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If resort to extrinsic material of this kind, or to the legislative history, were considered useful, then the most helpful material would be the amendments made to section 1400 in 1990 and 1996. ...

Owen J. agreed that the undertaking of unanimity at directors’ meetings which he considered was required by clause 11 might be contrary to public order but that it was not necessary to decide this since the clause was severable from the other provisions of the agreement to which he gave full effect. ...

The Queen [5], the Supreme Court of Canada considered the distinction between income from a business and income from property. ...

Through the years, of course, courts have attempted to express certain principles which should be considered whenever the perennial question came up. ...

  [17]     I have considered a variety of cases including Narsing v. ...

The question of discrimination was considered in Law Society of British Columbia v. ...

Submissions of the respondent The provisions of paragraph 227.1(2)(a), subsection 227.1(1) and those in Part VIII all have to be considered simultaneously to determine the amount of tax that was unpaid when it was required to be paid. ...

it is considered that each of the items in subparagraphs 89(l)(/?)(i), (ii), (iii) and (iv) is to be included in the corporate partner’s capital dividend account to the extent of its share thereof.^ [4] Revenue Canada concludes in effect that a corporate taxpayer, such as the Appellant, who is a member of a partnership, can include its proportionate of the non-taxable capital gain to its capital dividend account. ...

(IV) that portion of an expenditure made in respect of an expense incurred in the year for salary or wages of an employee who is directly engaged in scientific research and experimental development in Canada that can reasonably be considered to relate to such work having regard to the time spent by the employee thereon, and, for this purpose, where that portion is all or substantially all of the expenditure, that portion shall be deemed to be the amount of the expenditure. ...

But the words "were considered to be a retiring allowance as defined by subsection 248(1) of the Income Tax Act”, (emphasis mine) in paragraph 6, of that agreed statement, I regard to be clear enough to delineate the task of the appellant. ...