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However, if I am wrong in reaching this conclusion, the use of the Mark asserted by Live has also been considered. ... It must be considered in its proper context as a conclusion arising from the facts of HomeAway and not as a general principle. [86]   In HomeAway, HomeAway advertised third parties’ homes for rent on a US based website. ... Justice Hughes found use of the trade-mark in Canada based on the particular facts. [87]   In UNICAST, Justice Noël commented that Justice Hughes’ statement at paragraph 22 of HomeAway must be considered in context. ...

The parties considered the importance placed by the Supreme Court on the past and ongoing participation in a shared culture, in the customs and traditions of a community in an identified geographical location. 22.   ... The Parties considered the importance placed by the Supreme Court of Canada in Powley on the past and ongoing participation in a shared culture and in the customs and traditions of a community. ... Abbott, failed to make the inference permitted by Section 16. [182]   This very argument was considered and rejected by the Appeal Master in earlier decisions. ...

Conclusion re Costs for Tax Appeal [40]   Having duly considered the parties’ submissions on the relevant factors and considerations, I am satisfied that $6,500 would not be a satisfactory contribution by the Respondent towards Univar’s costs. ... The discretion in 147(1) is extremely broad—it gives the Court total discretion in terms of (1) the amount of costs; (2) the allocation of costs; and (3) who must pay them. 12 Rule 147(3) provides the factors to be considered in exercising the Court's discretionary power. ... Words found in legislation are not generally considered redundant. As stated by the Supreme Court in Hills v. ...

These provisions were most recently considered by the Federal Court of Appeal in Cameco wherein Justice Webb wrote: C.   ... Nor can it, at least in this case, be construed as window dressing, if the legal definition of window dressing is properly understood and considered.   ... The requirement that this prerequisite to recharacterisation be proved was most recently considered by the Federal Court of Appeal in Cameco. ...

As noted in Royal Winnipeg Ballet at para. 64, the relevant factors must be considered “in the light of” the parties’ intent. ... Anderson’s Appeals is not the first occasion that this Court has considered a situation where a corporation was interposed between a hirer and a worker. ... Hillock considered that the WIP belonged to Mr. Anderson, and not to 188AB. ...

If so, it will be considered to raise a question vital to the final issue of the case and de novo review is appropriate. ... It is, as Farrar suggests, one of the circumstances to be considered. [8] In arriving at his conclusion, the associate senior prothonotary did no more. The English courts, too, have considered the conduct of the parties to be relevant in similar circumstances. ...

Counsel did not in argument suggest whom they considered to be the members of the association, although I should have thought it essential to the existence of an association that there be persons who are associated with one another. ... It is conceivable that there would be situations where an accumulation equal to one year's reasonably anticipated expenditures on its non-profit activities may not be considered excessive while in another situation an accumulation equal to two months’ reasonably anticipated expenditures would be considered more than adequate. ... The French version would seem to imply that only the object of the association and not its actual activity is to be considered. ...

Methods such as an equity investment by C & D in a T & L subsidiary, a direct loan, a C & D purchase and lease back of vessels, etc. were considered. ... We must emphasize that at all times, Redpath management considered Albion an extension of itself. ... In the present context, it is my considered opinion that Albion was openly and honestly organized on a basis of being non-arm’s length to the accused. ...

He made a rough calculation in his head, without reducing anything to writing, of the amount which Blauer might have received if he had been considered as a partner in the Sherbrooke and Boucherville contracts and conveyed this figure, which worked out to about $82,000, to his lawyers. ... He explained that he considered the preliminary contract and the whole project together, since unless there is something wrong with an engineer, in about 95% of the cases the engineer who prepares the preliminary plans gets the contract. ... The judgment of the Tax Appeal Board found that the fees relating to the civil action brought by Blauer against them were a deductible expense but that the same did not apply to the criminal: cases and the libel action which were considered to be personal expenses of Brett and Ouellette. ...

Moreover, the Privy Council considered that the Dominion Income Tax Acts were not discriminating statutes. ... In other words, is he, as far as his wages are concerned, to be considered as a free agent who can refuse to work? ... In this view, this appeal could be maintained, even if this Court considered itself bound by the rule stare decisis. ...