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In Mark Resources, Bowman J. considered whether this provision applied to the facts before him, and he concluded that it did not. ... Central Supply Company (1972) Limited et al. [36] In those decisions, the Court of Appeal has set out the following three factors that are to be considered in the application of subsection 245(1). ... It was considered and rejected by Strayer J.A. in Fording Coal [40], and more recently by Rothstein J.A. in OSFC. [41] The answer to the first question is "yes". are the transactions in accordance with normal business practice? ...

In reaching this conclusion, I have also considered the wide words “or by any other means whatsoever, ” but I think that they are directed to the means or procedure by which transfers may be accomplished, rather than to the scope of the expression “has transferred property” and that they do not expand that scope beyond the natural meaning of the expression. ... No all-inclusive statement can be made as to when a loan can be considered to be ‘genuine’, but a written and signed acknowledgment of the loan by the borrower and agreement to repay it within a reasonable time ordinarily is acceptable evidence that it was so. ... ]   [79]         In all three cases, Les boutiques San Francisco, Yachting & Sports Pigeon inc. [37] and 9083-4185 Québec inc., the parties were unsuccessful in their claims of ownership but were nonetheless considered creditors ...

She considered him to be an experienced businessman and restaurant owner. ... There were many things that the Appellant could have done, but he did nothing. [133]        The same situation was considered by this Court in Bains v. ... Counsel for the Appellant argued that he should be considered an "outside director" from the point of view of the Company's finances and accounting. ...

Exceptions to external management may be considered where cost/benefit analysis indicates a positive return to the Association. ... The performance of the portion of the Fund that is passively managed will be considered satisfactory if the tracking error from the associated index is in the range of plus or minus 10 basis points. ... This provision has been considered only twice by this Court, and neither case sheds any light on the meaning of the expression "any administrative service" ("les services administratifs"). ...

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 Wigglesworth, the Supreme Court considered the application of the legal rights enumerated in section 11 of the Charter to non-criminal proceedings. ... Responding to this submission, the Appellant puts forward two alternative arguments to be considered should this Court find the Appellant liable pursuant to section 163.2 of the Act ... Both situations (either knowing a statement was false or engaging in culpable conduct) must be considered in relation to the same time frame because there is nothing to indicate that it should be otherwise ...

Holmes had different intentions concerning the scope of the waiver, Justice Miller considered how the reference in the waiver to “Canadian Exploration and Development Expense” should be interpreted objectively. ... H.M. [95 DTC 5311] this Court considered earlier jurisprudence and confirmed the basic principle that it is the duty of the Minister to assess, and if necessary reassess, taxpayers' returns so as to apply correctly the law to the facts. ... The facts of this case indicate that the Minister examined the information of Sierra Trinity Inc., which is the corporation that carried out the operations of the joint venture, and considered whether the expenses were permissible. 991 had no separate expenses from those of the joint venture ...

He considered that what she did was naïve but that it did not in his view compromise the conclusion. ... Laverty considered three approaches to value: income, cost and market data. ... He chose not to ignore it (96 DTC 1609-1610) but considered all of the appraisals and arrived at a figure that differed from all of them. [43]     Neither case is of much assistance here. ...

However, in order to interpret the exception for shares that were not purchased in the ordinary course of the "institution's" business, we submit that the ordinary course of the financial institution’s business must be considered and not that of its subsidiaries or associated corporations. ... In a bankruptcy matter before the High Court of Australia, Rich, J. wrote that for the transactions to be considered in the ordinary course of business supposes "that according to the ordinary and common flow of transactions in affairs of business there is a course, an ordinary course. ... The acquisition of Class A shares by SID must be viewed as an isolated transaction that cannot in any way be considered as having taken place in the ordinary course of its business. ...

Whatever value might be ascribed by the employee by reason of collectibility or otherwise had not been considered nor had he considered the issue of the enforceability of the loan. ... Be that as it may, the agreements signed by the plaintiffs have to be considered. ... After all, it would only be in those circumstances that any enforceable debt to the company occurred or any forgiveness of it could be considered a benefit to the employee. ...