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I have accordingly not considered it necessary to set out either the statement made by the respondent or the schedules with details of the alleged income and tax thereon. ... The Court acknowledged that the company became the legal owner of the deposits but considered that circumstance to be irrelevant in the light of the realities of the situation. ... If it falls within the definition it is allowable; otherwise it is not and in determining that question all the circumstances must be considered. ...

On May 12, 1975 the authorization, along with two affidavits sworn by Gary Edmund Baker and Manuel Concalves Coelho, officers of DNR, was considered by MacRae, Co Ct J and approved on that date. ... In that case, the Court considered the jurisdiction to order the return of objects seized pursuant to a search warrant which was defective. ... The order made by Reid, J could be considered to have been made under s. 24(1) although his inherent jurisdiction to order the return of the article has not been taken away by the Charter. ...

The present subsection 238(1) of the Income Tax Act is in the Same words as subsection 131(1) which was considered by McRuer, CJHC in Regina v Smith, supra. ...

I have considered the matter in this light as well. In my opinion, the applicant has not made out a prima facie case that the informant made a deliberate falsehood or omission or so recklessly disregarded the truth that it approached fraudulent behaviour. ...

I have also considered other submissions made by Mr. Flaherty but I find them of no substance. ...

The Queen (1987), 37 C.C.C. (3d) 79, Morden, J.A. of the Ontario Court of Appeal, considered an application by an accused, after being committed for trial on the charge of possession of cocaine for the purpose of trafficking, and to quash the search warrant. ... Although the issues of infringement of rights guaranteed by s. 8 of the Charter and of satisfaction of the requirements of s. 24(2) are separate issues a large body of the same evidence will be considered in applying each provision: see Collins v. ...

., or whether he did not mention it because he considered it to apply only to a criminal proceeding, I do not know, but Spence, J., at page 215, quoting from Duncan et al. v. ... Of course, I do not mean by this that I have not considered their effect in the decision which I have come to. ...

These cases were carefully considered in Bouch v. Sproule (1885), 29 Ch.D. 635, and in the House of Lords, 12 App. ... Kay, J., considered that the case was extremely like Paris v. Paris and it was doubtful if the bonus dividend would in any case have gone to the life tenant. ... Fisher’s Executors, [1926] A.C. 395, Blott’s case was considered and applied in the House of Lords to the distribution of debenture stock out of earned profits. ...

Counsel for the applicant submitted to the Provincial Court Judge that on the evidence established there were three earlier dates before June 11, 1982 when the Minister should be considered to have had knowledge of the facts sufficient to warrant a prosecution. ...

To the extent that this motion is to be considered an appeal from the decision of the Minister which is hereby upheld, it is dismissed with costs. ...