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Fees charged for various financial services will be considered to be a zero-rated supply to the extent the service is rendered to a non-resident for use outside Canada. ... Conversely, the provision of financial services to a foreign branch of a Canadian company will be considered as an export and, as such, zero-rated. ... More helpfully, the Court considered the same principle of statutory interpretation referenced above [24]. ...

In National Bank, the trial judge had ruled that financial institutions who had taken their debtors’ property in payment of their debts could be considered bona fide purchasers for value. ... Yet, Parliament has already considered that potential harshness and provided a remedy. ... Hence, Parliament has already considered the potentially harsh consequences of the deemed trust on lenders and has drawn a line as to what is exempted. ...

.: independently of any connection with the BNS shares – and considered whether it was entered into in the course of an adventure or concern in the nature of a trade so that any loss derived therefrom was to be treated on an income account under paragraph 3 a) of the Income Tax Act, R.S.C., 1985, c.1 (5 th Suppl.) ... Canada, [1995] 3 S.C.R. 103, [1995] 2 C.T.C. 369 [Friesen], that income from a source (paragraph 3 a) of the Act) should be considered prior to income derived from the taxable portion of capital gains (paragraph 3 b)). ... As noted, the Supreme Court in that case considered the impact of the mode of settlement on the operation of a hedging instrument and held that hedging is unaffected by the way in which the contract is settled. ...

If this is not done, it will generally be considered that they have implicitly waived their right to raise the issue of procedural fairness (Sharma v. ... " [35]   Contrary to the appellant's arguments, I fail to see how these provisions could be considered to be related solely to the effects of the contract, particularly of a partnership contract, as opposed to the conditions of its formation. ... Canada, [1999] 3 S.C.R. 804 [British Columbia], in support of her contention that public order must not be considered both [translation] "in refusing to invalidate legal operations and in calculating the profit for tax purposes" (Appellant's memorandum of fact and law at paragraph 46). ...

That officer does not appear to have considered the misrepresentation that Ms. ... Liu’s Spousal Application considered the fact that she had misrepresented her employment history on her CEC Application. ... (Emphasis added.) [50]   It is readily apparent from the foregoing passage that its author simply considered that Ms. ...

He stated that he would consider whether the incident could be considered a culminating one in view of Mr. ... Kouridakis’s past employment and disciplinary history in detail, considered the employer’s behaviour, and found that reinstatement would not be viable. The Arbitrator clearly considered the matter fully and acted judicially. [49]   Counsel for Mr. ...

The Respondent argues that this is a microscopic analysis of the reasons, and that the member clearly considered the particular allegations as well as the cumulative impacts. Most importantly, the RPD correctly considered whether the Applicants had established a risk of persecution upon return to Hungary. ... This alone could be sufficient to demonstrate that the reasons, considered in light of the record and viewed as a whole, are simply not adequate. ...

To prepare the IR, the Investigator considered Mr. Jagadeesh’s initial claim and supplementary submissions (which she refers to as his “Rebuttal”) and all documentary evidence submitted during the investigation. ... Jagadeesh alleged younger employees received promotions, awards, and favours because they were sexually exploited, and that he was never considered for alternative jobs on this basis. ... Jagadeesh had not provided any evidence to suggest that he was not considered for alternative roles because of discrimination. ...

That history made it clear that Parliament had explicitly considered, and rejected, giving the Tribunal power to award costs. ... The obvious implication is that inadmissibility on security grounds is considered to be particularly serious. ... For serious criminality, the factors giving rise to refugee status under section 96 may be considered in addition to those under section 97. ...

In direct comment, the treating health professionals seem to have only considered that the Major Depression arose due to left knee osteoarthritis. ... Reviewing courts must also refrain from reweighing and reassessing the evidence considered by the decision maker (Khosa, at para. 64). ... This very specific prohibition against a finding of advocacy was not considered, followed, or applied by the Appeal Panel. ...