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Justice Henry, at pages 238 and 239, set out the principles to be considered by a judge on a motion for summary judgment under rule 20 of the Ontario Rules of Civil Procedure. ...

., which are not restricted to debts owing to provincial governments but which also apply to claims of the federal government, indicate that in the event of a bankruptcy, subsection 107(1) must be considered to determine relative priorities. ...

Dreig, as having been engaged in exploration, he was not considered to have been engaged in an activity described in subparagraph 6(b)(i). ...

They considered that the smaller diameter would produce a vast difference in size between the upper and lower welding rolls, so modifications were suggested to make the upper roll closer in size to the lower roll. ...

Ordinarily a taxpayer must set out specifically what is considered to be wrong in the assessment for the year. ...

The act of becoming a member of a congregation or community shall be considered as a Grant, Release, Transfer, Assignment, and Conveyance to that gregation (sic) or community of all property, whether real or personal owned by any person at the time of his or her becoming a member of the congregation or community, or acquired or inherited at any time subsequent thereto; such property to be owned, occupied, possessed and used by the congregation or community for the common use of ll its members. ...

While Canadian jurisprudence has not extensively considered the concept of a protector, Courts in other jurisdictions addressing similar matters have found that a protector did have control while stating that they had no such control (JSC Mezhdunarodniy Promyshlenniy Bank v Pugachev, [2017] EWHC 2426 (Ch); FTC v Affordable Media LLC, 179 F (3d) 1228 (9th Cir 1999); Nature Conservancy of Canada v Waterton Land Trust Ltd, 2014 ABQB 303). [38] The Respondent has the power to remove trustees, pay income or capital to beneficiaries, add or remove beneficiaries and amend the trust documents. ...

Instead, her response to the Fact-Finding Report simply assumed that her December 20 cross-candidate analysis had not been considered. ...

Having read the PSFs, I understand the Applicants’ concerns regarding their careers, reputations, dignity, and livelihoods as a result of their dissemination. [46] Notwithstanding the above, I disagree that the PSFs may be considered “final” merely because they have been acted upon and caused harm to the Applicants. ...

The use of the expression “eligible capital” in the Act is potentially confusing and, to properly interpret the legislation, its meaning must be considered in the context of the following expressions: 1. ... The proceeds of each sale must necessarily be considered for taxation purposes as ordinary income and not as part of the disposition of a capital asset, the converse being applicable in the case of a taxpayer carrying on a business totally unrelated to the buying and selling of real estate, who incidentally disposes of a piece of real estate because it is no longer required for business purposes. ...