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Not only shall the clause stipulate that amounts have been received in the year or the previous year but it should also be clear that the parties want these amounts to be considered as having been paid and received pursuant to the agreement. ... I am of the opinion that there are two legal questions to be considered in order to resolve the matter of the validity of the clause. ... Stewart but they were not made pursuant to a written agreement: the written agreement did not provide that the said amounts were to be considered as having been paid and received pursuant thereto and therefore they are not deductible by Mr. ...

  [26]         These were the two principal alternative methods considered.   ... A proportion is a comparative ratio that is a part considered in comparative relation to a whole. ... Making such a decision can not be considered a transaction for GAAR purposes ...

That should be conclusive when considered together with the other evidence. ... Exhibit R-4, if considered by itself might indicate that the real employer in 1991 was Equitex. ... What was considered to be the normal or standard amount of time for janitors to work during the years in question? ...

The conflicting evidence led him to consider that the buyer could not be considered as the employer. ... " He considered that there was the possibility of a sham based on the total inconsistencies. He considered that the duties were reasonable. He considered that the salary of the Appellant was in line with what is paid in the industry. [26] The work of the Appeals Officer is not easy. ...

In 2008, for the purposes of paragraph 110.6(1)(b), was Mika considered to have been a beneficiary of the Trust after he was conceived but not yet born? ... Mann, Lord Chancellor Hardwicke said:— The general rule is that they (unborn children) are considered in esse for their benefit not for their prejudice. ... These learned judges undoubtedly considered the fiction to be of general application.... ...

Can parol evidence be considered in determining whether the Appellant acted as a project manager or a general contractor for the Homeowners? ... Second, where extrinsic evidence may be considered, that evidence must pertain to the “surrounding circumstances which were prevalent at the time.” ... Parol evidence is often considered to determine the true legal relationship of contracting parties. ...

Weldon considered his comparable 1 as most relevant to parcels B and F. ... Weldon considered that it was sold for $3,767 per acre whereas Mr. Grant calculated $5,379 per acre. ... Weldon considered his comparable 13 (Mr. Grant’s 4) as the most relevant to D and G. ...

In our view these sales reflect a range of values for the subject of from $135,000 to $150,000 and all information is considered relatively appropriate. ... Rationale of Sale Price The price at which the subject sold in October 1981 is considered by us to be a “windfall gain” insofar as the vendor was concerned. ... The reasonable expectancy that ore was in the ground should be considered at December 31, 1971. ...

This is an extremely interesting point which has not been considered often by the courts. ... That being so, the experts she hired studied and analysed all the information and considered the special concerns of the appellant and her son; they suggested various scenarios, describing the tax consequences of each. ... I had considered recalling counsel to argue the effect of the case but since it confirmed the conclusion which I had reached in any event I did not consider that I was justified in doing so. ...

Gaudet, 71 D.T.C. 5047. [8]      More recently, this Court has considered the meaning of "attendance" in the context of distance education programs such as that taken by Ms. ... Nevertheless, the Chief Justice took the unusual step of writing considered reasons in obiter which expressed strong reservation about an interpretation which denied the tax credit for internet courses. [12]     Bowman C.J. considered both the English and French versions of the legislation and their context. ...