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The sole issue between the parties regarding each of the four assessments is the date at which, for income tax purposes, an apartment complex is to be considered as having been effectively either sold or disposed of by the plaintiff. ... These clauses, in my view, constitute evidence that the parties considered that clause 11 transferred not only the right to collect rents, which were in fact collected throughout by the purchaser, but the actual property of the leases themselves, and not, as was argued by counsel for the plaintiff, evidence that the leases were never considered to have been transferred. ... It now remains to be considered whether, in the light of these findings, a sale has taken place according to the laws of the Province of Quebec. ...

He also considered the manner in which the benefit was to be used, the second of the matters suggested by Dixon, J, and the third, that is to say, the method of payment. ... After having considered these matters at length, it appears to me that the prédominent criteria point to the conclusion that from a practical and business point of view, the expenditure is more appropriately classified as a revenue expense and not as an outlay of capital. ... On the other hand, it is not the expected life of the street improvements that should be considered. ...

The Applicant points out that the Adjudicator only considered whether the penalty was in compliance with the Customs Enforcement Manual (Guidelines). ... Nonetheless, the Respondents submit that the Minister considered all circumstances of the matter and the record before him in arriving at the Decision ... Fabiano is quite clear in his affidavit that, in making his Decision on behalf of the Minister, he considered the comments of the Seizing Officer. ...

Therefore, the place of residence of the employee should not be considered a connecting factor where the question is the location of employment income. ... Shilling argues that the fact that the income is earned as a result of performing services for native people should be considered a connecting factor. ... In my view, if the benefit to a reserve is to be taken into account, the advantage to NLS must be considered to be a factor that connects Ms. ...

Guests on a magazine program, or the subjects of biographical documentaries, are not considered performers for certification purposes ... Also considered to be the subject is the founders and directors of the website, Robert Luciano Hintze and Greg Hodge. ... Those submissions were fully considered.   [35]            To address the issues in particular.   ...

Repositioning the Mafi trailer, prior to actually lifting the cargo onto the truck, was considered part of the loading process, and thus the road leg. [31]   Dr. ... Kienzle, I have considered each party's argument that the opinion of the other's expert, when applied to certain hypothetical fact scenarios, would generate absurd results. ... Schwampe raises the facts considered in the 2007 Decision, involving pre-loading damage to the cargo on the Mafi trailer, but hypothesizes a variation in which the truck that was awaiting loading of the cargo was a rogue, unauthorized by the multimodal carrier. ...

Carpenter’s request for relief was a reasonable exercise of the Minister’s discretion and a fully justified outcome. [5]   I have carefully considered Ms. ... She remained responsible for filing correct and complete tax returns. [18]   The Minister’s delegate then considered whether CRA delay had prevented Ms.  ... Carpenter in order to resolve her tax position and considered the 2018 determination that the Minister’s 2004 assessments for the 1999-2001 taxation years were incorrect. ...

With the exception of Maurice Germain and his wife, none of them appear to have had much say in how the financial administration of the company was handled even though they may have been considered part of the executive group. ... Mr Jolicoeur went so far as to state that he never considered that the company was obliged to continue to contribute. Mr Loubier testified that Messrs Jolicoeur and Quesnel both considered it a privilege to be allowed to use their bonus money to buy preferred shares in the company and Mr Maurice Germain testified to the same effect. ...

I have considered the application of these two cases to the case at bar, and must, with respect, come to a different conclusion than that of Robertson J.A. 43 The case of Lutheran Life is, at first blush, quite similar to the case at bar. ... Certainly, it is not contentious that in order to properly be considered active business income, interest must come from an asset that is risked or employed in the course of the business. 47 In this case, however, the issue is not whether income in the fund is properly considered “active business income” for the purposes of the Act. ... The proper question is not whether the assets were risked or employed in the course of the business of the life fund, but instead whether the assets are properly considered part of the life fund. 48 The taxpayer in this case argued that the case is applicable because assets can only be considered “part of the life fund” when they are integrally risked in the life insurance business. ...

In order to construe the Act according to its purpose a linen bag could not be considered as a "case". ... The truck was a recent invention and the legislature could not have considered it when promulgating the section in question. ... The fact is, however, that quite properly the question was not even considered nor was it included or excluded. ...