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In both Courts the question of law considered was whether the Tariff Board erred in holding that the product known under the trade mark "Clorox" imported into Canada was properly classifiable for tariff purposes under Tariff Item 219 a. ... They also argued that the principal and chief use of the product should be considered in determining whether the product could qualify as a preparation for disinfecting under Tariff Item 219 a and that, as the principal use of Clorox was for bleaching and not for disinfecting, it did not so qualify. ... [Page 173] Prior to the hearing by the Tariff Board of Appeal No. 398, the Board had considered, in Appeal No. 363, whether "Clorox" was properly classified under Tariff Item 219 a and had expressed the opinion that it was not. ...

II, c. 29, the aggregate value of the property passing on the death of the deceased, the Minister included the property mentioned above which he considered as property coming within that description. ... The donation to be made by me to THE ROYAL TRUST COMPANY for the benefit of my said daughter AGNES HENRY WILSON, shall be considered as a payment to my daughter in advance on account of her share in my estate & in the division of my estate the TRUST PROPERTY mentioned in said Deed, or the securities representing the same at the time of my death, shall be considered as of the value of FIFTY THOUSAND DOLLARS. ... M.N.R., [1953] 2 S.C.R. 58; [1953] C.T.C. 263, to which we were referred by appellants, differ, fundamentally and in more than one way, from: the one here considered. ...

.; (b) such portion of each outlay or expense made or incurred as would, but for paragraph (a), have been deductible in computing a taxpayer's income for a taxation year shall be deductible in computing his income for the subsequent year to which it can reasonably be considered to relate;... ... Further, because their primary objective, the inducement of tenants to rent space in the building, was achieved in the year of the expenses, the T.I.P.s were to be considered current expenses. ... In response to T.C.P.L.'s argument that Canderel was wrongly decided because the effect of s. 18(9) of the Act (which requires the amortization of certain prepaid expenses but not T.I.P.s) was not considered, Robertson J.A. began by considering T.C.P.L.'s understanding of the law as it stood before Canderel. ...

C.R. 174; [1962] C.T.C. 231, considered these authorities and others in application to the following circumstances: The taxpayer had, for many years, a contract with Doulton & Co. ... Limited as well considered to be the appellant’s interest in the goodwill and business in Doulton products in Canada. ... The net income of the mortgage department, before general and administration expenses are considered, ranged from 27.6% in 1958 to 51% in 1961 of the whole net income of the taxpayer’s business. ...

Would the note still be considered an absolute liability to repay $85,000?  ... The trial judge considered it important; the Federal Court of Appeal did not ... The “default” provisions cannot be considered to alter this contingency. ...

It referred the matter back to the CITT so that it could apply what the Court of Appeal considered the appropriate analysis for resolving duplicative prima facie classifications.  ... The substantive outcome and the reasons, considered together, must serve the purpose of showing whether the result falls within a range of possible outcomes:  Newfoundland and Labrador Nurses’ Union v. ... The Alleged Errors [38]                           The Federal Court of Appeal identified what it considered to be errors in the CITT’s reasoning which, it said, renders the decision unreasonable.  ...

The nature of the complaints made by the appellant is illustrated by the two typical examples which were considered in the Appellate Division. ... Again, there was no suggestion that the content of the notice by the corporation could not be considered by the Court of Revision. ... The cases cited must be considered in the light of subsequent decisions in respect of the application of s. 96 of the British North America Act. ...

The appellant quite properly asked that its application be considered under section 5(3). ... (v) There is no provision in the several deeds of gift similar to that considered in Bourque v. ... Moreover, there was no provision in these four instruments such as that considered in National Trust Co. ...

It could not be accepted that what the parents considered reasonably safe, should be considered a “folly” on the part of the ice cream vending company. ... I turn now to the three appeals considered in these reasons. They are three appeals all taken with leave of this Court. ... I cannot agree that what the parents considered reasonably safe, should be considered a “folly” on the part of the ice cream vending company. ...

That was so because these amounts were not considered to be in the nature of income for tax purposes. ... But can they be considered evidence as to what portion of the $360,000 was allocated to such losses? ... I mean, I think when- I think I considered that the money was more. But there were many other factors involved. ...