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The work of construction had actually been commenced prior to the conclusion of the written contract, and thereafter was carried on but not at the rate expected by the parties, owing to various causes which need not be considered. ...

The more closely a taxpayer's business or occupation is related to real estate transactions, the more likely it is that the income will be considered business income rather than capital gain.   ... This definition can cause an isolated transaction involving real estate to be considered a business transaction.  ... He first reviewed the case law which considered the definition of "business" and "adventure or concern in the nature of trade".  ...

The Tribunal considered actual imports and decided that, absent a price response by Canadian producers, these imports would, as a matter of certainty, have increased in number.                       ... But if the Board acts in good faith and its decision can be rationally supported on a construction which the relevant legislation may reasonably be considered to bear, then the Court will not intervene. ... I note that my colleague has not simply considered whether the Tribunal's interpretation of s. 42 of the Act is patently unreasonable.  ...

The more closely a taxpayer’s business or occupation is related to real estate transactions, the more likely it is that the income will be considered business income rather than capital gain. ... This definition can cause an isolated transaction involving real estate to be considered a business transaction. ... He first reviewed the case law which considered the definition of "business" and "adventure or concern in the nature of trade". ...

The branch railways above mentioned shall, for all intents and purposes, be considered as forming part of the Canadian Pacific Railway, and as so many distinct sections of the said railway, and shall be subject to all the provisions hereinafter made with respect to the said Canadian Pacific Railway, except in so far as it may be otherwise provided for by this Act.’’ ...

It suffices to answer that the subject matter of the Act is not agriculture but a product of agriculture considered as an article of trade. ... That consideration was considered sufficient in Attorney General for Ontario v. ... Justice Mignault disposed of this contention: …the subject matter of the Act is not agriculture but a product of agriculture considered as an article of trade. ...

In assessing Alberta's application, the Minister considered only the project's effect on navigation and no assessment under the Guidelines Order was made. ... He first considered whether the Minister had been seized with a "proposal" as defined in the Act so as to make him subject to the Guidelines Order.  ... The principles governing appellate review of a lower court's exercise of discretion were not extensively considered, only their application to this case.  ...

We have not been referred to the precise constitutional position of these colonies, nor is there any indication that the constitutional validity of these claims was tested, or even considered. ... Accordingly, the issue of the proclamations of the continental shelf in no way militates against the view that they were of declaratory character in relation to what was considered to be a title claimed or acquired by or belonging to the state by reference to a legal basis other than occupation. ... As noted earlier, the discussions in the International Law Commission considered that the doctrine of continental shelf rights arising ipso jure enunciated new law. ...

In such cases, the routine performance of the activities in question often involves the inspection by agents of the state of premises or documents that would otherwise be considered private. ... Notaries to whom requirements are sent must instead be considered third parties who are in possession of information and documents relevant to collection from or an audit of the taxpayer, that is, the client. ... Once a court finds that a document is an accounting record, it must order that the document be disclosed regardless of whether it would be considered privileged in the absence of the exception. ...

Obviously in this case where the Legislature dealt with the property of religious societies and charitable societies in separate exemptions it considered them to be distinct—As gathered from the words used, the intention of the Legislature should be construed to be the subsidization of charitable societies carrying on business. ... The principle applicable is, in my opinion, that stated at p. 176 of the 9th Edition of Maxwell, as follows: Where a general intention is expressed, and also a particular intention which is incompatible with the general one, the particular intention is considered an exception to the general one. ... The particular was to be considered as excepted out of the general provision. ...