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It then sent the Court sealed information that it considered to be protected by the ongoing investigation privilege in order to explain this change in position to the Court. ... In the balancing exercise, the disclosure must be considered in light of the actual circumstances, taking into account, among other things, the conditions that might accompany it: s. 39.1(8)   CEA  . ... Once it has been determined that the issue is central to the proceeding, the importance of the information to that issue must then be considered. ...

At the same time, “just as the text must be considered in light of the context and object, the object of a statute and that of a provision must be considered with close attention always being paid to the text of the statute, which remains the anchor of the interpretative exercise” (Quebec (Commission des droits de la personne et des droits de la jeunesse) v. ... The purpose of the specific provision must be considered in the context of the broader purpose of the BIA. ... Finally, “program of studies” is stated to be “the series of periods of studies that is considered by the designated educational institution to be necessary to obtain a degree, certificate or diploma” (s. 2(1)). ...

The question has been considered in several decisions in the United Kingdom dealing with statutes the wording of which differs but the intention is the same as s. 39(4)(b) of the Income Tax Act. ... The Court of Appeal held that they did not do so and that the National Provincial Bank Limited being the registered shareholder of all the “A” shares excluded the two directors from being considered as controlling the company despite the fact that they were managing trustees of the settlement. ...

The nature of the trade is to be considered. * * * In the present case I think that the loss sustained by the appellants was not really incidental to their trade as inn-keepers, and fell upon them in their character, not of traders, but of householders. ... The appellant does not deny that the costs were properly and reasonably incurred but contends that the payment falls within the prohibitions of both clauses (a) and (b) and that it must not be considered in fixing the annual net profit or gain. ...

Further, not only is there no express provision giving the certificate holders an interest in the dividends as received by the trustee, but the scheme, considered as a whole, would indicate an intention that the certificate holders should have a claim against the ‘‘net income’’ and only to ‘‘the proportionate part attributable to the Series B. ... If the words of Section 27(1) alone are considered it would be my opinion that the words — ‘‘from a corporation that (a) was resident in Canada in the year and was not by virtue of a statutory provision, exempt from tax under this Part for the year ’ constitute an adjectival phrase qualifying the word “dividend” and not an adverbial phrase qualifying the word ‘‘received’’. ...

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 substance, and, no doubt, having the assessment made against the appellant executors was considered a convenient method of securing an adjudication. ...

“Income” as hereinbefore defined shall for the purposes of this Act be subject to the following exemptions and deductions: (a) The Minister, in determining the income derived from mining and from oil and gas wells and timber limits, may make such an allowance for the exhaustion of the mines, wells and timber limits as he may deem just and fair, and in the case of leases of mines, oil and gas wells and timber limits the lessor and lessee shall each be entitled to deduct a part of the allowance for exhaustion as they agree and in case the lessor and lessee do not agree the Minister shall have full power to apportion the deduction between them and his determination shall be conclusive; [Page 159] In the Revised Statutes, paragraph (a) read as follows: (a) Such reasonable amount as the Minister, in his discretion may; allow for depreciation, and the Minister in determining the income derived from mining and from oil and gas wells and timber limits shall make such an allowance for the exhaustion of the mines, wells and timber limits as he may deem just and fair; The effect of this clause as to depreciation was considered by the Judicial Committee in Pioneer Laundry and Dry Cleaners Limited v. ... The Minister affirmed his disallowance as follows: The Honourable the Minister of National Revenue having duly considered the facts as set forth in the notice of appeal, and matters thereto relating, hereby affirms the said assessment on the ground that the taxpayer is not entitled to an allowance under the provisions of subsection (a) of section 5 of the Income War Tax Act for the exhaustion of timber limits owned by the Crown in right of the province of Alberta on which the taxpayer has been licensed to cut timber. ...

Pylypchuk must be considered as incompetent. The further difficulty is to determine the stage at which Mr.  ... I have considered the conditions of ratification laid down by the authorities, which raise questions of some nicety in this context. ...

An unopened mine has been referred to as an incorporeal hereditament, but that is considered by Challis to be an unsound view. ... In either case the Court considered the language of the statute to apply. ...

When the Retail Sales Tax Act defines “moveable property” as all property that is not considered immovable “by the laws of this Province”, it is referring to the general civil laws, not to laws regarding municipalities or education. ... “moveable property” means all property which is not considered immoveable by the laws of this Province, and includes gas and electricity, and also telephone service. ...