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Dauphin (1921), 60 D.L.R. 30, Cameron J.A. of the Manitoba Court of Appeal stated at p. 32: A payment is not considered voluntary when made under threat of a penal action, or of an execution, even though no execution could lawfully issue, nor when illegally demanded and paid under colour of an Act of Parliament or of an office, or under an arbitrator’s award which is ultra vires, nor when one party is in a position to dictate terms to the other; nor is a payment considered voluntary merely because the person making it has not waited to be sued or has been allowed time for payment. ... M.N.R. (1995), 92 F.T.R. 241, the Federal Court Trial Division considered a similar issue with respect to the voluntariness of tax payments. ... M.N.R. (1946), 2 DTC 918, in which Cameron J. considered the case of an appellant who was seeking to show that the consideration involved in a transaction was different from that indicated in the contract. ...

., 95 D.T.C. 5389 (S.C.C.) in support of these propositions. [14] In essence, in Kubicek (supra), the Court decided that all of the legislative history need not be considered as part of the context. ... Therefore, the contention of Counsel for the Appellant that this Court cannot apply the result in Kubicek (supra) because of the different factual situation, must of necessity fail. [25] It is obvious this is a very important case, with a considerable amount of money involved, and it is obvious that whatever this Court decides, that decision is going to be considered again. ... Further, the Court found that, "the fact that the treaties must in the premises still be considered to be in effect, in combination with section 88 of the Indian Act, offers the accused immunity from prosecution for the alleged printing offences under the Provincial Statute". ...

Amireault's testimony cannot be considered that of an independent, impartial expert. ... In light of all this, he certainly cannot be considered an objective expert witness in the instant case. [78] As to the testimony given by Messrs. ... They therefore cannot be considered independent experts. Moreover they were not called to testify in that capacity. ...

At one point in time they considered a lawyer but did not retain one. [60] In cross-examination she said that she claimed $155,000.00 as a loss and wanted it to apply to earlier years as well. ... This accountant came to Court armed with a very considerable knowledge of the business of the Appellants from the time that it was a partnership through incorporation, through its operating days and to the very end when it went out of business and when the Appellants themselves considered bankruptcy. ... The Court has considered the cases referred to by the Respondent in making these arguments but the Court is satisfied on the basis of all of the evidence that the Appellants in question were shareholders of Cloud 9 during the period in question. ...

[35]         All circumstances must be considered in determining whether the Minister was justified in using an alternative audit method. ... These circumstances must be taken into account, but must be considered against an objective "reasonably prudent person" standard. b.         ... Conclusion [69]         Having considered all the evidence, I find, on a balance of probabilities, the following: (a)               The Minister was justified in using an indirect method to reconstruct Samrat’s income. ...

  [45]            Although the Court has carefully considered each and every one of the arguments and the case law put forward by the applicants, it will not be necessary to comment on them all in detail ... No. 197 (CA) (QL), the Federal Court of Appeal stated that such a breach should be considered by the Minister if a request was made to waive interest and penalties under subsection 220(3.) of the Act (see also Cole v. ...   [60]            Therefore, this premise will be considered first. In this regard, the applicants submit that the prothonotary erred by ignoring that that the allegations had been proven contained in paragraphs 47 and 48 of Mr. ...

In the decision under appeal, however, even though gravel is a non-mineral resource, the Minister found that the restoration of land strip-mined for gravel is considered "mining" for the purposes of the fuel tax rebate. ... Accordingly, the Minister proceeded on the basis that distinct break points can be identified between development, processing, and restoration activities. [23]      Within this approach, Double N"s activities were considered to consist of three distinct steps as follows:              a.      ... When the provisions of s.69 are considered in detail, I have no doubt about the truth of this argument. ...

" (That was once considered to be one of the purposes of discovery, itself.) ... The circumstances here ought to be considered with care. [24]       The actual testimony offered by Mr. ... Appendix B. [32]       Several other recent cases further illustrate the criteria to be considered. ...

Standard of Review [20]            The determination of the appropriate standard of review must be considered in every case involving judicial review. ... Decisions of the kind considered in Bibeault are now to be reviewed on the standard of patent unreasonableness: Ivanhoe Inc. v. ... I reach that conclusion, despite the privative clauses, because it is a question of law of a kind that is normally considered by the courts, and is not a question that engages the special expertise of a referee. ...

    [48]            This Court recently considered a similar question (British Columbia Ferry Corp. v. ... Should the Ships' Stores Regulations from 1986 onward be considered entirely invalid in respect of their designation of exempted ships so as to deny their benefits to all ship operators? ... It must also be considered that the power of issuing a definition is to be exercised in good faith and it would be usurpation of power for the Minister to suppress the exemption by issuing no definition. ...