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He considered Mr. Krmpotic’s history in the business and in other companies. ... The Company considered itself to be the beneficial owner of the property all of the time ... Krmpotic understood the terms of the trust deed and she considered herself to be bound by it at all times ...

Other terms were considered, for example, "final recipient". The intention was that the "beneficial owner" of the income being a resident of the other Contracting State was to benefit from a treaty, not an agent or nominee who is not considered to be the beneficial owner of the income ... If this is the case, the conduit company cannot be considered to act as a mere agent or nominee with respect to the income received ...

In obiter, the Court considered whether there would otherwise have been a violation of s. 15(1) and for this purpose considered an appropriate comparator group. [89]     The claimants proposed that they be compared with non-disabled children and their parents, as well as adult persons with mental illness. [90]     The Supreme Court rejected this comparator on the ground that it failed to take the legislative scheme into account. ... Even under the existing wording, courts have considered claims for organic food and bottled water. [23] [126] The appellants suggest that the group of eligible drugs would be well-defined by products that have DIN numbers. ... This principle was recently discussed in Chaoulli, where the Supreme Court of Canada considered whether a state prohibition against private healthcare insurance violated section 7. [150] A law is arbitrary if it "bears no relation to, or is inconsistent with, the state interest that lies behind the legislation. ...

Casino site administrators were told it would be considered contrary to the 1998 Tip Policy. ... Similarly in Sooke Harbour this Court determined that where the employer collects gratuities from workers, deposits them in its account, integrates it in its payroll system and issues the cheque, it must be considered as having made the payment. ... The Appellant considered that tips formed an important part of the compensation of pit supervisors. 96.        ...

It is thus the clients or MCI SA France that controlled these various elements and that must be considered the true employers. ... In my opinion, the agreement between MCI Canada can be considered to be related to engineering projects, given that MCI Canada assisted, through the services of its employees, in carrying out this type of project, for which MCI SA France had signed contracts with its clients ...   [39]     In Gonsalves, supra, Teskey J. had determined whether a Canadian employer could be considered as having operated a foreign company as sub‑contractor by providing the services of an employee. ...

She received a letter- Exhibit A-7- from CCRA- dated March 21, 2001- concerning her 1999 taxation year in which she was advised she would not be permitted to deduct certain business expenses because CCRA considered she had been an employee of VML and would require certain forms to be provided by that employer in order for her work expenses to be considered eligible for deduction. ... No. 620 (Vendor), the Honourable Judge Lamarre, T.C.C. considered the appeal of a business that provided its clients with a list of qualified candidates capable of providing certain services to meet their needs within the aerospace industry. ... No. 101, the Honourable Judge Bonner, T.C.C. considered an appeal by a business that had been assessed as a placement or employment agency pursuant to section 12(g) of the Regulations made under the Act. ...

Ulmer said that she considered herself laid off during the summer weeks. ... I have no difficulty with the submission that non-payment of salary is just one of two aspects which must be considered pursuant to the Enns case (above). [60]          She maintained that lack of services alone was inconclusive. ... The maintenance of benefits, during a period of suspension of their accrual, could not, in my view, be considered as earnings. ...

He did not agree the purchase of the truck had merely been arranged by APD- as set forth in paragraph 6(e)- in that he considered he had purchased the truck directly from APD. ... No. 235, I considered the situation involving an owner/operator of a truck used in the courier business. Therein, I considered other cases based on similar fact situations such as Mayne Nickless Transport Inc. v. ...

He never considered an unregistered encumbrance. He raised the issue with others in the Department and they said that they did not consider them unless they were registered. ... He has never considered the effect of a life interest on the assessment. ... In that case he considered evidence of the accountant as well. Counsel was of the belief that Miss Lanteigne's evidence was corroborative of this intention. ...

If a cost has the attributes of both a repair and a betterment, the portion considered to be a betterment is included in the cost of the capital asset. [11] Mr. ... Applying those criteria, he concluded that the Replacement Costs may be considered as an expense of the period incurred. ... She states that additional broad principles and conventions should be considered like materiality, matching and representational faithfulness. ...