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Bortolussi is entitled to have the waiver of preliminary inquiry and the timely entering of a guilty plea considered as a mitigating circumstance. ... Recognizing the right of silence, the Crown argues that the misleading of the government auditors which required additional investigation should be considered as an aggravating factor. ... McEachern (1978), 42 C.C.C. (2d) 189, this court considered the fitness of a suspended sentence with an order to perform 240 hours of community service and to make restitution which was imposed upon an assistant bank manager with an unblemished past who was convicted of stealing $77,000 from his employer. ...

I thoroughly reviewed your account and carefully considered the information you sent and the circumstances of your case. ... It is unclear from the Decision what, if any, factors have been considered by Ms. ... In that case, “both minor and more serious errors appear[ed] on the face of the second-level report”, although “this alone [did] not constitute a reviewable error” but rather was considered unreasonable in conjunction with the Minister’s failure to consider the applicant’s submissions: Shantakumar, at paras 20-21. [41] The Respondent counters that the recommendation of the Fact Reports connects directly to the central concern raised by the parties because the applicants were able to file the NR Returns but chose not to do so. ...

This is her stated intention and such must, of course, be considered by the Court. ... HMQ, 2018 TCC 258, Justice Bocock of this Court set out a list of indicia to be considered in determining occupancy. ... I do not know if any of these options were affordable, could practically have been carried out or if they were even considered. ...

Nor can the strategy be considered as part of a currency speculation business. ... Questions that Request Documents in the Files for Other Taxpayers [33] The Crown’s nominee, in response to the questions that requested the additional documents in the CRA files maintained for other taxpayers, confirmed that none of those documents were considered by or relied upon by the CRA auditor in this matter. ... However, since the requested documents were not in the CRA auditor’s files nor considered by him, the relevance of the documents must be otherwise established. ...

Since the income earned after 1971 that was attributable to the 466 redeemed shares amounted to $364,942, one of the results of the redemption was to effect a significant reduction in the portion of the capital gain that Gestion Dufresne would have realized on a disposition of the 466 shares at fair market value immediately before the redemption and that could reasonably be considered to be attributable to anything other than income earned after 1971. ... For example, in paragraph 55(5)(e) of the Act, Par- liament did not merely provide that two sisters are deemed not to be related to each other; it also considered it necessary to add that they are deemed to be dealing with each other at arm’s length. ... Dufresne would be considered brothers-in-law and would thus be deemed to be brothers. ...

Crude petroleum is separated by distillation into various fractions one of which is considered to be a gasoline component, ie suitable for blending into a finished gasoline. ... I do not think that, in common parlance, the words “product of fish” can be considered as comprehending margarine, even though it contains fish oil as one of its principal ingredients. ... It is my opinion that by reason of the additions of the various substances which are foreign to petroleum and the extensive chemical processes to which the various elements are subjected in the process of producing the antiknock compound, as described by the various witnesses, the finished product antiknock can not, in ordinary parlance, be considered to be a petroleum product within the meaning of the statute. ...

The four foregoing paragraphs, along with paragraph (c), which basically authorizes the designing of private and public works, in my view, constitute what may be properly considered as the “objects” for which the appellant was incorporated. ... The appellant considered it essential to have as an anchor tenant a grocery supermarket. ... In its search for a tenant the appellant considered that a service station would be an advantage. ...

This is something that must be considered, and has been considered, and that has been referred to again in the judgment of Mr Justice Walsh in the LDG Products Inc case, where he quotes from pages 267-8 [5174] of his judgment in Concorde Automobiles Ltée v MNR, [1971] CTC 246; 71 DTC 5161, as follows:. I.. 1 therefore believe it is necessary in any given case to attempt to determine from the facts of that case whether the company was merely incidentally gaining a tax advantage as a result of setting up a bona fide pension plan, or whether it would not have considered setting up this pension plan but for the tax advantage to be gained as a result thereof, and in the latter event, Section 137(1) would be applied. ... In dealing with the question of what transpired subsequent to the year in question, Mr Justice Walsh points out, at page 287 [5232] of his reasons in the LDG Products case: Appellant argued that the contributions called for were duly made in 1965 and 1966 and that the fact that they were later suspended cannot have a retroactive effect so as to indicate that the plan in those years should not be considered as a bona fide pension plan. ...

In your letter December 8, 1968 you state that the concrete floats of our manufacture are not considered ‘structures’ and therefore cannot be dealt with under Section 29. ... It was further confirmed that the floatable goods named are not considered to be structures within the meaning of Section 29(2b). ... It is considered that the wording as shown in your draft statement correctly presents the points in issue. ...

It was considered by the respective boards that this property as ideally suited for appellants’ future expansion plans. ... Statements now made as to intention at the time of acquisition must be considered along with the objective facts. ... While that listing was for a period of one year I fail to follow how it could be considered as ‘‘temporary’’ as suggested by Mr. ...