure control.  ...

The Queen, [1985] 2 S.C.R. 46; considered:  Canada Safeway Ltd. v. Minister of National Revenue, [1957] S.C.R. 717; Bronfman Trust v. ... He considered the tests summarized by this Court in Johns-Manville Canada Inc. v. ... If the money adds to the financial capital then the payment of interest on that loan will be considered to be a payment “on account of capital”.  ...

The forward contract must be considered separately from the credit facility and the securities pledge agreement. ... With respect to the final purported error, the trial judge’s reasons must be considered as a whole. ... This Court has previously considered how to determine a taxpayer’s intention. ...

Cases Cited                      Considered: Smith v. Anderson (1880), 15 Ch. ... On first reflection this sort of income could realistically be considered either business income or property income. ... The Court of Appeal considered that the fact that the taxpayer was a company in existence for some particular purpose "is a matter to be considered when you come to decide whether doing that is carrying on a business or not" (at p. 202). ...

Considered: R. v. Creighton, [1993] 3 S.C.R. 3; referred to: R. v. J.F., 2008 SCC 60, [2008] 3 S.C.R. 215; R. v. ... The Court of Appeal substituted a conviction on the charge of unlawful act manslaughter and ordered a new trial on the criminal negligence charge. [2] The Court of Appeal briefly considered — and rejected — Ms. ... Javanmardi’s conduct. [36]                           This Court most comprehensively considered how to assess and apply the reasonable person standard in Creighton. ...

An examination of the factors that were expressly included in clauses (a) to (h) reveals some common features among them and provides guidance as to matters that might be considered relevant in clause (i).  ... Roberts (2000), 136 O.A.C. 271; considered:   City of Burlington v. Dague, 505 U.S. 557 (1992); referred to:   Lurtz v. ... A full reading of his reasons indicates that he considered all of the above factors in arriving at that award.  ...

Impairment of the accused's defence is not a factor to be considered under s. 11(b). ... The Queen, [1986] 1 S.C.R. 863; considered: Barker v. Wingo, 407 U.S. 514 (1972); Dickey v. ... This approach, too, was fully considered and rejected by the majority in Mills, supra. ...

Reviewing courts must also refrain from reweighing and reassessing the evidence considered by the decision maker.                     ... New Brunswick, 2008 SCC 9, [2008] 1 S.C.R. 190; considered: Public Service Alliance of Canada v. ... Reviewing courts must also refrain from reweighing and reassessing the evidence considered by the decision maker (Khosa, at para. 64). ...

In the Act to amend the Act respecting insurance and other legislative provisions, the Québec legislature has declared that the ability to make a partial or total withdrawal of capital does not prevent an annuity contract from being considered as such.  ... However, because the provision is declaratory, it must be considered in the context of all the rules governing insurance and annuities.  ... What the declaratory legislation makes clear is that a stipulation which allows partial withdrawal also does not prevent the contract from being considered an annuity.  ...

Cases Cited   Considered:   Continental Bank Leasing Corp. v. Canada, [1998] 2 S.C.R. 298, rev’g [1996] 3 F.C. 713; distinguished:   Spire Freezers Ltd. v. ... They considered the evidence of the Canadians’ intentions and conduct in relation to each of the assets owned by the Commons at the material times.  ... That the alleged partnership must be considered in the totality of the circumstances prevents the mechanical application of a checklist or a test with more precisely defined parameters.    ...