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Considered: Quebec (Attorney General) v. A, 2013 SCC 5, [2013] 1 S.C.R. 61; referred to: Rocois Construction Inc. v. ... Despite these conclusions, she nonetheless considered the question whether it was appropriate to stay the Quebec proceedings. ... The criterion invoked by the Court of Appeal in this regard is thus already considered under the criterion of the eventual need for an exemplification proceeding in the other country. ...

In reaching its decision, the court considered the scope of Glenhuron’s relevant business, looking at its receipt of funds and use of funds. ... It held that only Glenhuron’s income‑earning activities had to be considered. ... A person who invests funds in the shares of a corporation or loans funds to the corporation is generally not considered a client of the corporation’s business. ...

on appeal from the court of appeal of quebec                      Bankruptcy ‑‑ Fraudulent preferences ‑‑ Late payment ‑‑ Validity of payment dependent on whether made in “ordinary course of business” ‑‑ “Ordinary course of business” to be considered in circumstances of each case, taking into account business relationship between debtor and creditor and industry standard ‑‑ Late payment normal between companies involved and standard for their industry ‑‑ Bankruptcy Act, R.S.C. 1970, c. ...

Cases Cited                      Considered: The Queen v. Marsh & McLennan, Ltd., [1984] 1 F.C. 609, reversing [1982] 2 F.C. 131; distinguished: Vancouver Pile Driving & Contracting Co. v. ... One of the amounts included in this complex formula is a corporation's "foreign investment income", defined in s. 129(4) as follows:                      (4) In subsection (3),   (a) "Canadian investment income" of a corporation for a taxation year means the amount, if any, by which the aggregate of   (i) the amount, if any, by which the aggregate of such of the corporation's taxable capital gains for the year from dispositions of property as may reasonably be considered to be income from sources in Canada exceeds the aggregate of such of the corporation's allowable capital losses for the year from dispositions of property as may reasonably be considered to be losses from sources in Canada,   (ii) all amounts each of which is the corporation's income for the year (other than exempt income or any dividend the amount of which was deductible under section 112 from its income for the year) from a source in Canada that is a property (other than a property used or held by the corporation in the year in the course of carrying on a business), determined, for greater certainty, after deducting all outlays and expenses deductible in computing the corporation's income for the year to the extent that they may reasonably be regarded as having been made or incurred for the purpose of earning the income from that property,   (iii) all amounts each of which is the corporation's income for the year (other than exempt income) from a source in Canada that is a business other than an active business, determined, for greater certainty, after deducting all outlays and expenses deductible in computing the corporation's income for the year to the extent that they may reasonably be regarded as having been made or incurred for the purpose of earning the income from that business,   exceeds the aggregate of amounts each of which is a loss of the corporation for the year from a source in Canada that is a property or business other than an active business; and   (b) "foreign investment income" of a corporation for a taxation year means the amount, if any, by which   (i) the amounts that would be determined under paragraph (a) in respect of the corporation for the year if the references in paragraph (a) to "in Canada" were read as references to "outside Canada",   exceeds   (ii) the aggregate of all amounts deductible under section 113 from the corporation's income for the year.   4.                 ...

Instead of liquidating capital assets to make the allocations, the trustees considered it advantageous to retain the Trust investments temporarily and finance the allocations by borrowing funds from a bank. ... Minister of National Revenue, 70 D.T.C. 6351; considered: Sternthal v. ... The allocations could not, by any stretch of the imagination, be considered as having been used for the purpose of earning income. ...

Scottish Imperial Insurance Co. (1879), 4 S.C.R. 192; considered: Lucena v. ... Before turning to an examination of the later cases which considered the divergent opinions expressed in Lucena v. ... She has set out the facts, referred to many authorities, and considered the law on this question of an insurable interest. ...

The proposal to add the predecessor to s. 462(2)   was based on a practical concern that the affected bank branch actually receive notice of the bank’s obligations before the obligations are considered binding. ... Cases Cited                     Distinguished: Royal Bank, Re (2002), 25 O.S.C.B. 1855; considered: Woodland v. ... Quite the opposite, s. 462(2) was enacted so that a bank is considered to be notified of an obligation once the relevant branch receives notice. ...

The respondent now raises certain objections in this respect in this Court, and these must accordingly be considered.   ... Applying this method, the expert witness Genest considered that the loss amounted to $1,081,629.  ... The credibility of an expert witness is obviously not the only point to be considered in weighing testimony, though it is a very important one.  ...

Considered:  Re Reevie and Montreal Trust Co. of Canada (1986), 53 O.R. (2d) 595; Hockin v. ... The Chief Justice next considered the Catalytic plans.  The first began in 1959 as a defined contribution plan.  ... The matter has, however, been considered by courts in England and the United States.  ...

Indeed, such a review makes it clear that these three factors are not the only ones to be considered.  ... "No prejudice" clauses of various kinds have been considered by the courts with conflicting results.  ... The British Columbia Court of Appeal first considered the effect of such clauses in Prospect Mortgage, supra.  ...