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The Queen, 78 DTC 6254 (F.C.A.), in emphasizing that the control and central management of a corporation is a factor to be considered in determining who controls the corporation. ... With the new factual control test, a shareholder may find himself considered to be in control of a corporation because of changes in economic conditions, either external or internal to the corporation. ... The majority of the Court therefore considered that the trucks were acquired by the taxpayer at the time it entered into the lease agreement. ...

She considered the bonus payments of about $4,000 were for working additional hours and was aware non-related employees did not receive any pay other than their regular wages or salary. ...   [8]      Counsel for the Respondent submitted the Appeals Officer properly considered the facts and weighed correctly the various indicia arising from the overall circumstances. ... The Minister considered this element not to be of any relevance since the business operated on a year-round basis. ...

Bower considered it superior to the subject property with respect to location. [32]     Mr. ... Udvari considered land only, not buildings, since the buildings were built for a specific use. ... Pyke adopted the cost approach since he considered it the stronger of the two approaches. ...

The Appellant stated she considered the status of her working relationship to have been complex. ... Clause 14.02 of the agreement states, “[T]he person who covers such absence shall not be considered an employee of the Corporation while performing such work.” ... That situation, as is common ground here, was that rural mail couriers were considered to be mail contractors and not postal employees. ...

Since that time, several cases have considered what it means for the parents of a qualified dependant to reside with the qualified dependant on an “equal or near equal basis.” ... Accordingly, there may be situations where non-numerical or unmeasurable factors should be considered in determining whether parents reside with a child on an equal or near equal basis. ... In endeavouring to confirm whether that was the situation, I have considered a number of approaches, five of which are summarized in paragraph 26 above. ...

The appellant argues that the object and purpose of the Act must be considered.  ... The issue of whether a deduction is "artificial or undue" has been considered by this Court in the context of the application of subsection 245(1).  ... I agree with Marceau J.A. that such losses cannot then be considered to be "artificial" or "undue".                           ...

TekSavvy further notes that in introducing reforms to the Copyright Act in 2012 Parliament considered but chose not to provide for a site-blocking regime. ... In doing so, in the Telecom Decision 2018-384 [FairPlay decision] at para 67, it considered the scope of the power granted to it by section 36: 67.   ... Each of the factors will be considered but they will be addressed holistically in my assessment of the balance of convenience. ...

The RAD stated that, in conducting an independent assessment, it considered the psychological report from Dr. ... A negative finding in respect of any of these factors means the evidence need not be considered. ... The RAD nonetheless considered whether the proposed new evidence should be admitted to supplement Ms. ...

In her view the permanent establishment would have considered purchasing the equipment, leasing it under a capital lease, or leasing under an operating lease. ... For this appraisal Svoboda utilized a cost approach and considered evidence based on sales of other similar assets to draw his conclusions. ... Nor should any allocated expenses be considered to bear a profit element for the portion of the legal entity that incurred the expenditure. ...

According to Penturn, Citroen is considered as "one of the leading lights of individuals in business in England". ... He considered the 20 per cent equity interest as his fee for “setting up the deal”. ... When he sold shares of Thornecliffe Park Ltd. from time to time, they were declared as capital dispositions; he did not know the reason he considered these dispositions on capital account. ...