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So I think this issue need not be considered further. It also appears to be a part of the Minister’s assumptions that these arrangements were a sham and that therefore 01 must be regarded as the agent of the plaintiff with respect to collecting and holding a reserve fund and earning interest thereon. ...

From a careful consideration of all the evidence related to this point I have concluded that the defendant was involved with Harry to a degree indicating that his purpose and his intenion should be considered also to be hers. ...

As I have already concluded the organic plant was not acquired for the purpose of gaining or producing income, either generally or from that property specifically, it follows that the plaintiff’s claim has not reached the level where the distinctions raised by the two lines of authorities have to be considered. ...

Company Act provisions including those similar to sections 110 and 111 here considered, Anderson J. commented (at pages 764-65 (D.L.R. 113)): It seems to me, in the absence of authority, that the proper approach is to ascertain just what happens in fact when a receiver-manager is appointed: The receiver-manager is given exclusive control over the assets and affairs of the company and, in this respect, the board of directors is displaced. ...

The sections of the Income Tax Act reproduced express a particular intention incompatible with the general intention and as such must be considered in the nature of an exception. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer's training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

In view of the principle of the rule of law, therefore, Parliament could not create uncertainty in relation to the application of its own statutes and bring about the resulting legal vacuum, unless that action fell within the framework of a parliamentary privilege that is considered to be necessary for the proper functioning of the House. ...

We had looked at the operations of the partnership and considered whether the underlying real estate should be transferred from the partnership to the corporation. ...

(Reference re Manitoba Language Rights, [1992] 1 S.C.R. 212 at paragraph 33) [31]            A reference to an Act of a provincial legislature is valid, and cannot be considered to be an unlawful delegation of power. ...

Rosenberg Paul Martin Anne McLellan Jean Chretien The subpoenas requested for these twelve witnesses are apparently in connection with the 16 October 2001 trial in this action, which deals with tax matters going back to perhaps 1984. [26]            I have considered the Plaintiff's 94 page motion record, and his reply containing affidavits, documents and argument. ...