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To formulate a decision then, the overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate. ... However, that is not considered profit in the sense that the word is used in this situation. ... " and that question has to be considered from the point of view of the Worker. ...

Ishak's gross monthly salary was roughly $10,000 and he received three $5,000 advances — two in February and one in March 1993 — but they were considered by Mr. ... Ishak still considered that he had incurred more out-of-pocket expenses than the amount of his share of "loans receivable from directors". [14]          In the end, no legal action was brought. ... Therefore, those expenses could be considered to have been paid by being set off against a portion of the advances. ...

Respondent's counsel raised the argument, for example, that the maintenance and repair of roads within the City's boundaries are generally considered to be part of standard municipal services. ... And, because they are made free of charge, that department concludes that the supplies are not considered to be made in the course of a commercial activity. [24]          The fact that the work is undertaken pursuant to a statutory obligation does not disqualify the work from the character of a commercial activity, so long as the person who undertook the work did not make exempt supplies in carrying on the undertaking. ... The trial judge, in finding a direct link between the supply made by the non-profit organization and the grant, considered the plans between the municipality and the non-profit organization early in the planning stages of the pool's construction. ...

It is considered that a literary work such as a novel, poem, short story or any non-fictional prose composition that is written for general sale or syndicated distribution would normally have a greater profit potential than a work undertaken for restricted distribution. 6.              ... All relevant criteria are considered together in making a determination and the taxpayer's failure to meet any one particular factor will not in itself preclude the taxpayer's artistic or literary activities from qualifying as a business. 7.              ... However, in order to have this "reasonable expectation of profit" the artistic or literary endeavours, as the case may be, of the artist or writer must be carried on in a manner such that, based on the criteria in 5 above, they may be considered for income tax purposes to be the carrying on of a business rather than, for example, a hobby. [8]            Whoever wrote the above demonstrated considerable sensitivity to the nature of artistic endeavour and a recognition of the validity of the aphorism ars longa vita brevis. ...

That at that time, that is, when the Act came into force on January 1, 1991, the appellant and Les Supermarchés GP Inc. were considered to be "closely related corporations" within the meaning of subparagraph 128(1)(a)(vi) of the Act;   3.         ... According to the Supreme Court:   [D]iscretion cannot be considered in the absence of an examination of the legislative objectives, and the important question is whether the presence of such discretion can be rationally tied to those objectives. ... I have already considered this Court's lack of jurisdiction to review the exercise of the Minister's discretion in Gretillat v. ...

His background and his other land dealings in those years are relevant facts to be considered in determining the Appellant's intention with respect to the two properties in issue. ... The Appellant was familiar with one such residence situated at 102 Water Street, considered it to be worth saving and brought it to White's attention. ... In reaching this conclusion, I have reviewed the documents filed as exhibits and the testimony of the Appellant and White in light of other proven facts and have considered such matters as, inter alia, the time-frame involved and White's financial condition. ...

In the alternative, the Minister has also considered the following: (a) there was no contract of service between the Appellant and the Payor. ... However, share control (or absence of it) is not necessarily conclusive; it is only a factor to be considered in determining the question of arm's length (Robson Leather Co. v. ... The criteria enunciated in IT-419 have also been the criteria consistently considered by the courts. ...

The leave was approved but at the University’s request, the Appellant postponed the sabbatical period to July 1, 1990 to June 30, 1991. [4] The Appellant testified that he considered his research projects to be an integral part of his obligations both as a faculty member and under his contract of employment. ... There is nothing in the relevant Articles of the Agreement to suggest that either the employer or the employee considered a sabbatical salary to be a grant or fellowship or any other form of remuneration. [16] I am also unable to accept the Appellant's submission that the receipt of these monies could be considered both as income from an office or employment under paragraph 6(1)(a) and as a research grant governed by paragraph 56(1)(o) and that accordingly, this Court should apply the principle of generalia specialibus non derogant to the provisions before the Court. ... This "responsibility" must be considered in the context of the definition of academic freedom found in the same Article which reads in part: "... the freedom of Employees to express and uphold opinions without incumbrance, (sic) to carry out research which they believe will enhance knowledge, and to express the results of such research in a reasonable manner without interference. ...

To formulate a decision then, the overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate. ... Nevertheless, if there is any ambiguity the Court should have regard for the clearly expressed intentions of the parties. [30] Both Myrna Bezzola and Aaron Pruden gave evidence at the hearing of the appeals, as well as the Appellant herself. [31] Myrna Bezzola in her evidence said that she considered herself to be an employee of the Appellant. ... That briefly summarizes the extent of her evidence. [32] Aaron Pruden gave evidence which indicated that she very much considered herself to be an independent contractor whilst working at the residence. ...

Ross, who was thus considered her spouse, was too high for her to be entitled to such benefits. [3] The appellant argued that she and Mr. ... When can two persons be considered as living in a conjugal relationship? ... Ross in a conjugal relationship during the period at issue, namely 1994, 1995 and 1996. [28] In light of the criteria to be considered, I am of the view that, on the evidence adduced by the appellant, such a conclusion is not possible. ...