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., [1986] 2 C.T.C. 380; 86 D.T.C. 6518, wherein the court considered the predecessor section of subsection 225.2(2):... the issue is not whether the collection per se is in jeopardy, but rather whether the actual jeopardy arises from the likely delay in the collection thereof. ... The key portion is as follows: where... a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed in respect of a taxpayer would be jeopardized by a delay in the collection thereof, The repealed section of the Income Tax Act respecting jeopardy collection reads: 225.2(1)... where it may reasonably be considered that collection of an amount assessed in respect of a taxpayer would be jeopardized by a delay in the collection thereof... ...

The stipulation in the contract relied upon by counsel for the Minister of Finance as to retention of title and property in the inventoried goods by the Firestone Company, obligation on the Distributor to insure them in the Firestone Company’s name and compulsion to sell them at a price fixed by the Firestone Company were all present in the contract considered in the case of John Deere Plow Co. v. ... Paragraph 6 of the contract must be considered in conhection with para. 2 of the Schedule. ...

Let me note in closing that this problem has been considered by the Department of Finance, by senior Revenue officials (the Policy Committee?) ... The English Court of Appeal considered the tort of misfeasance in public office in Bourgoin SA v. ... Longley was prevented from commencing an action for a determination of the issue from the time he considered that he had suffered damage as a result of Revenue Canada’s actions. ...

Brown describes Hambeldon Estates Ltd. as a personal corporation and it was apparently considered such by at least one of its financial advisers; see exhibit 15 to that affidavit. ...

I have carefully considered these preliminary objections and have also had reference to the cases on the subject of procedure cited in Crankshaw, 7th Edition, at page 1267, and Snow, 6th Edition, at page 749. ...

The custodian has, as directed, delivered the two sealed boxes of documents to the court to permit my inspection of them and I have read so much of each document as I considered necessary to determine the question. ... That question was considered in Alfred Crompton v Commissioners of Customs, [1972] 2 QB 102; [1972] 2 All ER 353, affirmed [1973] 2 All ER 1169. ... In those files in which I considered it necessary to distinguish between individual documents or groups of documents I have assigned them letters in the order in which the description appears in the outline. eg, in file 4 of Box A, the four memoranda referred to have been designated by me as A, B, C and D and I have noted that letter on the upper right hand corner of the first page of each document. ...

., who considered all of the grounds relied upon by the petitioners except their challenge to the constitutional validity of section 231.3 of the Act based on alleged inconsistency with certain provisions of the Canadian Charter of Rights and Freedoms ("the Charter"). ... In what sort of circumstances, it may be asked, would a judge to whom an application for a warrant is made be apt to find that the grounds for belief were to his satisfaction "reasonable" but not "probable" The American authorities are considered in the Canada Law Reform Commission's working paper 30 entitled Police Powers: Search and Seizure in Criminal Law Enforcement (1983) and in its Report on Search and Seizure (1984). ... The first observation I would make is that in the Multiform decision itself the court considered and rejected a submission to the effect that differences between the search warrant provisions of the two federal enactments gave rise to “discrimination” within the meaning of section 15 of the Charter (at pp. 532-4). ...

., [1985] 2 All E.R. at 908 Nourse, J. considered the question closely and concluded that the automatic crystallization of a floating debenture takes place on the company ceasing to carry on business. ... I have carefully considered Ms. Swystun's submission that the benefit or windfall was not conferred by Euroclean on Dixon, directly or indirectly, in respect of his office or employment. ... He considered the effect of paragraph 232(1)(e) with its exception. He clearly was of the opinion that, absent that exception, the privilege would ordinarily attach. ...

On January 25, 1996 the Honourable Judge Sperry considered three different motions brought at the close of the Crown’s case. ... In coming to this conclusion, Judge Sperry considered what he perceived to be two lines of cases. ... It is not the function of the Income Tax Act alone which must be considered in this case (as it was in McKinlay Transport Ltd.); rather, it is the function of the Income Tax Act in conjunction with the special Enforcement Program which must be considered. ...

I Will only go against a judgment of another judge of this Court if: (a) subsequent decisions have affected the validity of the impugned judgment; (b) it is demonstrated that some binding authority in case law or some relevant statute was not considered; (c) the judgment was unconsidered, a nisi prius judgment given in circumstances familiar to all trial judges, where the exigencies of the trial require an immediate decision without opportunity to fully consult authority. ...