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Simply because a provision of the Act is considered by a Court for the first time and may affect other taxpayers does not colour that appeal with the character of a test case. ... I agree however with the Appellants’ position that being a lead case is a factor that can be considered under factor (j) as earlier alluded to, in determining and allocating costs and is a factor that must be considered on a principled basis like all other factors. [53]         Clearly, the wording in Rule 146.1 allows the Court to give directions that certain appeals will be designated as lead cases while others are stayed. ... In Velcro, Rossiter ACJ, as he then was, considered these actual costs and their breakdown as a relevant other factor the Court could consider, if it chose to. ...

She clearly considered herself to be a sub–contractor and was quite at ease with that situation. ... She also considered herself to be a sub-contractor and not an employee. ... It is true that Monica Dijker still considered herself to be an employee as did Delorraine Kowalski. ...

As part of initial training – which she considered mandatory – Dionne demonstrated the best method to clean a bathroom. ... Chiasson stated she refused to clean one residence due to exceptional circumstances but otherwise considered she had to comply with Dionne’s assignments. ... Woo considered the factors pertaining to control and included them in her CPT110 – Exhibit R-9 – under the category: Level of Control. ...

Can the arrangement which resulted in a deferral reasonably be considered to have been entered primarily for bona fide purposes other than to obtain the tax benefit? ... Meghji suggests that this approach could lead to his RRSP contribution being considered an avoidance transaction- an absurd notion to Mr. ... There was some debate as to whose perspective should be considered in addressing this issue- the Appellant's or TLI's? ...

The requirement for Bornn to approve a sales call by an account executive within the assigned territory of another representative was considered necessary to protect the income source of that other person. ... Regan stated he had never considered Burton to have been an employee of CKUA and was aware that all the other sales representatives had always conducted themselves on the basis they were providing services as independent contractors and all had signed agreements to that effect. ... Counsel referred to various items of correspondence directed to Burton indicating she was considered an integral part of the CKUA structure and the exchange of communication between Bornn and Burton was consistent with that of an employer/employee relationship. ...

In the case at bar, even if the shares of DMI 1993 were considered property identical to the shares of DMI, [23] the common share of DMI 1993 was acquired on November 17, 1993, or more than thirty days before the sale of DMI's shares to Cèdrico on December 22, 1993. ... For this rule to apply, it must reasonably be considered that the dividend is attributable to anything other than income earned or realized by any corporation after 1971, such as the increase in value of the corporation's property after 1971. [70]          Another illustration can be found in subsection 248(1) of the Act, which defines an SBC. ... The Act creates no legal fiction which would have the effect of nullifying this distinction or by virtue of which the property of a corporation would be considered that of the shareholders. ...

In constitutional terms, the rule must be considered an indivisible whole. ... These two arguments are related and will be considered in turn under this heading. ... If, therefore, the secrecy rule regarding police informers' identity must be considered an indivisible whole in constitutional terms, it must be classified according to its salient characteristics. ...

In her examination-in-chief, Yeomans described the three common markets that she considered before deciding on the retail market. ... Yeomans’ testimony on which sources she considered was consistent with the sources listed in her reports. ... In determining the question there are three questions to be considered: 1.   ...

The Fee Agreement should be considered only after determining whether to approve the proposed Settlement Agreement for the Class Members. ... The Principles from the Jurisprudence [112]   The factors to be considered in assessing the reasonableness of Class Counsel’s fees have been set out in recent jurisprudence (e.g. ... In such litigation, it is generally considered to reflect a fair allocation of risk and reward as between lawyer and client. ...

The only condition it imposes is that the non-resident period be considered a separate taxation year. [88]   So what does this mean? ... ARQ, [56] which considered a similar issue under Quebec’s Taxation Act. [57] To simplify the facts in that case, Mr. ... Once those facts are agreed, there is nothing else that needs to be considered. ...