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The admissibility of this evidence, and the evidence derived therefrom, will have to be considered in light of s. 24(2)   of the Charter  . ... All evidence gathered subsequent to that meeting from the appellant prior to warning him that he was the subject of an investigation for the purpose of furthering the investigation or prosecution for s. 239(1) offences violates the appellant’s Charter   rights and will have to be considered in light of s. 24(2) in the new trial as ordered by Millward J. and confirmed by the Court of Appeal.   ...

  [21]          The respondent claims that the subject of the donations must be considered to be a single PUP because the appellant and Université Laval chose to define the donations as a [Translation] “collection of insects” on the charitable donation receipt issued to the appellant. ... The donated insects are thus considered to be distinct properties and are treated as such. ...

The majority considered this Court’s decision in Continental Bank Leasing Corp. v. ... All things considered, there is sufficient evidence to found a common purpose among the parties during the transition between American and Canadian control of that partnership.   23           With respect to the question of whether the business was carried on with a view to profit, it is conceded that prior to the relevant transactions, HCP was a valid and existing partnership and that it had been formed with a view to profit.  ...

Fluxgold was effected pursuant to a court order and therefore exempt under subsection 160(4) of the Act; in the alternative, that the payment of funds should not be considered “a transfer" within the meaning of section 160. ... This, as we know, is an irrebuttable presumption and all transfers of property between husband and wife are considered to be "not at arm's length". ...

Poulin had “knowingly" participated in the filing of a tax return which on the surface he should have known might have included the amounts at issue, if he considered them income. ... I would just note for the record that the assertion of counsel that the amount for 1977 he considered for assessment under subsection 15(2) of the Act, rather than under subsection 15(1) of the Act are rejected for essentially the same reasons as those provided herein for the years 1976 and 1979. ...

In the absence of a better definition, a transaction at arm’s length could be considered to be a transaction between persons between whom there are no bonds of dependence, control or influence, in the sense that neither of the two co-contracting parties has available any moral or psychological leverage sufficient to diminish or possibly influence the free decision-making of the other. ... Furthermore, the plaintiff's evidence is that no other possible investments of the R.R.S.P. funds were considered. ...

  [30]     I have also considered whether, regardless of TELUS’ intent, the actual business use of the vehicle by Mr. ... Alloway admitted he considered the parking pass had enabled him to work overtime and to receive better raises and achieve promotion within Telus. ...

The School Act provides that the annual two-day professional development seminar known as Teachers’ Convention are considered “teaching days”. 5. ... In making the frequency argument, the Minister advances the proposition that there is a line to be drawn respecting the degree of regularity with which an event occurs before it can be considered to “or- «dinarily" occur. ...

The Supreme Court of Canada considered the question in The Queen v. The J.B. ... That section was considered in three decisions of the Alberta Court of Appeal: — Morrison, Trustee of Estate of Lamarre v. ...

  (17.2)               For the purposes of subsections (1.11) and (17), gross revenue derived in a taxation year from (a)        the right of a person or partnership, other than the owner of a property, to use or occupy the property or a part thereof, and (b)        services offered to a person or partnership that are ancillary to the use or occupation by the person or partnership of the property or the part thereof shall be considered to be rent derived in the year from the property ... Revenue derived from the right of a person or partnership (except the owner) to use or occupy the property, and revenue from services offered that are ancillary to such use or occupation, are considered to be rent. ...