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On October 19, 1950, it was reported to the annual meeting of shareholders that the directors considered that the company should elect, under s. 95A of the Income Tax Act, 1948 (Can.), c. 52, enacted in 1950 by 11-12 Geo. ... In view of s. 61, it must be considered that redemption took place out of profits, that being the only way it could validly have taken place without supplementary leters patent being obtained. ... The question, in such circumstances, of what is income has been before the Courts in a number of cases and the principles applicable have been considered in both the House of Lords and the Judicial Committee. ...

The majority of the court considered the scrap iron cases of assistance in construing the provisions of the charter of the City of Vancouver but, again, what was in question was only that part of a bridge within the city boundaries. ... I take this evidence to mean, not that the assessor considered the original cost less depreciation to be the basis upon which the valuation should be made, though it was a factor to be considered, but that, taking everything into consideration, the resulting figure represented even less than the actual cash value in money at which, by section 30, land is to be assessed. ... Electric Company; and with due regard to what I considered normal depreciation, [Page 257] having in mind the continued permanency of the operation or at least the generation of the electrical energy at that point, I determined the value of the tunnel by allowing a depreciation of 50 per cent. ...

.: In determining whether appellant was liable for the tax, the substance and not the form of the transaction must be considered. ... In order to determine if the appellant is bound to pay the amount of tax which is claimed, the substance and not the form of the transaction must be considered. ... This judgment has been considered in Commissioners of Inland Revenue v. ...

Crabbs, [1934] S.C.R. 523, considered; Re Anti-Inflation Act, [1976] 2 S.C.R. 373; The King v. ... Even more significant for the purposes of this appeal is the fact that both Legislatures considered it necessary to specifically reinstate or assure the right of the taxpayer to seek relief when the assessment is "inequitable". ... Interim legislation with temporary effect might lend itself to a construction which would be repellent, when considered on the basis of a permanent enactment with consequences unlimited in time. ...

The Adjudicator then considered the second suspension and the discharge. ... He had considered the relevant facts and law. His conclusion that the behaviour of Mr. ... As I have indicated, the Adjudicator considered the relevant factors, applied the governing legal principles, and reached the correct result. ...

Standard of Review The first issue to be considered in any judicial review application is the appropriate standard of review to be applied to the decision being challenged. ... The factors to be considered in this exercise are: (1) the expertise of the tribunal relative to the courts in deciding the issue under review; (2) the purpose of the Act and the provision being considered; (3) the existence or absence of a privative clause; and (4) the nature of the issue decided (Pushpanathan v. ... Also to be considered, in addition to comparative expertise, is the legislative language. ...

When can two persons be considered as living in a conjugal relationship? ... Certainly an opposite-sex couple may, after many years together, be considered to be in a conjugal relationship although they have neither children nor sexual relations. Obviously the weight to be accorded the various elements or factors to be considered in determining whether an opposite-sex couple is in a conjugal relationship will vary widely and almost infinitely. ...

  [8]                There is some evidence that Sheldon Libfeld considered the purchase price of the 289 lots to have been inflated as a result of certain litigation between Runnymede and the Conservatory Group relating to property in Ajax that included the 289 lots. ... In paragraphs 79 to 89, the judge sets out his analysis of what he considered to be the relevant jurisprudence: Rich v. ...   [33]            The judge then proceeded to discuss a number of factors that he considered relevant in determining whether it was reasonable to conclude that the Viewmark loan was doubtful on August 31, 1995. ...

Although the Judge did not explain what he meant by "wilful blindness", the record, when considered in the light of the relevant case law, is supportive of his conclusion. ... I just didn't feel that they were considered as taxable income, in my innocence... ... Such inaction could be considered to be gross negligence by some but it is not that conduct that needs to be assessed. ...

In that case, the TCC considered whether interest amounts in relation to a limited recourse mortgage were contingent liabilities. ... The court below had to answer this question correctly. 2002 SCC 33 "> Housen at para. 8. [45]            Unfortunately, it is not entirely clear from the decision below which transaction the TCC considered the relevant one in its paragraph 69(1)(a) analysis. ... The appropriate relationship to assess is that between CRC and the Appellant. ¶ 58          The Appellant chose to subscribe to the Joint Venture and executed the subscription agreement, confirming his agreement to be bound by the Joint Venture Agreement and the Memorandum. [46]            Then again, other passages in the decision below might be taken as indicating that the TCC considered the respondent's purchase of the Data to be the legally relevant transaction. ...