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This criterion involves weighing several issues: the credibility of the new evidence, its relevance, its newness, its materiality, and the express statutory conditions (Raza, above, at paragraph 13). [19]            It is clear that the RAD considered the case law relating to the interpretation of subsection 110(4) of the Act, and its conclusion that the originals are not new evidence falls within a range of reasonable outcomes. ...

Penalty provisions are normally considered as appendant and not governing. ...

M.N.R. [2], where Jackett P. considered a like appeal and expressed the view that the words “franchise, concession or licence” in the statute were used to refer to some right, privilege or monopoly that enables the concessionaire or franchise holder to carry on his business or that facilitates the carrying on of his business and that they were not used to refer to a contract under which a person was entitled to remuneration for the performance of specific services. ...

Later in his judgment, the learned judge explained what he found to be the mandatory condition of the tax exemption in Schedule III in the following terms The determining, decisive, factor does not consist in the quantity of vitamins contained in, or calories excluded from, an edible substance; it is set and prescribed by the interpretative authority of s. 2(1) (cc) decreeing that: must be considered 'pharmaceuticals', unmentioned in Schedule III, 'any material, substance, mixture, compound or preparation, of whatever composition or in whatever form, sold or represented for use in the … treatment, mitigation or prevention of a … disorder (or) abnormal physical state … in man'. ...

In reaching this conclusion, I have not considered as particularly applicable either Sudeley v. ...

In this Court [6], the point was not considered. On the other hand, in the Birmingham case, the corporation received a subsidy from the government to cover part of the cost of the reconstruction of certain tramlines. ...

It might perhaps be error in law if the Board was of opinion that in the present case the production in Canada of one of the two cranes making up the class was not substantial production but considered itself bound by law to decide that it was; but I do not read the reasons of the Board as holding this. ...

Circumstances may vary and the position of each client who desired to claim privilege would still require to be considered. ...

I do not agree, therefore; with the submission of the respondent that the question before us is as to whether or not the agreement in question can be fairly considered to have been merely a commercial agreement, or whether, looking at the substance of it and the circumstances in which [Page 370] it was entered into, one may regard it as a gift. ...

Taylor considered that a thirty per cent rate of depreciation gave a reasonably good indication of fair market value of the assets. ...