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ASCO in September of 1977 would have been considered a resident Canadian corporation. ...

It is submitted this is absolute evidence that the benefits are considered part of the employees’ wage package and they are the sole contributors to the plan. ...

I am satisfied that these elements of relative "investment” must be considered. ...

It was held that the joint venture was merely a vehicle of convenience used by two contractors jointly for co-ordinating and administering their contract which must at all times be considered as having been performed by them even though undertaken through the agency of the joint venture, which was merely an accounting device. ...

There are certainly some differences, however, between a notice of assessment and a notice of reassessment and this issue has been considered in a number of cases, a distinction having been made between a notice of reassessment which replaces the original notice of assessment rendering the latter void, and a notice of reassessment which merely adds additional sums to the original assessment. ...

No doubt the plaintiffs considered all these matters and the advantage that it might have in acquiring title by foreclosure. ...

As physician-in-chief, the plaintiff was considered the University's delegate for teaching functions at St. ...

In Henry Wertman v MNR, [1965] 1 Ex CR 629; [1964] CTC 252; 64 DTC 5158, Thurlow, J had occasion to consider the question of whether receipts from the letting of real property are to be considered to be receipts from a business or receipts from property. ...

It has also been said that an expenditure which benefits more than one accounting period is considered a capital outlay. ...

When any case may be doubtful upon a statute four things can be gleaned by Heydon’s case (supra at fo 7b) which are to be discerned and considered: (1) the state of the law before the enactment, (2) what was the mischief and defect which the prior existing law did not provide, (3) what remedy Parliament provided to cure the defect, and (4) the true reason for the remedy. ...