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Having regard to the way in which the income account is made up, as already explained, and especially to the appropriations for the reserves mentioned which appear to have been built up by such appropriations from income, it would appear to have been a perfectly natural and reasonable thing to credit both these sums to income account and, this having been done with the assent of the shareholders, it seems to me the net profit in each year, as it appears in the directors’ reports, must be considered to fall within the category of income. ... Apparently the solicitors for the appellants desired to obtain a decision on the point of i, substance, and, no doubt, having the assessment made against the appellant executors was considered a covenient method of securing an adjudication. ...

The true purposes and effect of legislation, when revealed to the courts, are indeed very precious elements which must be considered in order to discover its real substance. If it were held that such evidence may not be allowed and that only the form of an Act may be considered, then colourable devices could be used by legislative bodies to deal with matters beyond their powers. ...

By judgment, rendered concurrently with that on the main action, the learned trial Judge considered that it necessarily followed from the dismissal of the main action that the action in warranty was left without basis and could not accordingly be maintained, and it was dismissed with costs. ... As for the action in warranty, it was considered as being nothing else but the exercise of an action in indemnity, subordinate to the fate of the principal action, and, as the plaintiff in warranty was not condemned, the principal action having been dismissed, the warranty action was held to be without legal basis, and it was dismissed with costs. ...

In the present case the Company is an ordinary commercial corporation and cannot, by any possible view of its status, be considered to come under one or the other of these designations. ... If these contracts, instead of being with a Company had been made with an individual, it seem that they would clearly have been considered as contracts of agency or service, and the fact that we have here a Company instead of an individual makes no difference (C.C. 1701; Quebec Asbestos Corp. v. ...

The certification judge held, however, that this argument could not be considered at the certification stage (para. 46). ... On this point, the Court of Appeal considered that it might be relevant (on the express assumption that concerns about indeterminate liability might properly be considered outside the context of a negligence action) (C.A. reasons, at para. 227). ... S.5, which this Court recently considered in Canadian Imperial Bank of Commerce v. ...

[T]he rights to perform and to record a work are considered sufficiently distinct that they are generally assigned separately, and administered by different entities.. . .                  ... ... The FCA considered that SOCAN v. CAIP had fully answered the question of what constitutes a “communication” and accordingly confirmed that a download is a communication (para. 5) ... All the prerogatives of the copyright holder in s. 3(1)   are better considered as separate and distinct rights (Bishop v. ...

Finney refers to three forms of instalment systems showing the manner in which the cash collections are dealt with: " (a) The first collections are considered a return of cost and no profit is taken until the collection exceeds the cost. (b) The first collections are considered profit and the last collections are considered a return of cost. ... At p. 429, as appears from Exhibit 20, he says: "‘When the collection risk is considered to be extreme it is good practice to defer the recognition of profituntil the entire cost has been recovered.’’ ...

The Board of Customs is now the Tariff Board and some difficulties arose as to its power, which were considered in this Court (1). ... (dissenting): The facts of this case raise the same questions as are considered in the appeal of Weddel Limited, and as I see no material difference between the correspondence with the Department there considered and that here, I would hold the Department to have taken the same action in relation to the tentative re-appraisal. ... (dissenting): The facts of this case raise the same questions as are considered in the appeal of Weddel Limited, and as I see no material difference between the correspondence which the Department there considered and that here, I would hold the Department to have taken the same action in relation to the tentative re-appraisal. ...

In any event, he considered that, because of the highly regulated nature of the sale of drugs, Pharmascience’s expectation of privacy with regard to the documents requested by the syndic was significantly lower.  ... The court considered the syndic’s power to be specific and limited: his investigation had to target a professional and had to be based on information that an offence had been committed.  ... The Court of Appeal also considered that Morgan made the issuance of an injunction under the Code of Civil Procedure inappropriate.  ...

The appellant argues that this unconstrained discretion cannot be considered a "right" which is conferred by the shares. ... Rather, it is the entitlement to be considered for a dividend which is more properly characterized in those terms. ... That cannot legitimately be considered as within the parameters of the legislative intent of subsection 56(2). ...