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  [29] The Supreme Court of Canada considered these provisions in their pre-2016 form and their effect in Stubicar as follows: [7] The Registrar has the important function of assisting the Court in managing its docket and it is in that role that the Registrar is acting when making decisions under Rule 73(4). ... He further argues that, as applications for leave to appeal are considered by a panel of three judges of the Supreme Court, the same procedure must apply to his motion for reconsideration. ... DATED: MARCH 25, 2025 SUBMISSIONS CONSIDERED IN WRITING PURSUANT TO RULE 74 OF THE FEDERAL COURTS RULES APPEARANCES: Leonard B. ...

Mr Anderson on behalf of the appellant testified that the appellant considered that there was no value to the goodwill and accordingly so provided in the agreements. ... That would be the test applicable to any purchaser of the physical assets but not to the appellant in view of the peculiar value of those assets to the appellant when considered in conjunction with the motivation of the appellant. ... In so stating I have not overlooked the fact that the vendors signed the agreements but it is my considered conclusion that the appellant was the dominant party in such allocation of prices to the depreciable property and that the vendors passively acquiesced thereto secure in the knowledge that the sum total met their prices for their businesses. ...

Before subsection 55(2) of the Act may be deemed applicable with respect to dividends arising under subsection 84(3), it must be established, inter alia, that: (i) the payment of such dividend effected a significant reduction in the capital gain that would have been realized but for the payment of the dividend; and (ii) that said reduction in capital gain could reasonably be considered to be attributable to anything other than safe income. ... Subsection 55(2) applies if a dividend effects a significant reduction in a capital gain that could reasonably be considered to be attributable to anything other than safe income. Accordingly, assuming that the other requirements of that provision are satisfied, so long as the approach taken by the Minister in allocating safe income is reasonable, subsection 55(2) should apply regardless of whether the method chosen by Nassau could also be considered reasonable. ...

It is clear from paragraph 12(1)(b), paragraph 11 (1)(a) and from other sections of the Act such as subsection 20(5), which deals with undepreciated capital cost, that it is only the capital cost to the taxpayer which must be considered. ... The matter may therefore be considered from a practical standpoint as if the films of the limited partnership were the only assets of the taxpayer in that class. ... The witnesses Warehouse and Lowe in testifying as to cost, in my view, merely considered the matter mechanically having regard to the actual figures as entered in the books and without due regard to the true substance of the matter which these figures were supposed to represent. ...

The nature and effect of the Minister’s third party demand, pursuant to section 224 of the Income Tax Act, have been considered and defined in numerous judicial pronouncements, to some of which reference will be made here. ... The defendant does contend that it is beyond the powers of the Manitoba Legislature to bind the Crown in Right of Canada, but that argument is based on section 16 of the Interpretation Act (RSC 1970 Chap I-23) of Canada, which will have to be considered in light of whether it be engaged here, or not. ... Other cases which I have considered bear out the statement that the instrument itself alone governs the legal nature of the assignment. ...

Rae takes the rationale behind the GTS Program for granted as she argued this rationale has already been “canvassed, considered and rejected” in Ficek. ... The third proposed method is that she will undertake to publish the Notice of Proceeding in such publications considered as fair and appropriate by the Court. (2)                The Minister’s position [42]            The Minister submits that in assessing whether Ms. ... Matters to be considered (2) All relevant matters shall be considered in a determination of whether a class proceeding is the preferable procedure for the just and efficient resolution of the common questions of law or fact, including whether (a) the questions of law or fact common to the class members predominate over any questions affecting only individual members; (b) a significant number of the members of the class have a valid interest in individually controlling the prosecution of separate proceedings; (c) the class proceeding would involve claims that are or have been the subject of any other proceeding; (d) other means of resolving the claims are less practical or less efficient; and (e) the administration of the class proceeding would create greater difficulties than those likely to be experienced if relief were sought by other means. […] Règles des Cours fédérales, DORS/98-106 Par un membre du groupe 334.12 (1) Malgré la règle 302, une action ou une demande peut être introduite par un membre d’un groupe de personnes au nom du groupe, auquel cas la mention « Recours collectif — envisagé » est placée en tête de l’acte introductif d’instance. ...

Kirky added that his recommendation had to be reviewed and considered by at least three or four higher levels before being given final approval stating that the plaintiffs were associated with each other. ... Savino Cantatore felt hard- pressed by these difficulties he even considered selling his business unless he could make an arrangement such as that he subsequently made with his son Giuseppe. ... It further found that the evidence presented by the plaintiffs that they had not considered reducing tax did not in any way shift the burden of proof imposed on them by the Act. ...

Even if he were considered as being in the employ of Delsco since his salary was paid by it, this would not change the tax situation in the present appeal. ... Certainly, in corporation law a director is not an employee, being elected by the shareholders, whereas an officer is normally an employee appointed by the directors and usually a director himself, unlike a corporate secretary who would be considered as an employee and an officer but most likely not a director. ... One more matter remains to be considered, however, although it was not addressed by the parties. ...

By my Order of October 11, 2013, I held that certain portions of the affidavits of Pierre Léveillé, Rob Coelho, Jim Stathakos, and Anuradha Marisetti were inadmissible and would not be considered by me on the pending motions for summary relief ... Collins on this motion, which ought to be considered her best foot forward, comprises only of a brief affidavit sworn by her on December 13, 2011, with six exhibits. ... Collins’ motion for summary judgment was heard at the same time, so the record contains what should be considered the best foot forward of both parties ...

On the other hand, the estate was apparently assessed on the basis that the entire assets should be considered as having passed to the widow Dame Dagenais, which conclusion I have rejected. ... Witness justified this by stating that as a matter of sound business practice the trust company would be obliged to invest moneys it received at current interest rates and he considered it conservative to place them at current rates for a 1-year term deposit although higher rates would have been available for deposits for longer terms. ... Despite this, however, Parliament apparently considered it necessary, when coverage was to be extended to self-employed fishermen otherwise excepted under s 27(b), to add s 29(2) of the Act. ...