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St-Onge had completely lost interest in Salvage, which he considered a dead corporation with no future. ... Accordingly, the shares must be considered to have been issued. [38]          Second, I am by no means certain that Management has met the condition set out in clause 50(1)(b)(iii)(A), namely that Salvage had to be an insolvent corporation on April 30, 1994. ... It was therefore entitled to repayment of that amount. [43]          Furthermore, Management apparently later considered that $22,201.12 to be an advance to Salvage. ...

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. ... Thus, it is the right to control which must be considered in this aspect of the test. ... These were isolated work opportunities for these workers and I see not one iota of evidence that would suggest that any of them considered themselves to be in business for themselves, rather than working for and in the business of the Appellant. ...

If AGPRO had provided any information to show that the calculations were wrong she would have considered that information. ... She had considered Section 19 of the Act. [11] The matter was adjourned to December 6, 1999 and the witness was questioned further. ... He said that the Appeals Officer considered only four names whereas he had submitted many more than that to the Minister for consideration. ...

Various matters were considered over the subsequent years, including the stability of the riverbank, layout changes to the course and several related concerns. ... Hodson replied that at this point in time the pre-payment method had been considered as an option as well as other methods such as raising funds by means of issuing a debenture. ... Before a person is even considered for membership, a non-refundable payment of $500 must accompany an application. ...

However, in the present appeals these two connecting factors must be considered in the context of the specific and unusual circumstances before the Court. ... This fact and not the place where the directors met must be considered as the relevant connecting factor in the present appeals. ... It might readily be argued that an Indian who leaves the reserve to help the reserve population by working as a case worker for Awasis ought not to be considered part of the "commercial mainstream" while an urban Indian, such as Chevillard, who simply accepts employment with Awasis is part of the "commercial mainstream". ...

The appellant had considered retiring in 1995 but remained on the job based on discussions with his accountant who had pointed out the cash flow from the farm was not sufficient to meet the expenses of the farming operation. ... Donnelly (1997) 97 DTC 5499, the Federal Court of Appeal considered the situation of a medical practitioner who had purchased a farm and operated a horse-farming business, resulting in an unbroken string of losses over a 21-year period. ... Morrissey, 89 DTC 5080, the Federal Court of Appeal considered the appeal of a taxpayer who sought to deduct all of his farm losses against other income. ...

In counsel's view of the evidence, the financial state of KSG should be considered as a reasonable ground for the particular method utilized to pay the appellant and, even though payment for wages was made at a later date, the full amount due was paid by KSG. ... No. 850 (QL), a decision of Porter, D.J.T.C.C. issued December 8, 1999, Judge Porter considered the appeals of three employees of the corporation, of whom two were brothers, falling into the category of related persons within the meaning of the Income Tax Act. ... I say yet again because since its passage in 1990, several decisions of the Tax Court of Canada and several judgments of this Court have already considered what workable meaning could be given to subparagraph 3(2)(c)(ii). ...

The work required for preparation and the importance of the precedent established by the new judgment are also considered. [37]         The Honourable Chief Justice Rossiter summarized the state of the law on the matter in Velcro Canada Inc. v. The Queen, 2012 TCC 273: [11] The discretion in 147(1) is extremely broad – it gives the Court total discretion in terms of (1) the amount of costs; (2) the allocation of costs; and (3) who must pay them. [12] Rule 147(3) provides the factors to be considered in exercising the Court’s discretionary power. ... Words found in legislation are not generally considered redundant. As stated by the Supreme Court in Hills v. ...

She considered that Ms. Kape’s way of working, namely, systematically copying Mr.  ...     [30]         In any case, as indicated in Connor Homes, supra, the common intention cannot be considered determinative on its own. ...   [37]         All things considered, I am of the view that, in this context, the appellant did not exercise the control that an employer would exercise over its employee ...

Baril was himself also not aware of the Le Gardeur decision since he did not bring it to the attention of the Applicant and the Le Gardeur decision was also not considered in arriving at his assessment ... The issue that had to be determined was whether epinephrine could be considered to be an essential ingredient of the anaesthetic solutions that were sold during the period under review. ... It certainly cannot be said that the Minister considered the Application with all due dispatch as required by subsection 303(5) of the Act. ...