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Having made that finding and having considered, in addition, a vast amount of documentary and testimonial evidence, the trial judge was entitled to conclude, as he did, that the invoices did not represent the real intended cost to CCC or to CRI of the work performed by IBS (US). ... The Crown suggested that imprisonment should be for three to five years, and that the total assets on deposit (the equivalent of $852,000) should be considered available for a fine. ... Corr be considered as a candidate for the Temporary Absence Program. Appeals dismissed. ...

In their Lordships’ view, the lessee’s entitlement to have its cross-petition against the petition of its tenants considered by the Governor in Council was not such a right. ... The Ho Po Sang case has been considered and applied in a number of Canadian cases. ... Although both counsel on this appeal referred the Court to various cases in which, in other jurisdictions, an Interpretation Act provision similar to paragraph 14(1)(c) of the Ontario Act was considered and applied by the courts of those jurisdictions, neither counsel was able to refer us to any case in which such a provision was considered or applied in a situation comparable to this. ...

Where in the statute the particular intention expressed is inconsistent with the general intention, the particular intention is to be considered in the nature of an exception (see Craies, 3rd ed., pp. 196 et seq.). ... Nothing whatever was considered by the learned Judge but the construction and meaning proper to be placed on certain statutory provisions which he mentions. ... Where the subject-matter before the Judge for decision is within his jurisdiction, then, unless an appeal is given, his decision in final, however much he is considered to have erred in law or in fact. ...

My reason for such finding was that I considered that the respondent was not occupying the said premises for the purpose of carrying on the business of a wholesale merchant, as contended by counsel for the appellant Corporation. ... After that point is reached the product of distillation is blended and warehoused and it was contended that only that part of the company’s premises used for the purpose of distillation, apart from blending and warehousing, should be considered as used in the business of a distiller, but Meredith C.J.O., delivering the judgment of the Court says at p. 759: "‘The case was argued by Mr. ... Subsection (l)(e) of s. 8 was formerly s-s. (1)(d) of s. 10 of the Assessment Act, and the provision in question was considered by Magee J.A. in the Studebaker case. ...

The trial judge also considered the question whether there was evidence to prove that the alleged income was received in 1979 (the year of the receipt by the respondent of the investors’ funds) or in 1981 (the year in which the investors discovered that their funds had been converted). ... The trial judge considered and rejected this argument. In light of our conclusion that the funds were taxable as income from a business we need not and do not express any opinion on this submission. ...

He further considered that, giving effect to those amendments of the statute, the plaintiffs’ claims might well be satisfied by admissions to be made in the statement of defence, really as an alternative to judgment for the plaintiffs, and in his reasons for judgment gave leave to the defendant to amend its statement of defence by pleading the amending statute and by making admissions following somewhat closely the form of certain of the declarations as sought by the plaintiffs. ... After this motion had been argued at some length counsel for the respondent, on further reflection as to the effect of certain correspondence passing between the parties after delivery of the reasons for judgment, and in view of the somewhat peculiar course of proceedings leading to amendment of the statement of defence, settlement and issue of the judgment and taxation and payment of the plaintiffs’ costs, frankly stated to the Court that he considered it unfair to rely, in any way, upon what the appellant had done as a ground for quashing the appeal, and, with leave of the Court, withdrew his motion entirely. ...

Clause 4, under which the questions now to be considered arise, is as follows: "4. ... Substantially the same question that arises here has frequently been considered in England. ...

The learned trial judge devoted the major part of his carefully considered reasons to this issue. ... I would only observe that to the extent the learned judge considered the retroactive amendment of subsection 75(2) of the Act significant to the Company’s claim under subsection 106, I respectfully disagree. ... Conversely, if non-taxable income is not to be considered “income” for the purposes of subsection 106(1), it should also be excluded from the “incomes” referred to in subsection 106(5). ...

It was in no sense a search and it could not be considered a seizure or tantamount to a seizure because there was built into section 17 a subsection providing that no penalty could be imposed for failure to comply except upon the order of a Federal Court, Superior Court or County Court judge made upon notice to the alleged offender. ...

In the manner pursued in fixing this value, it has been considered that the buildings are to be removed, and then, though this value is arrived at on the hypothesis that the buildings are to be removed, the total assessment is made on the hypothesis that the buildings stay and improve the value of the lands. ...