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It was on that date that plaintiff acquired 835 shares and it was the market value of the shares on that date which is to be considered. ... It would be drawing too much from that passage to treat it as a considered interpretation dispositive of the present case. ... Pezim and Clemiss have been considered by the Court and a decision rendered concerning such claims. ...

Income earned on a reserve by an Indian is considered exempt. Income earned away from the reserve is taxable. ... Some of the types of income may be classified as follows: (i) Salary and wages are considered to be earned where the services are performed. ... The application of the connecting factors test to each defendant will be considered in turn. ...

A dividend payment cannot reasonably be considered to be a benefit diverted from a taxpayer to a third party within the contemplation of subsection 56(2). ... A payment of a dividend, on the facts of McClurg, cannot reasonably be considered to be a benefit diverted from one person to another as contemplated by that provision. ... In a reply to notice of appeal, facts not considered by the Minister in assessing may be alleged and the onus is on the Minister to prove those facts. ...

The difference between $1 and the value of the shares will be considered as bonus and will be deducted from the cash bonus which Daly would otherwise have received. ... He also considered and found unsatisfactory the documentary evidence adduced in support of the alleged oral arrangement of June-July, 1964. ...

But, as in the case of Acadia Saw Mills, where no such expenditures were made, the late filed designation was not to be considered as valid. ... Consequently, the designation in question cannot be considered to be filed as a valid designation in accordance with subsection 194(7) as the applicable penalty of $8,000 has not been remitted. ... Evidence at trial indicates that the letter of November 18 was not considered within Revenue Canada, Taxation as a Minister’s notice under the subsection. ...

Are the FHH Payment clauses ambiguous such that extrinsic evidence may be considered for the purpose of determining the intended purpose of the FHH Payments?   ... Second, where extrinsic evidence may be considered, that evidence must pertain to the “surrounding circumstances which were prevalent at the time”. ... Only when the words, viewed objectively, bear two or more reasonable interpretations, may the court consider other matters such as the post-contracting conduct of the parties . . . . [18]   [45]         I agree with the appellants’ observations that there are inconsistencies in the FHH Payment clauses, which, when considered together, cause the reader to question the intended purpose of the FHH Payments ...

Where it cannot readily be determined whether one property is actually being replaced by another, the newly acquired property will not be considered a replacement property for the former property. [38]         That Interpretation Bulletin refers to a “direct substitution” of the former property with the acquired property. ... In the case of land and buildings thereon, this term is considered to refer to land and each individual building thereon separately and for the purposes of this subsection, the capital gain on each of these properties should be calculated separately. ...   [16]              Justice Bowman (as he then was) considered the word “use” in Glaxo Wellcome Inc. v The Queen, 96 DTC 1159. ...

" The principles involved in the instant case were considered by the Appellate Division of the Supreme Court of South Africa in 1938, in the case of Armstrong v. ... It was this intervention which the Provincial Division considered fatal to the claim for exemption under sec. 10(1) (k). ... In the absence of any clear proof that the parties had agreed that they be accepted at the hearing without proof, I must find that they cannot be considered as evidence. ...

Robitaille’s expertise, Marine considered it more advantageous to purchase defective boats, repair them and resell them at a profit. ... Martel considered that the position occupied by Marine in the operation of its business was a virtual monopoly. ... In reaching this figure, he considered that four employees would be needed to replace Mr. ...

Craig, a chartered accountant, on behalf of the appellant testified that a reserve is an appropriation of retained earnings at the discretion of management or required by statute and it is not an amount to cover the known liabilities, so the maximum premium would not be considered a reserve under generally accepted accounting principles, nor could it be considered a contingent account. ... The account was set up in this way and not as a payable amount because amounts in the account were not considered liabilities but contingencies. ... It is only liability arising out of the policy contract with its insured that should be considered, not any liability arising out of a reinsurance contract. ...