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It was held that the government was obliged to provide “a process” for individual sponsors to explain their relevant personal and financial circumstances, to consider those circumstances, and to inform the sponsor that their submissions had been considered and to tell them of the decision (para. 147).  ... On the other hand, the public also suffers a cost if government is perceived to act unfairly, or administrative action is based on “erroneous, incomplete or ill-considered findings of fact, conclusions of law, or exercises of discretion” (Brown and Evans, at p. 7-3; see also D. ... The facts considered relevant by the sponsors were put forward by some of the respondents.  ...

This dual role was considered recently in Lefebvre (Trustee of), [2004] 3 S.C.R. 326, 2004 SCC 63.  Some duties are consistent with a specific characterization of the trustee as the bankrupt’s representative, so the trustee cannot be considered a third person in performing them.  ... While it is difficult to liken the compensation mechanism to an additional right when considered from the standpoint of the debtor, the same cannot be said when the rights of third persons are taken into account.  ...

Its memos and documents indicate that the Appellant considered that the value of the site would increase in any event resulting in limited risk to the Appellant ... The Appellant considered the store site to be ideal and necessary to buy for its own store and to prevent a competitor from building on or near that site. ... Paragraph 4 of IT-459 provides as follows: In determining whether a particular transaction is an adventure or concern in the nature of trade the Courts have emphasized that all the circumstances of the transaction must be considered and that no single criterion can be formulated. ...

Canada: [17] 4 The question of whether a particular payment is to be deducted within the taxation year as a current expense or capitalized and depreciated over a period of years has been considered in the context of income tax appeals on many occasions. ... There is no fixed list as to what should be considered and there is no fixed weighting. [80]         What I will do is enumerate some of the factors to be considered and discuss them in the context of this case. [81]         Of course, the first factor to consider is whether or not the work in issue creates something which will last for a certain time (the question of enduring benefit). [22] [82]         Other considerations include: 1.       ... I considered the point at length but at the end of the day the garage sits under the three buildings and the podium deck and they all form a whole. ...

He discussed other case law, including Dimovski v Her Majesty the Queen, 2011 FC 721 [Dimovski], which he considered relevant to a request for relief. ... Respondent’s Submissions [38]            The Minister’s counsel submitted that “reasonable error” could not be based upon ignorance of the law or reliance upon third party conduct, citing case law that is considered below. ... As a result, the Court considered means to assist the Applicant out of his predicament. ...

The Judge concluded this part of his reasons by saying that he had considered the other cases referred to him by the parties and these cases were not relevant to the determination of the issues before him. [49]   Lastly, the Judge addressed the appellant’s arguments that the impact or consequences of the Key Transactions were similar to those of a defeasance transaction. ... In its view, there can be no doubt that in making their Agreements, both Amoco and Encor considered the time value of the $17.5 million. ... If, as suggested by the Appellant, subsection 16(1) of the ITA was intended to apply differently when considered from the perspective of the creditor and debtor, subsection 12(9) of the ITA would, to a large extent, be unnecessary. ...

[22]   As stated by the Federal Court of Appeal in Wannamaker: [5]   Section 39 ensures that the evidence in support of a pension application is considered in the best light possible. ... Further, the Appeal Panel considered the medical evidence and used a clear and explicit framework to assess the credibility of the letters from Dr. ... Further, s 39(b) of the VRAB Act required the Appeal Panel to accept any uncontradicted evidence presented by the Applicant that it considered to be credible. ...

The safe-income determination time would be immediately before the first dividend was deemed to be paid as part of the series of transactions, which would be immediately before the first increase in the paid-up capital on December 13, 2006. [37]   The question is, therefore, to what extent could the income earned or realized prior to December 13, 2006 reasonably be considered to be reflected in the capital gain that would be realized on a fair market value sale of the shares immediately before the final paid-up capital increase on December 18, 2006? ... The income that could reasonably be considered to contribute to this fair market value (and hence to a capital gain that would be realized on a disposition for this fair market value) would reflect the taxes payable as result of earning or realizing that income. [54]   The subsequent acquisition of the software by Tri-Holdings / 0778285 BC Limited is not a factor that should be taken into account in determining the fair market value of the shares of Tri-Holdings as of the relevant time. ... The transactions that preceded this dividend (which resulted in the adjusted cost base of the shares being increased) are relevant in determining the amount of the remaining safe income that could be considered to contribute to this capital gain. ...

Given that a seizure by garnishment is carried out in rem and directly affects the property in question, the private international law rules governing Quebec authorities’ jurisdiction over real actions must be considered. ... Ct.). [30]                          The rules of private international law found in Book Ten of the Civil Code of Québec (“ C.C.Q. ”) must be considered in order to decide this case. ... The moment at which the jurisdiction of the Quebec Superior Court must be considered is when the Writ of Seizure Before Judgment by Garnishment was requested and issued. ...

Headings "should be considered part of the legislation and should be read and relied on like any other contextual feature": Driedger on the Construction of Statutes (3rd ed. 1994), by R. ... That means that the interests of Glaxo Group and Glaxo Canada must both be considered. ... In any event, the Supreme Court noted that, in determining the appropriate price under subsection 69(2) of the Act, as it then read, the independent interests of each party to the transaction must be considered — not whether one party would have entered into the transactions in question (which would focus on only the interests of one of the parties). [80]   The context and purpose also do not support the interpretation of paragraphs 247(2)(b) and (d) of the Act as proposed by the Crown. ...