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In furtherance of that public interest, the disclosure of privileged information that may reasonably be required by an auditor for the purposes of providing a fairness opinion will not be considered to constitute an unlimited waiver of SCP, when such disclosure is made in confidence and solely for that purpose ...   [62]            This second line of jurisprudence has identified numerous factors to be considered by a Court in determining whether to exercise its discretion to maintain SCP over documents that have been inadvertently disclosed ...   [64]            A number of additional factors to be considered by a Court in determining whether to exercise discretion to maintain privilege over inadvertently disclosed documents were identified by Wein J. in Airst v Airst, [1998] OJ No 2615, at paras18-19 [Airst]. ...

In dealing with the question of whether the transactions, which resulted in the losses claimed by the plaintiff, are considered to be an adventure in the nature of trade, I agree that the issue is not whether loans can be part of an adventure in the nature of trade because they are part and parcel of the acquisition because the case law referred to by counsel for the plaintiff clearly shows that loans in the proper circumstances have been considered to be an adventure in the nature of trade and that much was conceded by counsel for the defendant. ... M.N.R., [1990] 2 C.T.C. 2068, 90 D.T.C. 1605, I note that each can be distinguished on the facts and that the key element in the various conclusions was that the evidence showed that the transaction, be it a loan or the acquisition of shares, was conducted for the purpose of making a profit and therefore was considered to be an adventure in the nature of trade. Based on the evidence before me, I am not satisfied that the operating motivation of the plaintiff in making the loans was that of profit and therefore the transactions in question could not be considered an adventure in the nature of trade. ...

She considered the Reserve as her base of life.   [18]            The Centre is a not-for-profit corporation serving the aboriginal community in Ottawa and the surrounding communities. ...   [77]            However, the Supreme Court has either “moved away” from Nowegijick or “refined” it such that place of debtor is but one factor to be considered in determining whether property is situated on a reserve ...   [89]            The issue of NLS’s operation and tax exempt status of its employees was considered by the Federal Court of Appeal in Shilling. ...

There is no hard and fast rule as to when expenditures made on capital assets will, and when they will not, be considered to be capital expenditures within the meaning of paragraph 18(1)(b) of the Income Tax Act. ... M.N.R., [1989] 2 C.T.C. 94, 89 D.T.C. 5357, whose learned and considered judgment was later confirmed by the Federal Court of Appeal. ... Hume considered a number of sources dealing with the subject of current expenditures and capital costs, including the Canadian Institute of Chartered Accountants’ "Handbook", Mr. ...

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.  ...

The Supreme Court of Canada, in Moldowan, above, listed the following as part of a non-exhaustive list of factors that should be considered when determining whether there is a reasonable expectation of profits: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, and the capability of the venture as capitalized to show a profit after charging capital loss allowance. [47]   As noted above, the Beekeepers have deliberately designed a class definition that excludes hobbyist beekeepers. ... [75]   I find that there are issues in common, such that allowing the action to proceed as a class action will avoid duplication of fact-finding and legal analysis, as well as a multiplicity of individual actions based on the same issues. [76]   Rule 334.16(1)(c) requires the Court to determine whether the claims of the class members raise common questions of law or fact, and whether or not those common questions predominate over questions affecting only individual members. [77]   In Vivendi Canada Inc v Dell’Aniello, 2014 SCC 1 at paragraph 46, the Supreme Court of Canada stated that: Rumley and [WCSC] therefore establish the principle that a question will be considered common if it can serve to advance the resolution of every class member’s claim. ... Similarly, the cause of action for the novel tort of abusive administrative action focuses on the Federal Crown’s conduct (at para 144): As well, the quality of the public authority’s conduct must be considered. ...