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One factor to be considered is whether or not the alleged separate supply can be realistically omitted from the overall supply. ... Whether the services are rendered under a single contract, or for a single undivided consideration, are matters to be considered, but for the reasons given above are not conclusive. ...

  [11]         The personal expenditure amounts relating to restaurant and automotive that were double-counted by the auditor were removed from the total expenditures considered in the net worth analysis ...   [14]         While both Appellants had MBNA credit cards in both 2007 and 2008, the auditor considered only one card in calculating liabilities at year end. ...

[12]          The term “complaint” as it is used in subsection 239(3) of the Act has never been judicially considered. However, the term is used in many other statutes and in particular, the Criminal Code, and in this context it has been considered by other courts ...

He stated that the polilcy is somewhat different when senior executives of the company such as he himself are provided with vehicles for personal use, since this is then considered to be part of their compensation and shown on their T4 slip in the amount approved by the Income Tax Department. ... It appears to me that the issue as to what is the intention, meaning and scope of paragraph 6(1)(e), considered in its full context and according to the natural sense of its words, is fairly arguable. ...

I simply cannot accept the argument of counsel for the plaintiff that, because the constitution is to be considered as a living, breathing instrument subject to variations in interpretation as the nation progresses and attitudes change, Head 7 of the Constitution Act, 1867 above cited should now be interpreted somehow to mean defence by strictly non-violent means. ... The only section which can in any way be considered relevant to the issue is subsection 2(a). ...

  [14]          There is no doubt that the action taken by the appellant’s father in transferring ownership of the property to the appellant without consideration must be considered, at first sight, as an outright gift to her, however, a closer examination of the facts raises doubts ... In Ruling 2000-0059963, the CRA acknowledged the effect of a valid disclaimer: the disclaiming party is considered as never having received the proceeds of a disposition ...

It was not a gratuity nor could it be considered as coming within the description of “other benefits of any kind whatever... received... in the course of his employment as used in what is now subsection 6(1) (supra), as these words have to be read ejusdem generis with the preceding words and form part of the phrase “the value of board, lodging and other benefits of any kind whatever” and merely indicate the receipt of some benefit in a form other than cash. ... Grant, DJ for example, in Her Majesty The Queen v Elizabeth Joan Savage, [1980] CTC 103; 80 DTC 6066, decided that an amount of $300 awarded to a defendant by her employer in recognition of her success in a Life Office Management Association ex- amination was an award by the employer because she had improved her knowledge and efficiency in her field of employment and that is must be considered as having been received “in respect of, in the course of, or by virtue of, her employment”. ...

.* I have considered whether other sections of the Act adversely affect this right of the unregistered personal representative to vote, and have decided that they do not. ... I have also considered whether subsection 79(2)* may be construed as indicating that an unregistered personal representative is not to be regarded as a shareholder for purposes of voting or otherwise. ...

Advances to a shareholder should be considered as loans only at the end of the financial year of the corporation. It is then that amounts owing by a shareholder might be considered as forming “ part of a series of loans or other transactions and repayments". ...

This phrase was considered by the President of this Court in M.N.R. v. ... The President, in the Eastern Textile case, considered the general effect of Section 26(1) (d), stating at p. 57-8: “It seems to me that Section 26(1) (d) contemplates that a taxpayer may continue in the business in which he has previously sustained business losses or engage in some other business, either by itself or together with his former business, with varying results that need not be enumerated, but that subsection (iii), by limiting the extent of the taxpayer’s right to deduct losses to the lesser of the amounts specified in paragraphs (A) and (B) of the subsection, makes it clear that the extent of the amount that may be deducted in respect of losses from the income for any year shall never be greater but may be less than the amount of the taxpayer’s profit from the business in which the loss was sustained. ...