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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. ...

According to Mr Anderson's evidence, and not from his report, he gave accolades to the appellant Robert Kaelber for the order of his improvements, the high quality of his improvements, and considered Robert Kaelber a very capable man. ... On the contrary, it should be considered in his favour. Robert Kaelber has carved out of a prospector's patch in the mountains something that appears to be a vast improvement to what he found when he bought the land. ...

Kristian admitted that, in July 1979, because of the problems he was having, he had considered selling the hotel if he could not obtain a suitable manager. ... Leonard Arling ("Arling”), manager of the city of Saskatoon building department and an architect, gave evidence to the effect that the hotel was designed per minimal capital construction and that he considered it a cheap building, saying that in his opinion "... it is not a quality building...” and that its life span would only be 20 years. ...