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Brossard J.A. nevertheless considered the appellants’ argument that they were the alter ego of the public establishments for whose benefit they act and that, as such, they should therefore be able to claim the same tax exemptions as the latter. ... Issues To determine whether the Regional Council and the Buanderie may respectively benefit from the tax exemptions provided for in subsections 204(14) and 236(1.1) of the AMT with respect to real estate tax and business tax the following two questions must be considered: 1. ... Two points must be considered in order to answer these questions. First, the direct action in nullity brought pursuant to article 33 of the Code of Civil Procedure, R.S.Q., c. ...

The appellant, on its part, also considered itself a member otherwise it would not have been able to sell its interest to Mr. ... I have considered with care all the evidence of these witnesses bearing on this point and have reached the conclusion that it should be found as a fact that by March 31, 1957, the fair market value of the appellant’s interest in the Jerd Syndicate did not exceed $1. ... In this Court, [1955] S.C.R. 824; [1955] C.T.C. 271, the point was not considered. ...

Both litigants have considered the transfer as valid and binding on the parties. It appears from the above quotations that, in order to be valid and binding, the transfer made in 1925 must necessarily be related and linked to the ante-nuptial contract of March, 1913, whereby was created the obligation and indebtedness of the future husband to his future wife, and the deed of conveyance of the 28th March, 1925, which evidences the payments, satisfaction and discharge of this pre-nuptial obligation cannot be considered apart from the other, as they must, to be valid and legal under the law of Quebec, form but one complete non-severable transaction. ... The expression "‘right accrued” or "‘right acquired” in paragraph (c) of subsection 2 of section 38 of the English Interpretation Act has been considered in several cases, some of which are reviewed in Hosie v. ...

The Director of Military Prosecutions has issued a policy directive on the factors to be considered when determining whether charges against a person who is subject to the CSD should proceed in the military justice system or instead in the civilian criminal justice system. ... Overbreadth and legislative competence are not the only guides to defining the meaning of s. 11(f) — the right contained in that section must be considered. [122]                      Third, military court jurisdiction has historically been subject to important limits. ... Historically, the local community’s interest in adjudicating alleged crimes committed against it and the importance of a public example were considered key parts of the criminal jury trial right. ...

The works of the company are, in the jurisdictional aspect, to be considered as if they had been specifically set forth in section 91 (29) of the B.N.A. ... The meaning to be ascribed to the word "works" in exception (c) to head 10 of section 92 of The British North America Act has been considered in City of Montreal v. ...

Vicarious liability, by contrast, is considered to be a species of strict liability because it requires no proof of personal wrongdoing on the part of the person who is subject to it.  ... She began with La Forest J.’s opinion (dissenting on the cross-appeal) in London Drugs, supra, which held that vicarious liability is generally considered to rest on one of two logical bases.  ... For the reasons discussed below,  reliance on control alone can be misleading, and there are other relevant factors which should be considered in making this determination.   36        Various tests have emerged in the case law to help determine if a worker is an employee or an independent contractor.  ...

., who ordered that points (1) and (2) be answered in the affirmative, and that point (3) stand to be considered and determined by the judge trying the action. ... This makes it unnecessary to consider whether the defendant is liable to be sued in the British Columbia Courts—a question of some nicety, to which I should require to devote more time and attention than I am at present in a position to give before concluding that the considered judgment of the Court of Appeal for British Columbia upon it was erroneous. ... There was an appeal, and a cross-appeal, to the Court of Appeal, and, in the result, by order of the Court of Appeal of 6th March, 1928, the first two findings were reversed, and it was held that the third question should be answered also in the negative, as it was considered that the Land Settlement and Development Act was wholly intra vires; the defendant's appeal was allowed, and the plaintiff's cross-appeal and action were dismissed [4]. ...

As there is no cross-appeal, this aspect of the case need not be further considered. ... A subsequent investigation showed that the respondent had over a long period been selling mouton which was considered to be subject to the excise tax but showing on its own records that the sales were of shearlings, which were in value only about one-half that of mouton and which were not subject to the tax. ... However, this is not pleaded and the matter was not in issue at the trial and need not be considered. ...

Sperry Rand Corporation (1979), 23 O.R. (2d) 406, and I shall have something to say about this case (which was cited and quoted without particular emphasis) after I have looked at the English cases considered by the Alberta Court of Appeal. ... Rauland Corporation, [1956] 1 All E.R. 260, and on appeal at p. 549, which was considered in the Alberta courts. ... A number of other submissions opposing the application for judicial assistance were considered and rejected by Miller J. ...

Turning to the practicality of the defence, Robertson J.A. considered the evidentiary difficulties and costs associated with discerning whether the tax has effectively been passed on. ... At this point of the analysis, the Court explicitly recognized that the juristic reasons for the enrichment had to be considered in light of the reasonable expectation of the parties and certain public policy considerations (para. 46). ... The question in the present case became, ultimately, whether such concerns are properly considered within the Garland test. ...