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On the contrary since both corporations, and possibly others as well, may be affected by the answer the question is I think to be considered objectively and given the kind of practical answer which a businessman might be expected to give. ... If and when it is, the validity of the distinction made by Lord Greene, M.R., will have to be considered and I should myself require a more satisfactory explanation than has yet been given of a term which, though it has statutory sanction, has never, I believe, received statutory definition.” ... As the next two issues, numbered 1(c) and 1(d) in the order, are concerned with the control of the same company and raise the same problem they may be considered together. ...

(Emphases added.) [43] In that case too, the Tax Court of Canada concluded that the person need not have the status of employee with the employer in order to be considered to hold employment within the meaning of section 6 of the Regulations and that the word “employment” must be interpreted in its broad sense, that is, as meaning an activity or occupation. ... On rare occasions, it is possible for a scholarship to be considered a salary. ... According to the Cambridge English dictionary, a trainee is “a person who is learning and practising the skills of a particular job”, with the following examples: ” a trainee dentist/electrician”. [77] The appellants seem to conclude, from the meaning given to “intern” for the purposes of the Federal labour standards for interns and student interns and the Federally regulated employer obligations towards interns and student interns in connection with the Canada Labour Code, [25] that when an individual is considered to be an intern, they may not be considered to be an employee and therefore may not be covered by the Act. [78] The result is that if we rely on that interpretation, paragraph 6(b) of the Regulations would never, or very rarely, apply. ...

Becker, this sum was not considered in Mr. Rolph’s report. [52] Dr. Becker also testified that Mr. ... It simply defies sense to, in this case, apply a provision whose two main objects, base erosion prevention and competitive advantage, are not only not achieved, but consequentially appear countermanded by applying the FAPI provisions. [76] The provision is unclear whether only the R&D services paid for by the taxpayer are to be considered or whether all services provided between the foreign affiliate and the taxpayer should be considered. ... In doing so, all services between the taxpayer and foreign affiliates as well as payment for those services are aggregated and considered. ...

Parts of debt obligations (27) For greater certainty, (a) unless the context requires otherwise, an obligation issued by a debtor includes any part of a larger obligation that was issued by the debtor; (b) the principal amount of that part shall be considered to be the portion of the principal amount of that larger obligation that relates to that part; and (c) the amount for which that part was issued shall be considered to be the portion of the amount for which that larger obligation was issued that relates to that part. ... Matte’s argument that the “forgiven amount” of $245,812.39 has to be reduced to take into consideration the damages alleged in the counterclaim, counsel submits that the Settlement Agreement already considered such damages. ... Consequently, for a taxpayer who either becomes liable to repay money they borrowed or becomes liable to pay an amount (other than interest) as consideration for any property they acquired, the liability shall be considered to be an “obligation” for the purposes of applying the relevant provisions of the ITA. ...

Rémillard having told David Sutherland-Yoest what CWS considered to be its investments in Quebec [that is, about $200,000,000 in assets].... ... He considered that a substantial sum should be obtained from Carswell's as punitive damages ... In my opinion, the $12 million has to be considered to have been paid wholly for cancellation of the non‑competition agreements ...

Since the property is considered to be used in carrying on the business for twice as long in 2001 as it was in 2002, the full amount of $600 will be allowed for 2002 as the quantum of the payments to them correlates to the amount of time that the property was considered to be used to earn income in these years ... Since the house is to be considered to be used in the business for one-third of 2002, approximately one-third of this amount or $210 will be allowed for cleaning supplies for 2002.   ... We would also emphasize that although the reasonable expectation of profit is a factor to be considered at this stage, it is not the only factor, nor is it conclusive. ...

The question whether the tax is an excise duty of the class falling within the exclusive authority of the Parliament of Canada to impose can be considered more conveniently with section 5. ... It is the general tendency of the legislation that must be considered, and exceptional cases must be ignored. ... In the Kingcome Navigation case [43], the statute there considered also provided for a license. ...

The Record of Decision is to be considered as part of the decision and can be considered in assessing the adequacy of reasons (Mitchell v Canada, 2015 FC 1117 at paras 28–31). ... It is not the role of this Court to re-weigh the particular factors which were duly considered by the Superintendent (Suresh v Canada (Citizenship and Immigration), 2002 SCC 1 at para 37). ... He considered a number of factors that were relevant to his broad mandate of Park administration and management. ...