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., who decided that the amounts paid by the appellant's clients for distribution to his employees should not be considered in calculating the amount of premiums payable by the appellant pursuant to the Act. ... The Court of Appeal then considered the meaning of "insurable earnings". ... The passages cited above clearly indicate that the Federal Court of Appeal considered that "it is section 66 which imposes the obligation to pay premiums and determines their amount", and that it was principally concerned with determining the meaning of "insurable earnings". ...

He considered the effect of the CUIA and concluded that since s. 20(2) provided that parties to an amalgamation can specify the manner of carrying the amalgamation into effect, it was open to the predecessors to agree that certain property would not become the property of Envision at the time of amalgamation. ... As a result, he held that s. 87   did not apply to this amalgamation. [18]                           Webb J. then considered the tax consequences of a non-qualifying amalgamation. ... Interpretations of that section suggest that the language ought to be considered as analogous to the provisions that this Court interpreted in Black and Decker: Manco Home Systems Ltd., Re, 1989 CanLII 2819 (B.C.S.C.). ...

He stated, at 363: There are, I think, three matters to be considered, (a) the character of the advantage sought, and in this its lasting qualities may play a part, (b) the manner in which it is to be used, relied upon or enjoyed, and in this and under the former head recurrence may play its part, and (c) the means adopted to obtain it; that is, by providing a periodical reward or outlay to cover its use or enjoyment for periods commensurate with the payment or by making a final provision or payment so as to secure future use or enjoyment. On the preceding page, His Lordship, in explaining the test from another aspect, said:... the expenditure is to be considered of a revenue nature if its purpose brings it within the very wide class of things which in the aggregate form the the constant demand which must be answered out of the returns of a trade or its circulating capital and that actual recurrence of the specific thing need not take place or be expected as likely. ... At one time it was considered helpful to identify the funds expended as either "circulating capital” or “fixed capital”. ...

Attorney General, [1901] A.C. 26, Lord Davey, in referring to the scheme of United Kingdom Income Tax Acts, said at p. 42: “It was, no doubt, considered that the real income of an owner of incumbered property, or of property charged, say, with an annuity under a will, is the annual income of the property less the interest on the incumbrance or the annuity; and the mortgagee or annuitant and the owner of the property are, in a sense, entitled between them to the income...” ... Justice Williams, in referring to the Eg ert on-Warburton case, supra, after stating that the payments to Just Brothers were of a capital nature, continued at p. 279: ‘‘In these circumstances their Honours evidently considered that the annuities, being charged on the land and payable during the lives of the father and mother, were in the nature of rents which the sons had to pay during this period in order to occupy the land and carry on their business.” ... It was a term of the will that, should the appellant fail to carry out these conditions, the trustees were to sell the business and the premises, retain and invest such portion of the proceeds as they considered necessary to provide for the $500 payable monthly to Mrs. ...

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 [Page 226] 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. ...

Furthermore the unclaimed drilling and exploration expenditures were not considered to be a significant factor in the valuations, as it was anticipated that the amalgamated company in the normal course of its operations would create large tax deductions in its own right, and it was questionable whether the tax credits of Gridoil would ever have any value [Page 50] to the amalgamated company. ... Therefore they were not considered a significant factor in valuing the assets of Gridoil. ... Having considered those cases and others, I am of the opinion that the present situation does not exhibit an example of a person who had an election between two different courses and who could therefore choose either but who could not choose both. ...

Finch J.A. held that recovering for a bankrupt’s estate property which the bankrupt had unlawfully concealed is not comparable to the present circumstances where provincial legislation operates to add to the bankrupt’s estate property which never belonged to the bankrupt.   18                                Finch J.A. also considered Husky Oil Operations Ltd. v. ... The Saskatchewan Court of Appeal considered a provision similar to s. 12 of the British Columbia PPSA in International Harvester and held that (at p. 206):  ... a trustee in bankruptcy, upon whom there devolves a chattel in the possession of the bankrupt under a commercial lease for a term exceeding a year, succeeds to the contractual or “possessory” interest of the bankrupt in that chattel, as well as the bankrupt’s statutory or “proprietary” interest therein as conferred upon the debtor by s. 12 of the Act. ... The court then considered the policy considerations supporting the PPSA regime and the potential for mischief which arises in security transactions where title to property is separated from possession of that property.  ...

Notwithstanding the absence of a provision corresponding to Rule 3 of the General Rules referred to above, that is a fact to be considered. ... The amendment of any Act shall not be deemed to be or to involve a declaration that the law under such Act was, or was considered by Parliament to have been, different from the law as it has become under such Act as so amended. 3. ... Moreover, in the majority of these cases, the taxpayer was held liable, not because his visits to England were of such a nature that they were considered sufficient to qualify him as a "‘resident,’’ but for the reason that he had never ceased to be a resident of England, and that his occasional absences had never deprived him of his status of British resident. ...

The Provincial Tax Commission (cited supra) the same argument made by the present respondent, was also considered by this Court. ... If; therefore, the language and the aim of the English legislation was considered by the Privy Council to differ from the New South Wales legislation, as above pointed out, it can only be because of the presence in the legislation of subsees. (3) and (4) of see. 15 and subsee. (3) of sec. 27. ... Kirk (1900) A.C. 588, the Privy Council considered the provisions of the Land and Income Assessment Act, 1895, of New South Wales. ...

Here we derive guidance from what courts in the past have considered to be use.  ...   (2)   What Is Not Claimed Is Disclaimed   123                            The classic rule is “what is not claimed is considered disclaimed”:  Whirlpool, supra, at para. 42.  ... The complexities and nuances of innocent bystander protection in the context of agricultural biotechnology should be expressly considered by Parliament because it can only be inadequately accommodated by the law on use ...