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These paragraphs, do indeed, as submitted by counsel for the applicants refer to earlier proceedings and paragraph 24 specifically refers to a settlement between the parties and an admission by one of the defendants, I S MacGregor and therefore should not be considered as a proper pleading. But again, these are facts that provable and can be considered relevant to the issue of exemplary damages and accordingly should remain. ...

Those figures were considered on the basis that perhaps the difference could be accounted for as the exhausted cost of insuring during each annual period. It was further discussed during the course of argument as to whether or not the change of ownership might have had the effect of relieving the insured from the position of being charged with the premiums that he in fact paid after 1961 in view of the fact that effective ownership of the policies had changed and he might well be considered as having been making annual advances on behalf of his wife in order to keep the policies in force. ...

I cannot bring myself to think that. the Legislature deliberately intended to put a premium on extravagance purely selfish, and to penalize expenditure on objects generally considered more worthy. ... In deciding the question of the retrospective effect of Section 10 two authoritiies must be considered. ... The phrase was also considered by the Ontario Court of Appeal in Loyal Trust Co. v. ...

The old subsection and the phrase ‘first charge on his assets” were considered in Sandberg v. ... Its position in a bankruptcy has already been considered in Re Rosenberg, [1948] O.W.N. 637. ...

The Crown says that the foreign tax crdit under subsection 126(2) is not to be considered in a criminal prosecution even though the other deductions or credits are to be considered. ...

In the case of Attorney General of Canada v Usarco Limited, [1980] CTC 145; 80 DTC 6085; (1980) 112 DLR (3d) 325 (Ont CA), a similar order was considered. ... As I have just indicated, the long delay of the applicant is a factor to be considered on this issue. ... In argument before me, no attack was made on the validity of the various provisions of section 232, in light of the Charter, and accordingly, I have not considered the matter. ...

., discussed what are direct and what are indirect taxes, also the factors that should be considered and kept in mind in arriving at a conclusion as to the intention of the legislation as to who should bear the tax. ... Act have been considered in many cases, and as Lord Moulton says in Cotton v. ... Windsor [1923] 3 D.L.R. at p. 551, does not conclusively determine the question of ultra vires or intra vires raised in this proceeding, because (a) the statute considered by Orde, J., has been since amended, (b) the Supreme Court of Canada, in dismissing the appeal from the judgment pronounced by Orde, J., expressly refrained from pronouncing upon the question, being of the opinion that in the action then before the Court the appellant McLeod had no status to question the constitutional validity of the legislation. (3) That, although the assessment in 1923 is in respect of income received in 1922 (see see. 11(2)), yet such income was assessable in 1923. ...

Giles’ evidence could shed some light upon the operation of a section which appears to deprive income tax debtors of the customary period of limitation of actions enjoyed by other debtors similarly situated, and assist a court in the application of section 15 of the Charter not considered in James v. ...

In determining the question of value, I think the Court is entitled to look at the amount eventually recovered upon a judgment or in the settlement of a claim but only as a circumstance to be considered along with others, some of which I have mentioned. When everything is considered, I am impelled to conclude that a reasonable purchaser of Mr. ...

No lawyer can fairly be expected to remember immediately every document which is in the files and immediately make a considered decision about which documents are privileged and which are not. ... If the lawyer is given reasonable time between receipt of the demand and the time when production is required to be made, it would allow time for a considered decision about which documents ought to call for a claim of privilege and which would not. Reasonable time for a considered decision would permit a lawyer to decide to produce documents that were not privileged thereby reducing the length of the subsection 232(4) application, and the expense to the client. ...