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In fact, he acknowledged that he had considered the disposition of the shares prior to 1985. 57 [55]      The evidence concerning the plaintiffs' expectations becomes even more speculative and less relevant with the plaintiff Ludco Enterprises Ltd. prepared to make a fully leveraged investment of $1.4M in December 1980, when interest rates were double those of 1977. ... The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer's intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ... This, in my view, is not inconsistent with his evidence that he considered disposing of the plaintiffs' shares prior to 1985.      58      June 6, 1997, p. 53, l. 11 to p. 54, l. 2.      59      Supra, note 55.      60      Supra, note 16.      61      June 4, 1997, p. 211, l. 24 to p. 212, l. 8.      62      June 4, 1997, p. 214, ll. 7-10; p. 217, ll. 19-23; and p. 218, ll. 4-8.      63      June 4, 1997, p. 216, ll. 3-8. ...

The buy-out by the Canadian producer is irrelevant for us; however, the film has lost its official coproduction status and can no longer be considered a European work for French channels, but a foreign work... ” (see the affidavit of the Studios representative, Exhibit P-26) ... Therefore, for France, such a work cannot be considered European when it is broadcast on a French channel” (see the affidavit of the Studios representative, Exhibit P-31) ...   [32]            He added the following: [translation]   3)  “From the moment the Canadian producer owns an entire film, we are no longer in the presence of a coproduction within the meaning of the treaty; as a result, the work can no longer be considered a work between Canada and France, and, therefore, a European work, in France ...

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.  ...

McKinnon in the hope that the bank would honour them can also be considered a potentially preventative measure. ... Minister of National Revenue, 92 DTC 1288 (T.C.C.), where the facts are closer to those of our case and the cases relied on in the Tax Court were expressly considered. ... However, it is not altogether clear from the reasons for judgment whether the Judge considered the possibility that the directors should have closed the business after October 18, 1993. [68]      In my opinion, it is essential to keep in mind the relevant question in this appeal: did the directors exercise due diligence to prevent the company's failure to remit? ...

It seems to me that what is considered is a factual relationship, not some personal or individual characteristic of the persons involved. ... Like him, I will cite the English version, which reads as follow:          Unemployment Insurance coverage for employer relatives          Currently, individuals hired by their spouse or relatives are not considered to be dealing "at arm's length" from their employer and therefore are unable to contribute to, or benefit from, Unemployment Insurance.          ... The purpose of the impugned provision is the scrutiny to which persons deemed to be related at the time of a benefit claim are subjected. [19]      In terms of the first test set out by Iacobucci J. at para. 39 of Law, the presumption that persons considered to be related are deemed to have entered into a contract on the most favourable basis, at the expense of the Unemployment Insurance Act, is based on a personal characteristic of the claimants, namely blood, marriage or adoption. ...

However, since the issues raised are considered in both sets of the Judge’s reasons, it will be necessary to refer to the reasons for the partial and the final judgments.    ...   (5) On hearing an application under subsection 231.6(4) in respect of a requirement, a judge may (a) confirm the requirement; (b) vary the requirement as the judge considers appropriate in the circumstances; or (c) set aside the requirement if the judge is satisfied that the requirement is unreasonable. (6) For the purposes of paragraph 231.6(5)(c), the requirement to provide the information or document shall not be considered to be unreasonable because the information or document is under the control of or available to a non-resident person that is not controlled by the person served with the notice of the requirement under subsection 231.6(2) if that person is related to the non-resident person. 231.6 (4) La personne à qui l’avis est signifié ou envoyé peut, dans les 90 jours suivant la date de signification ou d’envoi, contester, par requête à un juge, la mise en demeure du ministre ... Kremikovski Trade, [2007] 1 S.C.R. 588, 2007 SCC 13, the Supreme Court of Canada noted (at para. 3) that the Federal Court of Appeal had allowed the appeal from the Federal Court in that case because the Federal Court of Appeal considered itself bound by one of its previous decisions, even though it would have reached a different result if it had not been for that previous decision. ...

Lochard (1973), 12 C.C.C. (2d) 445 at 446-448, 22 C.R.N.S. 196 found that an excessive workload was not considered to be a valid reason for a judge to abdicate jurisdiction and have another judge continue with the case under the applicable provision of the Criminal Code. [38]            Any removal by the Chief Justice of a judge who is seized of a matter would also conflict with the principle that the person who decides a case must be the same person who hears the case (Consolidated-Bathurst Packaging Ltd. v. ... [58]            These three issues must be broken out and considered separately because different considerations apply to each. ... Instead, Parliament intended that the Chief Justice should exercise the power to reassign only after carefully considering all of the circumstances, both for and against reassignment. [89]            Though the power to reassign can be exercised to advance the mission of the court, in certain circumstances countervailing considerations must be considered. ...

Hansen-Tangen, [1976] 3 All E.R. 570], at p. 574, per Lord Wilberforce) [Emphasis added.] [21]            Adding to the above, the Supreme Court of Canada further stated that “[c]ontractual interpretation involves issues of mixed fact and law as it is an exercise in which the principles of contractual interpretation are applied to the words of the written contract, considered in light of the factual matrix” (Sattva at para 50). [22]            Turning to the issue at hand, the point of departure is the Settlement Agreement itself. ... One would assume that the Appellants’ lawyers representing the four (4) MLPs would have challenged the final version of the Settlement Agreement if they still considered that the proper ratio was 40/109. ... They had never considered that the taxpayer’s 1996 income would be more than $1,863,072. ...