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In this Court, as apparently in the Courts below, the Crown contended that there were two ques- [Page 261] tions to be considered, as follows: (1) on the facts of this case, was the hospital practising medicine (or more precisely, surgery)? ... I would not construe those terms as stipulating that it was the hospital that should be considered as the medical practitioner. ... I cannot agree that the particular facts of this case, when considered in the light of the Crown’s concession of the good faith of the respondent in [Page 264] incorporating a company to operate a private hospital and the eschewing by the Crown of any suggestion of sham, provide a basis upon which to uphold the assessments against the respondent. ...

The facts to be considered in dealing with the matter are not in dispute. ... Renzoni, who had been engaged for more than twenty years by the company in his professional capacity, considered that the entire process was that of concentration. ... In my view of the evidence of this witness, which I have carefully considered, neither of these contentions survived the test of cross-examination. ...

What would be the property of the same class, if Regulation 1100 alone were considered, becomes property of a separate class, if the case falls within subsection 1101(1) of the Regulations. ... The essential purpose of the impugned regulation is to provide that for recapture taxation (subsection 20(1)), properties acquired for a business shall be considered separately from other properties of the same class that were not acquired for that same business. ... 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. ...

It is said that the offences described in that section should be considered to be criminal in nature and that, therefore, search warrants issued to obtain evidence for the prosecution of those offences should also be considered criminal in nature. ... It is fitting and appropriate that the section 239 offences be considered as criminal law. ... They must be considered as enacted pursuant to the exclusive federal jurisdiction in the domain of criminal law. ...

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 (supra) completely covered the case. ...

B considered this income to be property exempt from taxation under the Indian Act  .  ... Canada (1998), 158 D.L.R. (4th) 59; considered:  Mitchell v. Peguis Indian Band, [1990] 2 S.C.R. 85; referred to:   Nowegijick v. ... The debtor’s place of residence, that of the creditor, and the place of employment might be considered relevant (p. 893).  ...

That was so because these amounts were not considered to be in the nature of income for tax purposes.  ... But can they be considered evidence as to what portion of the $360,000 was allocated to such losses?   ... I mean, I think when ‑‑ I think I considered that the money was more.  ...

[Page 46] Even if the sum in question must be considered "income" within the Act, it was income of the year 1920 in which the sale was made and, therefore, is not assessable. ... But the fact that the limited company comes into existence in a different way from that in which an individual comes into existence is a matter to be considered. ... The transaction was considered to be analogous to a sale by an individual of ancestral lands or of pictures from his picture collection, bought as part of the collection. ...

It is difficult if not impossible to say that where only value is being considered in which a variable inheres you can have any other than a fluctuating estimate. ... The power immediately to realize their value in money might have been considered as equivalent to possession of the money itself, though this would, it is true, have resulted in much difficulty in administration. ... Had the appeal before Potter, J., been limited to the question considered before the Income Tax Appeal Board, it should properly have failed. ...

The purpose of each loan is considered by the credit committee with respect to its moral and beneficial value to the community. ... It follows that, if that line of authority is still considered to be governing, this appeal must be dismissed in view of the findings of fact made in the other courts. ... The fact that individual board members may have made a profit was considered to be irrelevant. ...