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The question whether the tax is an excise duty of the class falling within the exclusive authority of the Parliament of Canada to impose can be considered more conveniently with section 5. ... It is the general tendency of the legislation that must be considered, and exceptional cases must be ignored. ... In the Kingcome Navigation case [43], the statute there considered also provided for a license. ...

He began by commenting upon what he considered to be an “incompleteness” in the process (para. 25).  ... Bennett J. should therefore have considered this approach as an alternative to her award.  ... The chambers judge correctly considered this requirement and found it to be met.  ...

However, the entire series of transactions should be considered in order to determine whether the individual transactions within the series abuse one or more of the provisions of the Act.  ... The Minister concedes that the $562,500 mortgage loan is properly considered to be a refinancing of the $562,500 stock purchase loan.  ... At para. 46 of his reasons, LeBel J. also says that the “interpretation and application” of s. 74.5(11) should be considered in another case. ...

The Court has even done so of its own motion, as we shall see. [22]                           The test for whether new issues should be considered is a stringent one. ... Thus, this Court may answer a constitutional question that was not even considered in the courts below. ... [para. 49]  [116]                       The importance of a full evidentiary record when resolving constitutional questions was considered in MacKay v. ...

In constitutional terms, the rule must be considered an indivisible whole. ... These two arguments are related and will be considered in turn under this heading. ... If, therefore, the secrecy rule regarding police informers' identity must be considered an indivisible whole in constitutional terms, it must be classified according to its salient characteristics. ...

Dignity in this sense involves the right to present core aspects of oneself to others in a considered and controlled manner; it is an expression of an individual’s unique personality or personhood. ... That this requirement is considered a high bar serves to maintain the strong presumption of open courts. ... Dignity, used in this context, is a social concept that involves presenting core aspects of oneself to others in a considered and controlled manner (see generally Matheson, at pp. 327‑28; Austin, at pp. 66‑68). ...

The charging section is section 9, of which subsections 3 and 4 must first be considered in this case. ... In a very fully considered judgment the Board confirmed the assessments made by the Commissioner of Income Tax. ... This claim was made before the Board and, although it does not seem to have received as much consideration there as it did before us, it was considered by them. ...

If they are, and if section 219 of the Customs Act were the only enactment to be considered in connection with the complaint brought against the appellant, I would hold, on the authority of The King v. ...

The Tax Appeal Board and the Exchequer Court upheld the assessment, but the two tribunals did not agree as to the basis on which the $700 should be considered as income. ...

Des Groseillers argues that section 422 does not apply in this case because sections 47.18 to 58.0.7 of the T.A. constitute a complete code that contains, within itself and in an exhaustive manner, all the rules for the computation of income derived from the issuance of securities to employees, as well as all the legal fictions that the legislature considered necessary to adopt in support of those rules. ...