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Subsection 227.1(3) has been judicially considered on a number of occasions, but the facts of those cases are so different that they do not really assist in determining the liability of the appellant in this appeal. ...

The transaction in issue had its genesis in December 1986 when the appellant first considered building a residence for himself. ...

While I may not be bound by the rule of stare decisis, since these are not decisions of a higher court, nor can I, on the other hand, say that these decisions were made without consideration of the relevant legislation, since the same section of the Interpretation Act on which I would rely in finding for the appellant was considered by the Associate Chief Judge in the Bracken case. ...

The Queen, [1975] C.T.C. 126; 75 D.T.C. 5069, the Federal Court of Canada, in determining whether a payment was made on retirement, held that the ordinary meaning of the words "retire" and "retirement" must be considered. ...

No, there wasn't—it was not considered to be part of the I.A.T. Limited, because our thinking was different. ...

The reimbursement of these expenses cannot be considered as conferring a benefit within the terms of the Act. ...

  [28]          I have not considered whether the limitation periods contained in section 225 of the GST Act applied to prevent the Appellant from claiming, in its reporting period ending on September 30, 2007, an input tax credit for the $17,039.93 of Division III tax. ...

  [19]          It is accepted that, while not determinative, administrative opinions do carry some weight and may be considered by the Court. ...

Latham considered the $100,000 payment he made under the Guarantee to be a loan from himself to Farmers. ...

The amount William pays is considered a support payment. Therefore, William is not entitled to a claim on line 305 for either Emily or Eric. ...