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However, the Appellant believes that that capital loss should be considered as a business investment loss, since he contends that 2959‑5451 Québec Inc. was a small business corporation ... Accordingly, the loss incurred by the Appellant in respect of his claim on that corporation may not be considered a business investment loss under the definition of paragraph 39(1)(c) of the Act ... First, the $133,000 amount purportedly used to repay in full the mortgage loan on the property at 100 Île de Mai can hardly be considered as having been borrowed for the purpose of earning income from a business or property. ...

This document states that PDFs are considered to be employees of Queen’s University unless they receive their funding from an external source. ... Since PDFs are in training, they are considered by the University to be trainees rather than employees ... However, in the course of his research from accessing the website he ought to have been aware that U of A considered Fellows to be in training and – therefore – trainees rather than employees. ...

He then went on to examine 43 sales of condominium apartments in the adjacent building that he considered to be comparable. ... The costs are considered reasonable in the subject market area at the effective date of appraisal. ... He based it on two sales of apartment buildings that he considered to be appropriate comparables. ...

Flash considered matters of experience and the type of vehicle to be used in recognition of the high attrition rate within the industry. ... He also considered it a requirement that he attend at the Flash office before 8:00 a.m. in order to complete the deliveries which were due by noon. ... No. 749, the Federal Court of Appeal considered the case of an individual who worked as an inspector of certain toxic substance detectors. ...

Neither BDI nor Peninsula was looking to make money on the Tremont Apartments project since they considered it a cost of developing the condominium project. [8] Mr. ... At one time he considered that it may be necessary to “roll in a nominal asset to achieve this goal”. ... Gouveia stated that “maybe for a fleeting moment” the Canadians considered retaining the condominium development. ...

The Court considered that there were "... exceptions to the general rule that final judgments mark the end of litigation. ... Justice Andrekson, of the Alberta Queen's Bench, considered the concept of merit in the context of costs, in R. v. ... In Okanagan Band (supra) the Supreme Court considered how interim cost principles worked in combination with special considerations coming into play in cases of public importance. ...

She concluded by saying the “employment income earned from 1994 to 1999 cannot be considered as tax-exempt ... As a result, effective 1999, employees of Coastland Wood Industries Limited who are Registered Status Indians have been considered by the Agency to be exempt from tax.   ... Extremely important, particularly in this case, is the type of income being considered as attracting taxation. ...

  [31]            More importantly, the factors considered by the IAD in its assessment of whether Ms. ... This demonstrates that the IAD considered this evidence and was alive to Ms. ... However, it considered other evidence to be more probative and reliable, namely, the evidence given by her current spouse to the visa officer on July 28, 2011. ...

If the Judge had applied the principles outlined by the Supreme Court in Glaxo she would have considered Mr. ... The report concluded that the services provided by both SII and SWI, when considered together, justified the position that the fees paid were in keeping with the arm’s length principle. ... An appellate Court should only intervene if the Judge considered irrelevant factors, failed to consider relevant factors, or reached an unreasonable conclusion (see Guibord v. ...

Basis for Request and Examination of Reassessments [23]            The Minister then considered the basis for the request, which was the disallowance of claimed interest in 1998. ... To determine the amounts owing, your representatives could have considered a best case / worst case scenario. ... I can see nothing material in the other factors considered that render the Decision unreasonable.   ...