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Attorney General for British Columbia [4], a tax apparently considered to have been of a similar nature imposed upon timber cut within the province was held to be ultra vires. ... He considered, therefore, that it was distinguishable from such cases as that of The King v. ... The present legislation authorizes an annual tax of 10 per cent, of the assessed value, or ten times the rate which might be imposed in Saskatchewan, a material matter to be considered. ...

The question of the liability to income tax of the surplus funds of mutual insurance companies has been considered in several cases in England. ... I am at a loss to see how this:can be considered as a ‘profit’ arising or accruing to them from a trade or vocation which they carry on.”’ ... Viscount Cave considered that the decision of the House in the New York Life Case completely covered the case. ...

. * * * 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. ... The whole question to be determined is therefore whether transformers should be considered as used in the “production” of electricity. ... It had to ascertain how that use is considered and described in usual language. ...

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. ... The whole question to be determined is therefore whether transformers should be considered as used in the “production” of electricity. ... It had to ascertain how that use is considered and described in usual language. ...

The facts that the Caisse was not on D’s reserve and that D’s principal residence was not on a reserve, while potentially relevant, should receive little weight when considered in light of the type of property, the nature of the taxation in issue and the purpose of the exemption.  ... Dubé considered this income to be property exempt from taxation under the Indian Act  .  ... This factor has also been considered in subsequent investment income cases:  see, e.g., Lewin v. ...

Norsk filed income tax returns in the U.S. only, where it was considered a foreign corporation exempt from U.S. income tax, and accordingly paid no U.S. tax on the barge rental payments.  ... The Minister appeals to this Court and is supported by the intervener, the Government of the United States of America, neither of which wishes Norsk to be considered a "resident" under the Convention.   ... Pursuant to the Respondent's interpretation, [this corporation] would be considered to be a resident of the U.S. within the meaning of Article IV because it is liable to tax in the U.S. on the $100.  ...

The Court of Appeal reversed the Tax Court’s finding with respect to the interest deduction applying an “economic substance over form” doctrine which essentially dictated that the Borrowing Contract and Purchasing Contract be considered together. ... The Court of Appeal did, however, agree with the Tax Court that the gain of $21 million (U.S.) should be considered a capital gain. ...

This passage in the reasons of my brother Smith was not part of the ratio decidendi but it was the considered opinion of the four judges who constituted the majority of the Court. ... I have fully considered the able argument addressed to us by Mr. Forsyth and my conclusion is that, when sections 86 and 87 are read together, this transaction falls within the category of cases described by section 87(d), and that the view expressed by my brother Smith in Fraser’s case, [1931] S.C.R. 490, is the view which ought to govern us in the disposition of this appeal. ...

The purchaser cannot be considered as a stranger to this litigation. It is in the same situation as any other person for whose benefit an action is instituted. ... Seeing that no notice was given, it is clear that the objection to the jurisdiction must be considered in these proceedings. ... Under such cirmustances, it does not seem to me that Atlas can be considered as a stranger to this litigation. ...

As there is no other manner permitted by regulation in such a case, the only bases to be considered are cost and fair market value. ... There remain to be considered the different bases of computation submitted by appellant to establish a cost lower than 34.1 cents per share. ... In other words, no sale is considered as yielding any profit until the entire cost of the venture is recovered. ...