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He did say that he considered the Centre like a reserve because of the environment there. ...   [90]          The Federal Court of Appeal, has considered the application of the connecting factors test to employment income in a number of decisions, including Monias v. the Queen, 2001 FCA 239, Shilling v. ... Labillois, his visits to his home reserve to visit family and friends were at times he was not teaching at the Micmac Friendship Centre in Halifax and should not be considered to be a connecting factor. ...

The guilty plea entered by S.A.M. was not considered by Mr. Arguin, because the plea was entered after February 7, 2000, the date on which the Minister's determination was made. ...   [57]     He therefore admitted that services were performed without pay and he considered it all to be work done on a volunteer basis. ... Most of them considered the services they performed without pay to have been volunteer work ...

  [63]     The Appellant's salary is another factor to be considered in relation to the Payor's business and the characteristics of his law office. ... It seems to me that what is considered is a factual relationship, not some personal or individual characteristic of the persons involved. ... These are all subjective factors, which, in my opinion, cannot be considered in the analysis required by Law. ...

The case also considered whether that Court could hear and decide a constitutional issue when it had not been raised in the courts below by complying with the usual requirements of notice to the interested parties. ... After‑the-fact conduct does not require the inference to be drawn that this attitude was present at the time of signing the return at issue but it is a reasonable factor to be considered in the context of the requisite analysis of the entire evidence. ... Contrary to counsel for the appellant's submissions, the Judge's reasons demonstrate that he properly considered the appellant's background and circumstances. 6.         ...

As a result the Appellant now claims the extent to which the U of A Property [the Campus] was being used in commercial activities is 25.36%. [10] [25]         I will refer to the 25.36% as the “ Appellant’s Final Percentage ” and to the methodology used by the Appellant to determine the percentage as the “ Appellant’s Final Methodology ”. [26]         The Appellant does not accept the Minister’s treatment of the External Common Areas or the addition of an indexing factor. [27]         The parties provided in the PASF I the following general description of the methodology developed by the Respondent (the  “ Respondent’s Methodology ”): The Minister takes the position that the entirety of the U of A Property must be considered in calculating the extent of use in commercial activity.  ... If this argument were accepted, then all of the payroll department’s activities would be considered to have occurred in the course of the registrant’s commercial activity. ... The use of the word “raisonnables” in the French version of the provision supports this interpretation. [38] The use of a reasonableness requirement in tax legislation has been considered in other contexts. ...

I don" [sic] believe that in your Assessment findings that Section K(ii) can be considered as this reflects within the proceeding and certainly with the Affidavit of June 11, 2999 [sic], it clearly reflects my ignorance on the claim for costs and my knowledge that costs had not been applied for. ...          (1) Section 400(3) subsection (a) (1) where there have been 2 different solicitors for the Defendants (Taylor & Shipley) and "0" whether or not Section 225.1 and 225.1(3) of the Income Tax Act must be considered carefully in granting both Assessments and set-off while under Appeal... ... The cases considered above essentially address the sort of judicial authority contemplated by 400(1). ...

[33]            Nevertheless, the Respondent submits that the time requirement in s.10(4)(a) must be considered a "directory", as opposed to mandatory, provision. ... Given the tight deadlines contained in the Act, in particular the requirement that a hearing be conducted and a report be filed within a maximum of 60 days, the delay of two weeks can be considered significant. ... That is, members of the objecting public are right to expect that what they have to say will be seriously considered, and perhaps impede, change, or end the expropriation under way. ...

Although he properly admits that ignorance of the law is no excuse, he asserts that that ignorance should be considered together with the Minister's failure to adequately publicise the law and to make Customs officers readily available, as well as the failure of the security guards to alert him to his obligation, while at the same time informing Customs that he was carrying a large amount of cash. ... Madam Justice Layden-Stevenson made a thorough analysis of the Act, considered its purpose, considered the principles of statutory interpretation and drew appropriate parallels from the source and inspiration of the forfeiture provisions of the Act, which are to be found in the Customs Act. ... The application of the Charter to in rem proceedings was considered by the Supreme Court in Martineau v. ...

  [5] When the Prothonotary considered the motion to strike submitted by Mitsubishi America, the latter had not filed its defence. ... I then considered the test developed in Moran v. Pyle National (Canada) Ltd., supra, for products liability cases as an example of where jurisdiction would be properly assumed. ... ]   [61] Cumming J. is of the opinion that: “The fact that a defendant is not itself present in Ontario is one relevant factor to be considered. ...

These would be polygamous-like relationships and cannot be considered conjugal.     ... It should be kept in mind that these elements may be present in varying degrees and not all are necessary for a relationship to be considered conjugal.       ... The above elements may be present in varying degrees and not all are necessary for a relationship to be considered conjugal. ...