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The entitlement to be considered for a dividend is more properly characterized in terms of a "right".  ... 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 s. 56(2).  ...

C-42  , it made it clear that Internet intermediaries, as such, are not to be considered parties to the infringing communication.  ... It is with an eye to this broader context that the relatively precise questions raised by the Copyright Board must be considered.   ... Although Canada has not ratified the treaty, this does not mean that it should not be considered as an aid in interpreting the Act.  ...

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? ... This, under our system, has always been considered as a matter of policy in the interest of the public weal. ...

Based on the nature and purposes of this particular constitutional right, which punishments are to be considered when determining the “lesser” one to which the accused is entitled? ... The first would fall within the rationale of confining the court to a range currently considered appropriate for the offence; the latter would not. ... All things considered, the time of commission of the offence and the time of sentencing will in most cases not be as far apart as in historical sexual assault cases. ...

The justifications advanced by the government have been considered in the infringement stage of this analysis and the finding that the threshold infringes s. 3   essentially amounts to a conclusion that it is inconsistent with the values of Canadian democracy.  ... The essence of this submission is that a certain type of outcome, considered from a non-partisan perspective, is better suited to our system of democracy.  ... The question of whether the challenged limitations of those rights were consistent with Canada’s democratic values therefore naturally fell to be considered in connection with s. 1   of the Charter  .   105                            Only on one previous occasion has this Court considered a challenge under s. 3   of the Charter   to legislation that regulated the electoral process without literally denying anyone the right to vote or to be a candidate.  ...

However, a finding that a bona fide non-tax purpose is lacking, taken alone, should not be considered conclusive evidence of abusive tax avoidance. ... The source state’s claim to tax passive income is considered weaker in comparison to that of the residence state because generating such income is assumed to require few public services from the source state. ... However, Parliament struck the balance it considered proper between certainty and fairness to the tax system as a whole. ...

The appellant argues that while National Indian Brotherhood and Nowegijick focus on the residence of the debtor, both cases leave room for additional factors to be considered.  ... This leaves two factors to be considered:  the residence of the recipient of the benefits, and the location of the employment income which was the basis of the qualification for the benefits.  ... C-- The Situs of the Enhanced Unemployment Insurance Benefits                      According to s. 38(3) of the Unemployment Insurance Act, 1971 enhanced benefits are to be considered unemployment insurance benefits for the purpose of the Income Tax Act:                      38 ...

There may also be external matters such as of defence which equally, for the same reason, must be held to be within that safeguard, the facts of which may, in the discretion of ministers or government, be disclosed as considered desirable. ... A similar situation might conceivably arise in litigation between the Crown and a subject where it was considered necessary to prevent the subject from producing a document in his possession on the ground that this would be injurious to public interests. ” I would therefore answer that the documents are in the possession of the official to the extent that the court may order them produced in court pursuant to subpoena. ... :—Question No. 1 may, at a first reading, appear to be ambiguous; but when it is considered in the light of the arguments addressed to us by both counsel it becomes clear that it is directed to a case in which the objection to the production of the documents called for in the subpoena duces tecum is based not upon any apprehended danger to the public interest from disclosure of the matter contained in the particular returns and other documents of which production is sought but upon the view entertained by the Minister that as a matter of public or departmental policy he ought to object to the production from the custody of the department of any income tax returns or correspondence relating thereto. ...

The constitutional bounds of the provincial taxing powers, in the view of Lambert, JA, are to be determined by reference to what was generally considered in 1867 to be taxation within the province; in 1867, the subjectmatter of estate taxes and succession duties was the transmission of property; a transmission could only occur within a province if the deceased was domiciled therein. ... In reaching his conclusion as to the correct approach to the construction of the phrase “within the Province”, Mr Justice Lambert relied solely on Halifax v Fairbanks, supra, and the statement of Viscount Cave that if a tax was generally considered to be a direct tax in 1867, then it was a direct tax for the purpose of subsection 92(2), no matter how the burden of the tax fell. ... Professor Frank Scott noted in (1934), 12 Can Bar Rev 303, at 305, that this restating of the ratio decidendi in the Fairbanks case amounted to a virtual overruling and commented: “Henceforth it appears that the question of what the tax was universally considered to be in 1867 is irrelevant.” ...

Independent contractors, for example, have been found to be employees for purposes of human rights legislation, even though they would not be considered employees in other legal contexts: Canadian Pacific Ltd. v. ... This is reflected in, for example, the duty to render accounts to other partners in order to permit them to have the information they need to participate in workplace decisions and ensure that their interests are adequately considered. ... Supreme Court specifically left open the possibility that nominal “partners” could still be considered employees in exceptional circumstances based on an assessment of the substance of the relationship (p. 446; see also Equal Employment Opportunity Commission v. ...