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I have considered the appellant’s position and have weighed his arguments and have concluded that his position is wholly untenable. ... Testimony under oath, and cross-examination, have been considered to be the best assurances of the truth of the statements of facts presented. ... Sopinka and Lederman have offered the following factors at page 173 to be considered when deciding if an exception to the hearsay rule should be permitted: Necessity has given rise to a number of exceptions to the rule against hearsay. ...

No system of keeping track of the renovation expenses was in place or even considered. ... It was most apparent from his testimony that he considered Ljubisav his benefactor and would do whatever Ljubisav asked without question. ... I further find that even if the appellant was not specifically aware of the existence of the unregistered deed, the ultimate transfer to her could not in any sense of the word be considered a gift. ...

As a result, the imposition of that penalty was not considered by the Tax Court Judge. ... The more closely a taxpayer's business or occupation is related to real estate transactions, the more likely it is that the income will be considered business income rather than capital gain. ... Therefore, his stated intentions must be considered in light of the other evidence presented at the hearing. [32] In this appeal, Mr. ...

Paquin then stopped to establish the optimum use of the lot, which he considered to be [Translation] "naturally destined for a major commercial use" (Exhibit A-1, p. 12). ... Among the factors to be considered, his report mentions [Translation] “the transaction date, the location of the pieces of land vis-a-vis the subject, their shapes and dimensions, and other special features regarding certain of those sales (Exhibit A-1. p. 14). ... Paquin concludes that there was an average rise of 1.6 per cent per month, which he considered more realistic over the period in question when Laval was experiencing accelerated growth. ...

Business Loss or Business Investment Loss Issue Before dealing with the specifics of the present appeal, there are certain principles to be considered in cases such as this. ... The principal factor to be considered is whether or not he acquired the shares as an investment or a trading asset. ... Justice Pigeon said that it is obvious that a loan made by a person who is not in the business of lending money is ordinarily to be considered as an investment. ...

On the one hand, the plaintiff maintained that this transfer occurred on the date of the gift stipulated in the marriage contract, namely September 2, 1977, when she acquired the right to $30,000 or its equivalent in movable or immovable securities; on the other hand, the defendant considered that the transfer occurred on October 10, 1980, when the sum was paid to the plaintiff. ... In this regard, as it was a marriage contract concluded in Quebec between Quebecers who subsequently married in Quebec, the provisions of the Civil Code of Lower Canada must be considered. ... Mention should at once be made of a very important provision, that of art. 817 C.C.L.C., under which gifts in a marriage contract are subject to the rules concerning gifts inter vivos, with such modifications resulting from special provisions as will now be considered. 259. ...

Single purpose entities normally record municipal levies as an expense because such fees do not create any physical improvement to the land and are generally considered to be a cost of earning rental revenue. ... Both of the foregoing approaches can be considered to be Generally Accepted Accounting Principles. ... And finally, I think that an accounting expert should have at least considered the possibility of capitalizing the $214,848 as a pre-construction building cost but Mr. ...

This proposal contained the following provision respecting the equipment used on the site: All items whose new replacement value per unit, including taxes, is in excess of $700 shall be considered as equipment. ... The 2 percent is considered to be 1 percent for shipping to the site and maintenance and 1 percent for the cost of money. ... Power will purchase all DUJV equipment on site now or which may come on site except equipment which may be considered to be short term rental equipment, with the cost to N.B. ...

I am satisfied that the agreement detailed therein was that which the parties considered in effect as of November 1, 1982. ... I am equally satisfied in the capacity of an "independent contractor" they should at least be considered. ... To formulate a decision then, the overall evidence must be considered taking into account those of the tests which may be applicable and giving to all the evidence the weight which the circumstances may dictate. ...

This is a type of relief that is within the authority of this Court. [32] The Respondent seeks to distinguish the authorities relied on by the Applicant, arguing that the issue of whether the Court had jurisdiction was not considered in 607524 FC, that it was conceded by the Crown in Kerry, and that the decision in Revera does not apply the essential elements of the Federal Court of Appeal’s guidance in JP Morgan. [33] While I accept that the matter was not discussed at length in several of the prior decisions cited, I am not persuaded that all of these precedents should be discarded. ... This was not a particularly complex case, nor does it raise new legal issues that have not otherwise been considered in recent jurisprudence. ... The fact is that the Applicant pursued its claim long after the time limit for doing so had expired, and therefore the Respondent had to respond to its claim. [62] Having considered the submissions of the parties in light of the relevant factors set out in Rule 400, as well as the factors that favour an award of lump sum costs (Nova Chemicals Corporation v Dow Chemical Company, 2017 FCA 25), I hereby order the Applicant to pay to the Respondent lump sum costs in the amount of $1,500, inclusive of fees, disbursements, and taxes. ...