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Such evidence is of limited assistance to the Court and the weight to be given to it must be carefully considered. ... The excess of the earnings value over the asset value is considered to be the goodwill of the business. ... I can’t say how I arrived at $10,000 — it is just an amount which I considered to be a nominal reasonable value at the time. ...

Moreover, the Appellant made no claim for expenses specifically related to several items which were also stolen, but which he considered personal, including some carpets. In my opinion, in other words, he considered the collected carpets were part of Scimitar’s inventory. ...

The transactions were, save for irrelevant detail, identical to the borrowing considered by the Supreme Court in Shell Canada Ltd. v. ... However, tax reduction was, he insisted, the primary purpose for borrowing in A$. [15] It should be noted that the words "may reasonably be considered" imply that the s. 245(3) purpose test is objective in nature [7]. ... In respect of the virtually identical transaction considered in Shell (supra)McLachlin J. ...

According to him, the work met all the requirements to be considered insurable. He admitted that, were it not for the two bonuses, he would have recommended that the work be considered insurable. [12]     Does giving so much importance to- indeed basing the determination primarily on- this one factor constitute a significant error and a serious failing that could invalidate the findings made? ... The undue importance given to this factor led the Respondent to reach a completely unreasonable conclusion, having regard to all the genuinely relevant facts. [22]     Assuming that the question of the bonuses should not have been the deciding factor in the analysis, I conclude that the work performed by the Appellant should have been considered insurable. [23]     Moreover, the investigator and analyst in the file clearly admitted that, had it not been for the bonuses, he would have recommended that the work performed by the Appellant, during the long period in question, be considered insurable employment since all the conditions and criteria had been met. [24]     I therefore allow the appeal and decide that the work that the appellant performed for Bar Café Sorrento Inc., from January 3, 1995, to July 5, 2002, was insurable employment. ...

John's, as the result of an Order made in 1997 upon the consent of the mother. [6] The Minister's position is that the Appellant is foreclosed from being considered the "eligible individual" during the period between January and September 1995 by reason of his conviction for abduction, and the May 5 Order granting custody to the mother. ... Paragraph (h) of the definition requires "prescribed factors to be considered in determining what constitutes care and upbringing". ... The Queen [1] that considerations of public policy will not be permitted to displace clear statutory language. [10] In the result, the appeal will be allowed and the determination referred back to the Minister for reconsideration and redetermination on the basis that the Appellant is entitled to be considered the eligible individual in respect of Elise during the period January to August inclusive, 1995. ...

We are all of the view that the plain meaning of this text requires that the agreement, unlike clause 14 (above), must provide that prior payments shall be considered as having been paid and received pursuant thereto. ... It is clear that there must be something in the relevant agreement from which one could infer an intention that subsection 60.1(3) was to apply to the prior payments. [8] Subsection 60.1(3) requires that the agreement must specifically provide that a prior amount paid is to be considered to have been paid and received thereunder. ... It is not a statement that they are considered to have been paid and received under the Order or, on July 12, 1995 under the Interim Agreement. ...

After having heard and considered the evidence, the Court finds that the outlay and expense were not made or incurred by the appellants for the purposes of gaining or producing income from a property. ... After having considered all of the evidence, and after having considered the submissions of counsel, the Court finds that it has not been convinced by a preponderance of evidence that the expenses claimed or incurred in reference to the said properties were incurred for the purposes of gaining and producing income, or were reasonable in the circumstances. ...

In accordance with subsection 165(1) of the Act, to be considered valid, a Notice of Objection to the February 26, 1996 reassessment in respect of the 1993 taxation year should have been served on the Minister on or before May 26, 1996 and a Notice of Objection to the March 22, 1996 assessment in respect of the 1994 taxation year should have been served on the Minister on or before June 20, 1996. ... Upon receipt of the said application, the Minister considered it, but refused it and notified the Applicant by registered mail of the decision by letter dated November 21, 1996. ... In an effort to resolve the dispute with the tax auditor I reluctantly accepted his proposal, only to find out, after the 90-day period to file an objection had lapsed, that recent jurisprudence had not been considered by the auditor and Revenue Canada in assessing my situation. ...

The Queen, [1] Little J. of this Court summarized the criteria that are to be considered by the Court in exercising its discretion:   [6]        In her submission counsel for the Respondent outlined the criteria that have been considered by Courts before leave can be granted under rule 30(2). ...   [7]        I believe that counsel for the Respondent is correct in the summary that she prepared outlining the criteria that should be considered before leave can be granted under rule 30(2) ... In my opinion, this fact must be considered in light of all the circumstances that the Appellant demonstrated. ...

These words echo those in the Interim Agreement which was finally signed by the wife on July 12. [7] Subsection 60.1(3) requires that "where a written agreement or order... provides that an amount paid before that time... is to be considered to have been paid and received thereunder... ... Thus the subsection requires that the agreement must refer to past payments which are "to be considered to have been part and received thereunder. ... It is not a statement that they are considered to have been paid and received under the Order or, on July 12, 1995 under the Interim Agreement. [9] It is well known that matrimonial disputes are among the most acrimonious of all proceedings. ...