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As a result, pursuant to his Indian status, he did not have to pay taxes on these fees, which could be considered property. ... Additionally, it would be the office supplies and furniture that were considered to be situated on the reserve and not the management fees. ... Murray, considered business income. It was as business income that the fees were included in Mr. ...

It referred the matter back to the CITT so that it could apply what the Court of Appeal considered the appropriate analysis for resolving duplicative prima facie classifications.  ... The substantive outcome and the reasons, considered together, must serve the purpose of showing whether the result falls within a range of possible outcomes:  Newfoundland and Labrador Nurses’ Union v. ... The Alleged Errors [38]                           The Federal Court of Appeal identified what it considered to be errors in the CITT’s reasoning which, it said, renders the decision unreasonable.  ...

It has not been considered by the Supreme Court of           Canada. If it is considered by the Supreme Court of Canada the            dissenting judgment of Evans J.A. in Royal Winnipeg Ballet will have to      be taken into account.   ...   [36]      I have considered this case on the basis of four alternative hypotheses. ... (b)      Wiebe Door is all that is needed and intent need not be considered           (Sagaz,Wiebe Door and Precision Gutters).   ...

Lessard was considered medically incapable because she had Alzheimer's disease. ... Lessard because he considered it totally unimaginable that she not be with her. ... He considered it natural to do so. In addition, to justify what little interest he had in Ms.  ...

  [41]            The Applicant submitted that the Review Tribunal should also have considered subsection 21(4), according to which short absences (less than a year) should be deemed not to interrupt a person’s residency.  ... In making a determination of residence status, all of the relevant facts in each case must be considered, including residential ties with Canada and length of time, object, intention and continuity with respect to stays in Canada and abroad ... While this was considered a reviewable error in Ding, the Review Tribunal properly cites and states that it is aware of the test to be applied. ...

The nature of the complaints made by the appellant is illustrated by the two typical examples which were considered in the Appellate Division. ... Again, there was no suggestion that the content of the notice by the corporation could not be considered by the Court of Revision. ... The cases cited must be considered in the light of subsequent decisions in respect of the application of s. 96 of the British North America Act. ...

The appellant quite properly asked that its application be considered under section 5(3). ... (v) There is no provision in the several deeds of gift similar to that considered in Bourque v. ... Moreover, there was no provision in these four instruments such as that considered in National Trust Co. ...

In the Respondent’s view, the technical fee should be considered separately as it is exclusively billed by and paid to MedSleep. ... First, it is not consistent with the case law which has considered the tax results of a fee sharing arrangement between a physician and a third party. ... Moreover, there is no language in the Agreements that would indicate that the professional fees allocable to MedSleep can be considered fees or any other form of consideration for unspecified services. ...

It could not be accepted that what the parents considered reasonably safe, should be considered a “folly” on the part of the ice cream vending company. ... I turn now to the three appeals considered in these reasons. They are three appeals all taken with leave of this Court. ... I cannot agree that what the parents considered reasonably safe, should be considered a “folly” on the part of the ice cream vending company. ...

I therefore accept the expert report, which is considered read and filed as Exhibit A‑4.   ... These drugs must therefore be considered as having the meaning given in the FDA definition. ... Double containers are not considered as more than one container. [57]          Oxford Frozen Foods Limited v. ...