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I agree with the submission made by counsel for the appellant that in order that the plan with which we are concerned may be considered an ‘‘employees profit-sharing plan’’ it must fulfil the following conditions: (1) the employer must make payments to a trustee in trust for the benefit of its employees; (2) the payments must be computed by reference to the employer’s profits from its business; (3) all amounts paid to the trustee and all profits (except capital gains or losses realized or sustained since 1955) must, in each year, be allocated either contingently or absolutely to individual employees. ...

To regard these payments as purchase price, and therefore as chargeable against capital rather than against revenue, could not, I think, be considered an unreasonable view. ...

One such instrument was considered by this Court in Royal Bank of Canada v. ... The new Ontario provision does not appear to have been considered by the courts.  ... The appellant chose to exercise its right to compensation, and that is the right that must be considered. ...

Analysis (1) General principles of profit computation 28 In the relatively recent case of Symes, supra, this Court considered the general principles which govern the computation of profit for income tax purposes. ... Under s. 9(1), deductibility is ordinarily considered as it was by Thorson P. in Royal Trust, [Royal Trust Co. v. ... In Cummings, supra, the court considered the timing of deduction of lease pick-up payments, by which the appellant taxpayer agreed to pay rent to the landlords whose premises were vacated by the appellant's new tenant. ...

I think the situation becomes clearer if one disregards the fact that George Steed was also the sole executor of Bonnie Steed and if the situation be considered as though another person still living were the executor. ... It has not been considered by any textwriter, so far as I have been able to find, that anything said in Skinner v. ... Steed had no interest, legal or equitable, in the assets of the estate of Adolphus Williams, considered that the matter was concluded by the decision of the House of Lords in Attorney- General v. ...

This is obviously relevant to the allowance for the year in question on any basis, but it has never been considered by the Minister. ... The facts properly to be considered in deciding this; question are, in my opinion, few in number. ... Elliott had considered that the price paid by McCool was evidence that he might properly consider in determining the fair value of the timber limits. ...

  (1)  Federal Court--Trial Division (1995), 60 C.P.R. (3d) 181 24                                As a preliminary matter, McGillis J. considered the nature of the proceedings before the court.  ... She also stipulated that, even had she not considered the extrinsic evidence given by Mr. ... None of the parol evidence considered by the Federal Court of Appeal has had any bearing on the conclusions I have reached ...

A reasonable police officer in the same circumstances would not have considered failure to hold the handrail to be an offence. ... Issues [36]                           The following issues must be considered in this appeal: a)       What are the general principles governing the civil liability of the police? ... The circumstances of place (temperature, visibility, urgency, etc.) and time must be considered.         ...

The view that we can extricate a legal question from this context of complex, interlocking facts and policies considered by the Board in setting a tariff, is unrealistic.   ... Accordingly, finding SOCAN’s claim to be valid in law, the Board proceeded to establish the tariffs it considered appropriate ... Alliance Pipeline Ltd., [2011] 1 S.C.R. 160, considered — and rejected — concerns over the possibility of multiple interpretations flowing from deference.  ...

Moreover, the Privy Council considered that the Dominion Income Tax Acts were not discriminating statutes. ... In other words, is he, as far as his wages are concerned, to be considered as a free agent who can refuse to work? ... In this view, this appeal could be maintained, even if this Court considered itself bound by the rule stare decisis. ...