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Robinson considered and pursued several other potential opportunities with diligence and effort. ... Firestone incurred were considered capital expenses because they were incurred to acquire or create a business, not in the running of a business. ... It seems to me that all of the expenditures relating to the investigation of opportunities must be considered on the same footing. ...

The importance of the “one member, one vote” mutualist principle allows the MGIAs to be considered equally, notwithstanding their respective size. ... The holding of voting shares of the capital stock of the corporation normally constitutes a basic condition to be met, but there may be exceptions. [54] This conclusion is evident in the summary of the principles of corporate and taxation law considered in Duha, which are restated below (paragraph 85): (1) Subsection 111(5) of the Income Tax Act contemplates de jure, not de facto, control. (2) The general test for de jure control is that enunciated in Buckerfield’s, supra: whether the majority shareholder enjoys “effective control” over the “affairs and fortunes” of the corporation, as manifested in “ownership of such a number of shares as carries with it the right to a majority of the votes in the election of the board of directors.” (3) To determine whether such “effective control” exists, one must consider: (a) the corporation’s governing statute; (b) the share register of the corporation; and (c) any specific or unique limitation on either the majority shareholder’s power to control the election of the board or the board’s power to manage the business and affairs of the company, as manifested in either: (i) the constating documents of the corporation; or (ii) any unanimous shareholder agreement. (4) Documents other than the share register, the constating documents, and any unanimous shareholder agreement are not generally to be considered for this purpose. (5) If there exists any such limitation as contemplated by item 3(c), the majority shareholder may nonetheless possess de jure control, unless there remains no other way for that shareholder to exercise “effective control” over the affairs and fortunes of the corporation in a manner analogous or equivalent to the Buckerfield’s test. [55] To decide who has effective control of ProRé, the Court must take into account, among other things, the legislation governing the corporation, namely the ProRé Act, under which the existence of ProRé was continued as a corporation. ... Consequently, the agreement entered into by ProCap’s shareholders cannot constitute a unanimous shareholder agreement. [65] Even if one considered the agreement between ProCap’s shareholders in this case to be a unanimous shareholder agreement, the agreement did not in fact deprive ProCap’s shareholders of being able to exercise de jure control of ProCap. [66] As stated in paragraph 62 above, the transfer of the property or the enterprise of ProCap had to be approved by a vote of two thirds of the shareholders. ...

In my opinion, the larger context within which this appeal should be considered is the social, political and legal disadvantage suffered by poor, divorced women and the growing trend in the feminization of poverty. ... Apart from this distinguishing factor of poverty, this appeal is substantially the same as that considered in Thibaudeau, supra. ... However a judgment of the Court from an appeal under the informal procedure should be considered with respect and may have a strong persuasive influence depending on the circumstances. ...

He cannot explain to the Court why certain amounts had not been considered in these analyses. ... All things considered, this study was not convincing. There was also the analysis conducted by Mrs. ... On this point, I also considered the appellant Madeleine Coderre's testimony, particularly that part concerning this unreported interest of $937.50. ...

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. ... Joyal, J. considered the capital investment as an important factor as indicating a serious new commitment and new orientation sufficient to bring the taxpayer into the first category of farmer described by Dickson, J. ... The Federal Court of Appeal stated at page 288 (D.T.C. 5155): Start-up costs, contrary to what the trial judge said, cannot be considered as the basis for an alternative ground of decision. ...

So the first step in his approach was to have considered three assumed ($8 million, $13 million and $15.5 million) fair market values of the realty at Valuation Day and to prorate those amounts amongst the senior playing members. ... His opinion was that at each increasing level of the assumed real estate values, an SPM at Valuation Day would have considered the risks associated with retaining his bond/debenture. ... He had considered and dismissed any possibility that the members acting in concert would have sold the realty, purchased another at a lesser price and distributed the difference to themselves as being merely factually hypothetical. ...

However, where, as here, no market exists in that form, regard must be had to other indicia of value: other circumstances and conditions must be considered. ... The problem of where no ready market exists was considered by Mr. Justice Kellock in his judgment in Smith et al. v. ... The witness, prior to his present position as a writer, was considered as a numismatic consultant in currency history. ...

She noted that when assessing the Appellant as a personal services business, the Canada Revenue Agency (“CRA”) considered the income from both Lanmark and Engineering to be income from a personal services business. [78] She noted that the CRA does not consider profit sharing payments or income to be active business income. ... Glazier would not be considered to be carrying on a business on his own account with respect to the provision of engineering services to Engineering, then, in my view, based on the evidence before me, the same conclusion must be reached with respect to Mr. ... Glazier would reasonably be considered to be an employee of Lanmark if the Appellant did not exist. [130] Mr. ...

Fortin's income by the Minister, who considered that Mr. Fortin had appropriated those amounts to his own use, and Mr. ... An amount of $2,326 for December 1987 was not considered since the payroll journal for the full year was not available as a result of a fire. ... Having admitted through their counsel that they received the amounts that the Minister considered to be appropriations, Jean-Guy Fortin and Mrs. ...

.), for example, the appellate courts considered only the inherent jurisdiction of courts of original jurisdiction. ... New searches were made for documents where subsections “69(5) and 245(2)” of the Act were considered. ... The issue of confidentiality was considered by me, although not argued before me. ...