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Ribkoff considered that the assessments made with respect to his firm constitute guilt by association. ...

Canada (Minister of National Revenue), [1948] S.C.R. 486 considered the proper rate of tax under the Income War Tax Act applicable for the 1944 year. ...

Upon the Crown's appeal to the Federal Court of Appeal from the decision of this Court, Linden J.A. delivered the judgment of the Federal Court of Appeal (98 DTC 6424) and stated at page 6428: I would like specifically to underscore the words of the Tax Court Judge, with which I fully agree, to the effect that this type of extreme remedy must not be considered to be an automatic one, being reserved only for cases of serious violations where other remedies are insufficient. ...

As the Appellant's request for benefits in 1996 was denied, he would have been considered a first time applicant in 1997. ...

It must also be considered that the Audettes had three children, as did Ms. ...

I believe this is how this clause must be interpreted because, in order for it to be considered as being broad enough in scope to amend, as it were, the definition of "recipient", it would have to be contained in a paragraph dealing specifically with the definition of "recipient", not in the paragraph concerning cases in which no consideration is payable in respect of the supply. ...

The Act, supra, subsection 37(1), Respondent's Book of Authorities, Tab 10... [14]          The agent for the Appellants contends that the years in question (1995, 1996 & 1997) should be considered as start-up years because in those years the Appellants were undertaking a new business, namely research and development. ...

Different terms necessarily imply different meanings. [27]          Lastly, the scheme of the legislation must be considered. ...

In each of these instances, the transformation or alteration of the goods is considered to be necessary to their transportation and, therefore, does not prevent the domestic shipment from qualifying as part of a continuous outbound freight movement. ...

They have meetings, they have speakers and she was considered to be an executive for many years, approximately 15 to 20 years. [28] She was asked what it meant to be a director in name only. ...