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Although his analysis on this point was rooted primarily in the wording of the Indemnity, he also considered its meaning in light of the agreement as a whole and the circumstances surrounding its formation in 1985. ... Although his analysis on this point was rooted primarily in the wording of para. 1 of the Ontario Indemnity, the motion judge also considered para. 1’s meaning in light of the agreement as a whole, and with reference to the circumstances surrounding its formation in 1985. Far from excluding the context of the agreement as a whole or the surrounding circumstances from consideration, he considered them, and then simply found that neither supported an interpretation of the Ontario Indemnity that would exclude coverage for first party claims. (1)            Did the Motion Judge Err in His Appreciation of the Factual Matrix? ...

Considered:  Williams v. Canada, [1992] 1 S.C.R. 877; Simpsons‑Sears Ltd. v. ... Third, the manner in which the incidence of the particular provincial tax (here the New Brunswick Social Services and Education Tax Act) falls upon the personal property sought to be taxed is to be considered.  ... Each taxation statute has to be considered in light of its particular terms.  ...

I do not think that, in common parlance, the words “product of fish” can be considered as comprehending margarine, even though it contains fish oil as one of its principal ingredients. ... A trade designation in such limited use cannot be considered as of substantial weight in ascertaining the proper description of the goods for the purposes with which we are concerned. ... Therefore, the amending by-law was to be considered as making one enactment together with the original by-law. ...

The credit note should not be considered apart from the transaction out of which it arises. ... That obligation must be considered as subsisting until satisfied or expired. ... Even if the credit notes were to be considered by themselves they could not be considered as unenforceable for indefiniteness. ...

Appellant further contends that the disbursements made by respondent should be considered as a loan to the company. ... It is only under quite exceptional or unusual circumstances that such an operation should be considered as a speculation. ... In my view, the payments made by respondent could not properly be considered as an investment in the circumstances in which they were made. ...

With respect for the other view, I cannot accept that apparatus controlling the flow of gas in pipes, which is all that pressure regulators do, can be considered as used in the “production of gas” within the usual meaning of those words. ... Because it is the transformation in issue that turns the electrical energy into a form that can be used by the customer, this transformation must be considered to be part of the manufacture and production of electricity. ... It also must be considered that the alteration wrought by the apparatus is exactly the same in each case. ...

(e) Finally, respondent’s gain cannot properly be considered as having arisen fortuitously. On the contrary, uncontradicted evidence shows that it is the result of a carefully considered plan executed as conceived. ... It is equally well established that even a single operation entered into for gain takes a business character when it cannot properly be considered as an investment but is to be characterized as a speculation. ...

The pressure regulators, as [Page 641] apparatus merely controlling the flow of gas in pipes, cannot be considered as used in the “production of gas” within the usual meaning of these words. ... Because it is the transformation in issue that turns the electrical energy into a form that can be used by the customer, this transformation must be considered to be part of the manufacture and production of electricity. ... It also must be considered that the alteration wrought by the apparatus is exactly the same in each case. ...

What would be property of the same class, if Regulation 1100 alone were considered, becomes property of a separate class, if the case falls within Regulation 1101(1). ... To prescribe “a separate class” for a particular thing is not to prescribe a class at all but to order that such thing is to be taken out of the class and considered by itself. ... What would be the property of [Page 1123] the same class, if Regulation 1100 alone were considered, becomes property of a separate class, if the case falls within Regulation 1101(1). ...

It was not in the financial interest of Great-West to fix the land valuation higher than what is considered to be the fair market value of the land. ... In my view, this is the basis on which the question should be considered. ... Should this, however, be considered as evidence of fair market value? ...