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Some of them would last a year or two and in that time, if all repairs were considered to have been done, they may have been replaced one and one-half times. ... He continued that it was not within the scope of paragraph 18(1)(b), but rather, that expenditure should be approached and considered in the same fashion as the Exchequer or Federal Court approached similar expenses in several cases. ... He did not suggest that those cases were the same as or similar to this appeal, but rather submitted that when the issue in this appeal was being considered, the same consideration should exist as those cases set forth. ...

Act, have been considered in many cases, and as Lord Moulton says in Cotton v. ... It was considered in a case of Re Gibson, 48 D.L.R. 428, and there it was held by Mulock, C.J. ... There is also to be considered in this appeal the declaratory action instituted by the appellant to have the assessment declared illegal and also unconstitutional. ...

In a considered judgment he held ([1944] 2 W.W.R. 217) that the land in question is a public park notwithstanding that golf is played thereon and playing fees are required to be paid. ... No authority was cited in support of the first of these contentions, and I have not been able to find any reported case in which this point has been considered. ... The point which I think vital in this case was apparently not raised—at least was not considered. ...

So far as I am aware there are no reported Canadian cases where the principles applicable to an extractive industry have been fully considered. ... A note by the learned editor in the first volume of Saunders’ Reports, p. 27 7 c, puts the matter thus: ‘The principle of these decisions appears to be this: that wherever at the time of the contract it is contemplated that the purchaser should derive a benefit from the further growth of the thing sold, from further vegetation and from the nutriment afforded by the land, the contract is to be considered as for the interest in the land; but where the process of vegetation is over, or the parties agree that the thing sold shall be immediately withdrawn from the land, the land is to be considered as a mere warehouse of the thing sold and the contract is for goods.’ ... Green (supra) it was said: "‘Lastly, in determining the effect of such a contract at law the effect of the Sale of Goods Act, 1893, has now to be considered. ...

Those regulations, part of the scheme governing the set of veterans benefits put in place in 2006, expressly state that only non-economic compensation is to be considered in calculating the statutory offset. [36] The letter from VAC to Mr. ... Hirschfield considered was an individual action. He did not refer to the availability of relief through the VRAB, or explain his decision not to pursue the remedies available in that forum. ... It then considered whether the claim for aggravated and punitive damages affected the correctness of that conclusion. ...

The term “gifting arrangement” is defined in paragraph (b) of the definition of such term in subsection 237.1(1), to include any arrangement under which it may reasonably be considered, having regard to statements or representations made in connection with the arrangement, that if a person were to enter into the arrangement, the person would incur a limited recourse debt, determined under subsection 143.2(6.1), that can reasonably be considered to relate to a gift to a qualified donee. [28] Subsection 143.2(6.1) defines limited recourse debt with reference to the term “limited recourse amount”. Under subsection 143.2(6.1) the limited recourse debt in respect of a gift is the total of certain amounts, at the time a gift is made, including each “limited recourse amount” of the taxpayer and certain other specified parties, that can reasonably be considered to relate to the gift. ... In Hexalog Ltée c R 2005 TCC 67, the Court considered the phrase “in respect of” in section 237.1 and concluded that “consideration” should be interpreted broadly to include all amounts received from investors of a tax shelter. [84] I agree. ...

Some were considered as full-time workers and were paid an hourly wage. ... Some varieties – such as Blue Crop – are considered to be high-yielding plants. ... Turgeon’s notes indicate she considered Rajinder had done most of the talking. ...