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As a result of this, secondary intention was not argued by either counsel and will not be considered by me in any manner. ...

If the plaintiffs had purchased the book debts of, say, a fashion store, in one isolated transaction, where they had no knowledge of the clothing business and no means within their command to enhance the book debt value, then the transaction might very well be considered to be entirely outside their “business”. ...

Canada, [2000] G.S.T.C. 1, the meaning of "substantial" or "substantially all" was considered. ...

  [18]     Counsel for the respondent submits that none of the above should be considered as consideration for the property transfers. ...

But if it is not obeyed no penalty can be imposed without the matter being considered by an impartial judicial arbiter. ...

The following criteria should be considered: the profit and loss experience in past years, the taxpayer’s training, the taxpayer’s intended course of action, the capability of the venture as capitalized to show a profit after charging capital cost allowance. ...

On that basis, he considered Rule 29 to be inapplicable and dismissed the motion. ...

  [6]     The first issue is whether the Appellant had a source of income to which the expenses in the case at bar are to be considered applicable ...

She very carefully considered and reviewed in detail the complex and conflicting expert evidence.  ...

In a bankruptcy matter before the High Court of Australia, Rich, J. wrote that for transactions to be considered in the ordinary course of business supposes “that according to the ordinary and common flow of transactions in affairs of business there is a course, an ordinary course. ...