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The constitutional issues in this case and the Sawridge Band Action were considered to be identical.  ... Generally, only if the material facts are different will the earlier decision not be considered binding on judges of the same Court (Holmes, above, at para 12) ... While I have read it and considered it, I give it little weight in coming to the decisions herein.   ...

Furthermore, the applicant must be either owned or controlled by that municipality or municipalities. [13]            An organization will be considered to be owned by one or more municipalities if those municipalities own at least 90 per cent of the shares or capital of the organization, or if those municipalities hold title to the assets of the organization or control their disposition – so that in the event of a wind-up or liquidation, the assets are vested in those municipalities. [14]            An organization will be considered to be controlled by one or more municipalities if those municipalities appoint a majority of the members of the governing body of the organization and the organization is required to submit its operating budget (and where applicable its capital budget) to those municipalities for review and approval. [15]            Mr Nault observes that the administrative policy behind municipal determinations requires that an applicant must be providing services to the residents or property owners of a community, and that those services be of a type that a municipality would otherwise provide. ... A municipal determination may be granted where an organization may be considered to be operating like a department providing municipal services or performing municipal functions. [33]            Mr Nault concludes that the nature and scope of the UMNB’s activities do not fall within the tax policy rationale for municipal determinations. ... However, this does not mean that policy factors should never be considered. ...

Under section 6 (4) of the Income Tax Act, the decision by the Minister of Finance was appealable; a competent appeal was taken from it; the appeal was considered by the Lieutenant-Governor in Council in the exercise of his statutory jurisdiction and powers, who pronounced a decision upon the matters [Page 71] in dispute which the Act declares to be final. ... The bringing of the appeal invests the Lieutenant-Governor in Council with jurisdiction to deal with the allowance complained of, and necessarily to review all matters that the statute requires to be considered for the purpose of reaching a determination upon that subject. ... It is sufficient for the purposes of this appeal that there was an appealable decision by the Minister; that a competent appeal was taken from it; that the appeal was considered by the Lieutenant-Governor in Council in the exercise of his statutory jurisdiction and powers, and that he pronounced a decision upon the matters in dispute which the statute declares to be final. ...

Section 605 defines what properties shall be considered as fronting on a sewer and liable to contribute to its cost. ... Further, it must be now considered as established that nothing but an express legislative exemption from rates can authorize that exemption. ... [Page 417] That exemption from taxation does not include betterment charges, has been definitively decided by the Supreme Court of the United States in two very carefully considered judgments, in both of which it was held that an exemption from taxation is to be taken as an exemption simply from the burden of ordinary taxes, taxes proper, and does not relieve from the obligation to pay special assessments: Illinois Central Railroad Co. v. ...

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. ...