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  [34]          During the first two attempts, the Commission de la protection des territoires agricoles (CPTAQ) considered such commercial activity as being incompatible with the premises' agricultural purposes ...   [44]          Selling a farm product is considered to be an acceptable commercial activity under A n Act to preserve agricultural land. ... It is therefore essential to conduct a specific analysis when there is a group or association of supplies considered and defined by the registrant as a single supply ...

Words found in legislation are not generally considered redundant. As stated by the Supreme Court in Hills v. ... The Appellant argued that only those economic characteristics of the transaction which were not distorted by the related party dealings needed to be considered. ... Because the outcome on this issue was uncertain at the time of the hearing, the parties were left to prepare on the basis that implicit support might or might not be considered. ...

  [32]     I agree that the deeming provisions contained in section 174 of the ETA must be considered. ... [T]his amount is considered a reimbursement for GST/HST purposes. The person paying the amount (the employer) would then be able to claim an input tax credit, or rebate, on the reimbursed amount, subject to any other restrictions in the Excise Tax Act.   The amount of moving allowance which is required to be included in an individual’s income as a taxable benefit (i.e., any amount over $650) is considered to be remuneration, or income from employment, of that individual. ...

Counsel argues that given this intent was clear at the outset, no other factors need to be considered. ...   [30]     This issue was subsequently considered in 2002, by the Federal Court of Appeal in Wolf. ... Considering, however, the fact that the integration factor is to be considered from the perspective of the employee, it is clear that this integration was an incomplete one. ...

All these aspects of control must be considered in deciding whether the right exists in a sufficient degree to make one party the master and the other his servant. ... Unfortunately, the Court does not articulate whether it considered Landow a highly skilled or professional person, or one in standard employment. ... Therefore, the elements of control in this case cannot reasonably be considered to be inconsistent with the parties' understanding that the dancers were independent contractors ...

Had the Respondent considered the activities of the additional properties separately, the income and expenses attributable to the business conducted by JJEM might have been carved out. ... Of these alternatives, the latter one must prevail in my view. [10]     In reaching this conclusion I have considered the following: −        the background of JJEM's ownership of units; −        the Appellant's additional property dealings; and −        the contract with SRI. ... Secondly, even if the Canadian legislation is to be considered, the statutory provisions to be considered would be those with a jurisdictional nexus to this case; namely, British Columbia's legislation. ...

Indeed, the Minister considered Mr. Wajsfeld to be a creditor of a $5,000 debt in 1999;   c)      The source of funds used to repay a loan of $18,500 incurred by Mr.  ... Wajsfeld did not require the $500 and deposited $100, the $100 was not considered. ...   [64]     I have also considered the representations of the parties with respect to costs ...

In accordance with their agreement, the appellant considered Bourget to have the ability to provide his services to others- including the occasion on which Bourget changed locks in an apartment complex- which served to confirm- in the appellant's mind- the reason the worker had wanted to change his earlier status from that of employee to independent contractor. ... At worst, it seems the integration factor should now occupy the position of primus inter pares and- at best- could be considered equal to the other tests only in an Orwellian context in which it is accepted that, although all factors are to be considered equal, some are obviously more equal than others. ... A significant matter to be considered is the type of licensing issued during the relevant period as it applied to both the worker and the appellant. ...

The economic situation is a reality which no one can escape and which must normally be considered, as far as possible, by anyone starting up a business with a reasonable expectation of subsequently making a profit from it. ... Alcaraz, as to the causes of their lack of success must of course be considered. ... It is difficult to say that there was any room to manoeuvre since depreciation also had to be considered in addition to all the other expenses. ...

It has never been considered that anyone but a family member would serve as General Manager of Equinox. ... (supra) the Federal Court of Appeal laid out certain matters which should be considered by this Court when hearing these appeals. ... It is apparent the economic interdependence of the brothers and the corporation, with the corporation being an extension of the family- replete with tradition- was not considered in arriving at the decision. ...