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In the context and in accordance with the intention of the Excise Tax Act therefore, I believe that matrices must be considered as ""goods” within the meaning of Section 30 of that Act. ... The Board held that the word ‘‘materials’’ as used in Schedule III does not cover manufactured articles but refers to matter or substances considered as such, for example, metal, cloth, powders, pastes, etc. ... If a distinction. must be made therefore between the word ‘‘articles’’ and the word ‘‘materials’’ it would appear that the matrices in question should be considered as ‘‘articles’’ rather than ‘‘materials’’. ...

I have considered the application of these two cases to the case at bar, and must, with respect, come to a different conclusion than that of Robertson J.A. 43 The case of Lutheran Life is, at first blush, quite similar to the case at bar. ... Certainly, it is not contentious that in order to properly be considered active business income, interest must come from an asset that is risked or employed in the course of the business. 47 In this case, however, the issue is not whether income in the fund is properly considered “active business income” for the purposes of the Act. ... The proper question is not whether the assets were risked or employed in the course of the business of the life fund, but instead whether the assets are properly considered part of the life fund. 48 The taxpayer in this case argued that the case is applicable because assets can only be considered “part of the life fund” when they are integrally risked in the life insurance business. ...

In order to determine the true character of the legislation it was considered necessary to look at the legislative history of Alberta as leading up to the measure In question. 2. ... The true purposes and effect of legislation, when revealed to the courts, are indeed very precious elements which must be considered in order to discover its real substance. ... The constitutionality of a Provincial statute was attacked and the report of a Royal Commission was considered by the Court. ...

Secondly that the Tax Court erred in principle in its treatment of three factors which are to be considered in the award of costs, namely the result of the proceeding, any settlement offer and pre-litigation conduct which prolonged the proceedings. ... Relevant statutory provisions [5] In its decision, the Tax Court reviewed those factors identified in Rule 147 of the Tax Court of Canada Rules (General Procedure), SOR/90-688a (the Rules) which it considered relevant. ... The Court considered three legal texts that set out different ranges. ...

However, Mr Shepperd’s appraisal was not produced and Mr Beaton’s comments on the Sheppard report were therefore not considered by the Board in deciding the instant issue. ... However, for purposes of this appeal, Mr Beaton’s subtle nuance is somewhat lost in its application to the facts being considered here. ... I have also considered the limitations of the industrial use to which the subject property could be put and which was known on Valuation Day. ...

In order to construe the Act according to its purpose a linen bag could not be considered as a "case". ... The truck was a recent invention and the legislature could not have considered it when promulgating the section in question. ... The fact is, however, that quite properly the question was not even considered nor was it included or excluded. ...

This is considered to be a most favourable situation, and your directors have given very close attention to the whole of the details over the past year. ... "Having carefully considered the position of your Company, your Directors feel that the past year can be regarded as one of progress, and perhaps the most successful year in the history of the Company. ... The line which separates the two classes of cases may be difficult to define, and each case must be considered according to its facts. ...

Acceptance of this argument would benefit the appellant only if the Board had not already considered its case under section 9(3) and if on the matter being referred to them they should advise that a departure from the capital-employed standard was justified. ... If the Board considered that a departure was justified, they were to determine the standard profits under section 5(3). ... The very wording of the reference shows that it was a reference for advice and action under section 5(3), if the Board considered that a departure from the capital standard was justified, and action under section 5(1), if they did not. ...

In the Halifax case, the Court considered and distinguished two judgments of the Judicial Committee of the Privy Council to which I shall now refer. ... In that case the Court considered the various powers delegated to the Commission and the control retained by the Minister of Transport. ... The powers and duties of the Board of Governors under The University Act, R.S.A. 1922, c. 56, were considered. ...

Rae considered smaller units (600 to 800 square feet) as comparables. ... He assumed it was in average condition and considered that he had good comparables for this property. ... Individual circumstances cannot be considered; one must look at the property from an objective basis. ...