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One subject was considered on each day. We now come to the convention which gives rise to this litigation. ... In this regard it is relevant to consider the depth of the information the taxpayer had regarding the topics to be considered when he decided to attend. ...

In this case Jackett, J. considered a property settlement and separation agreement made by the taxpayer and his wife which provided, among other things, that he would pay her (in full and final settlement of his obligation to support and maintain her) the sum of $20,000 of which the sum of $6,000 was payable upon execution of the agreement and the sum of $14,000 by way of equal consecutive monthly instalments of $100 each. ... Counsel contended that this aspect of the decree nisi was "probably a nullity at law” and should not be considered by this Court. ...

The mixing of a number of ingredients of a drink is considered processing but the mere pouring of liquor or beer into a glass and the dispensing of draft beer are not considered processing. ...

Each of the five amounts will be considered separately in the light of the above statements. 1. ... For the above reasons the assessment of the plaintiff for the year 1980 will be referred back to the Minister for reassessment on the basis that the sole amounts which are to be considered a benefit to Holiday 77 taxable against the plaintiff pursuant to subsection 56(2) of the Income Tax Act are those mentioned in sections numbered 1, 2, 3, and 5 of these reasons. ...

Lakha; the Minister's prime concern was that the amendment, at least, was not an authentic writing and therefore ought not to be considered by the Court. ... Also he ought to have considered the agreement, as amended. On the evidence of Sgt. ...

(T. 17, 11. 20-25) Consequently the appellant sent letters of complaint to the president of the League asking for some type of settlement and that legal action may be considered. ... The vice-president responded that, inter alia, as long as legal action was being considered no unilateral recommendation to correct any perceived inequitable situation would be made to the Board of Governors. ...

These facts must be considered in the context of the evidence given by J. ... I observed his demeanour and considered his ability to recollect events which occurred a number of years ago. ...

To discover the true meaning of a word in a statutory provision it must be considered in its proper context and in its grammatical and ordinary sense harmoniously with the scheme of the Act, the object of the Act and the intention of Parliament as asserted by E.A. ... Finally as a last element of support for the exclusion of animals from the meaning of “household effects” in the context of paragraph (b) its closing words which read: “qui doivent être transportés de son ancienne résidence dans sa nouvelle résidence" are conclusive that the legislator never meant that a horse and a trailer should be considered as “household effects" for the purpose of the application of the paragraph. ...

Under Agreement 8, however, the $200 paid directly to the school is considered to be constructively received by the wife... and the entire $500 is considered to be an allowance since it is at the complete disposition of the wife.... ...

The section 31 limitation does not, after all, apply to a person who, but for what in a normally energetic person would be regarded as a full-time non-farm occupation, “... would have been considered to have been working fulltime as an efficient, hardworking and knowledgeable farmer".* [3] The time spent by the appellant on farming, at least during the years in question, appears to have been in the order of 35 to 40 hours a week. ... There can be no doubt that the appellant put a prodigious effort into the farming operation when it is considered that he was also, at the same time, practising medicine. ...