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Consequently, she considered that the cost [6] of all of her shares [7] in the family business was $1,000,000. ... Evidently, the Canada Revenue Agency’s interpretation cannot change the law, but it can be considered. [71]   [136]    If inheriting land usually results in a capital gain or loss, logically, and no more, this is also generally true, in the absence of other factors, for property received as a gift or inheritance in the family context ... In the current circumstances, should it be considered that the nature of a share is not an indicia in either direction? ...

However, when measuring the success of a project, the repayment of the contribution is not a criterion that is considered (see transcript, pages 150 to 152) ... Jackett P. considered that the legislature had merely authorized Ontario Hydro to do certain things deemed expedient to carry out successfully certain changes in its method of carrying on its business. ... Those two provisions read together show that the contribution at issue here was considered as government assistance by both parties to the Agreement ...

It is these penalties alone that can be the subject of a review under s. 3.3(1) of the Act. [25]            The Respondent notes that, in ss. 127 and 127.1 of the Act, notices of ascertained forfeiture under s. 124 are distinguished from penalties assessed under ss. 109.1, 109.11 and 109.2, thus indicating Parliament's intention that the amounts be considered different in nature. ... But her lack of understanding concerning the appropriate procedure to follow cannot be laid at the feet of the Minister and I do not find the Minister's notices to the Applicant misleading in this regard. [50]            There is no evidence before me that the Applicant's submissions and documentation on the quantum issue were not considered by the Minister as part of the s. 131 application and the s. 133 determination of what sum the Applicant should pay. ... The Respondent further submits that there are two stages at which the question of whether goods are forfeit is considered, namely the s. 131 decision and the appeal that is allowed therefrom via s. 135. ...

I have considered the submissions of counsel and have re-read the passages at issue and the questions leading there. ... Counsel has an answer to that at question 182, being a negative answer. [57]            At questions 187 and 188 the issue is whether, there being an upcoming time bar, from the context I think for the 1999 taxation year, seeking waivers from the taxpayers has been considered. ... Thus the answer has already been provided. [58]            At question 199 at issue is whether the Tax Department has considered levying penalties for the 1999 year. ...

Among the options considered was bankruptcy and immediate liquidation of the company's assets. ... It was dealt with summarily then, but counsel urged that it be considered in my written reasons. ... A document that is admitted to be authentic may be considered by the Court as long as there are no other evidentiary objections to the document or to its contents. ...

Yvon Talbot could not find any documentation indicating what could be considered renovations, repairs or improvements to either of the two buildings (Yvon Talbot’s supplementary affidavit dated February 6, 2009, at paragraphs 13 and 22) ... I am also of the view that this evidence coupled with the evidence reviewed above and considered by Martineau J. in the ex parte hearing, is sufficient to establish on a balance of probabilities that the collection was jeopardized by the delay. ...   [92]            Having analyzed the evidence submitted by the parties and considered submissions by counsel, the Court finds that the respondents did not discharge the initial burden of proving that there were reasonable grounds to believe that the test required by subsection 225.2(2) of the Act was not met ...

He was left in possession of his two gold bars (which are not considered currency in Canada), a quantity of jewellery and the petty cash in his wallet.  ... Although your solicitor’s representations have been considered, mitigation has not been granted in this case.  ... There, the Ontario Court of Appeal considered whether police officers had reasonable grounds to suspect that the appellants had been implicated in the transportation of drugs.  ...

., who ordered that points (1) and (2) be answered in the affirmative, and that point (3) stand to be considered and determined by the judge trying the action. ... This makes it unnecessary to consider whether the defendant is liable to be sued in the British Columbia Courts—a question of some nicety, to which I should require to devote more time and attention than I am at present in a position to give before concluding that the considered judgment of the Court of Appeal for British Columbia upon it was erroneous. ... There was an appeal, and a cross-appeal, to the Court of Appeal, and, in the result, by order of the Court of Appeal of 6th March, 1928, the first two findings were reversed, and it was held that the third question should be answered also in the negative, as it was considered that the Land Settlement and Development Act was wholly intra vires; the defendant's appeal was allowed, and the plaintiff's cross-appeal and action were dismissed [4]. ...

As there is no cross-appeal, this aspect of the case need not be further considered. ... A subsequent investigation showed that the respondent had over a long period been selling mouton which was considered to be subject to the excise tax but showing on its own records that the sales were of shearlings, which were in value only about one-half that of mouton and which were not subject to the tax. ... However, this is not pleaded and the matter was not in issue at the trial and need not be considered. ...

Sperry Rand Corporation (1979), 23 O.R. (2d) 406, and I shall have something to say about this case (which was cited and quoted without particular emphasis) after I have looked at the English cases considered by the Alberta Court of Appeal. ... Rauland Corporation, [1956] 1 All E.R. 260, and on appeal at p. 549, which was considered in the Alberta courts. ... A number of other submissions opposing the application for judicial assistance were considered and rejected by Miller J. ...