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He further found that “there has been an evolution in the doctrine of consideration in the context of contract modifications,” so that now “when parties to a contract agree to vary its terms, the variation should be enforceable without fresh consideration, absent duress, unconscionability, or other public policy concerns” (para. 57). ...

Crean v Canada (Attorney General), 2019 BCSC 146-- summary under Subsection 84.1(1) Summary Under Tax Topics- Income Tax Act- Section 84.1- Subsection 84.1(1) share sale for Newco note generated s. 84.1 dividend before its rectification The executed documents indicated that an individual (Thomas) sold his shares of a corporation (Crean Holdings) to the Newco of his brother (Michael) in consideration for a promissory note of the Newco. ... Supreme Court for a rectification order redoing the written agreement to provide that Thomas sold his shares to Michael directly for a promissory note, and that there was an immediate on-sale by Michael of those shares to his Newco in consideration for it assuming the promissory note. ...

Canada, 2019 FCA 217-- summary under Paragraph (l) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Financial Service- Paragraph (l) dominant element in MFT commission funding arrangement was the payment, or the arranging of payment, of the funding A non-resident bank ("Citibank") agreed to fund the payment of the upfront brokerage commissions that were payable on the issuance of units in the Invesco/Trimark funds (the “Funds”) in consideration for receiving an assignment of a portion of the amounts that otherwise would have been earned by the Invesco manager as management fees. More precisely, the manager agreed to reduce its management fees (i.e., reduce its percentage charge of NAV), and the Funds agreed to pay the same percentage amounts to a special purpose non-resident Citibank-formed vehicle (“Funding Corp”) essentially in consideration for Funding Corp paying the brokerage commissions. ...

One of the unsuccessful arguments made by the Crown in seeking to uphold a s. 160 assessment of Newco was that the determination as to whether full consideration had been paid by Newco should be determined by the “overall result” produced by the series of transactions (para. 45). In rejecting this submission, Noël CJ stated (at para. 58) that “the adequacy of the consideration given must be measured against the value of the property transferred by way of a ‘snapshot’ taken at the point in time when the transfer takes place.” ...

He further found that charges made by DTI at the end of each trip to the drivers of $0.76 per mile for fuel, and $0.08 per mile for vehicular maintenance, were consideration for an on-supply by DTI to the drivers of fuel and maintenance services. In finding that such fuel and diesel supplies were not consideration for a zero-rated supply by DTI, Russell J noted that such supplies were not part of the “freight transportation service” (“FTS”) made by each driver to DTI (given that the recipients of the diesel and maintenance supplies (the drivers) differed from the recipient of the FTS (i.e., DTI). ...

Bowie J stated (at para. 13): [O]nly an insurance company licensed to do so may sell insurance, and only a provincial government may sell motor vehicle licences… He also did not agree that separate consideration needed to be received for the insurance and licences, stating (at para. 14): I know of no reason that would prevent [Libra] from supplying its services as an agent to obtain licences and insurance along with other services for a single consideration. ...

The King, 2025 TCC 61-- summary under Evidence Summary Under Tax Topics- General Concepts- Evidence parol evidence could not be used to bifurcate a payment BC Hydro, which had entered into an electricity purchase agreement (EPA) with an independent power producer for the supply of electricity at a particular project in BC, agreed with that supplier that the EPA would be amended to provide, inter alia, that in consideration for the payment by BC Hydro of the sum of $8.5 million by the date 30 days after the project became operational, BC Hydro would have the option to extend the term of the EPA by a further 16 years. ... The Queen relied on such principles from Eli Lilly, stating that failing the finding of ambiguity in the document under consideration, it is not open to the Court to consider extrinsic evidence, furthermore, that even where there is ambiguity, evidence only of a party’s subjective intention is not admissible. ...

Canada, 2003 DTC 5225, 2003 FCA 128-- summary under Property Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Property "property" entails an exclusive right A portion of the consideration paid by a purchaser of shares of operating companies in which the taxpayer had been a significant shareholder (directly, or through holding companies) was allocated as consideration for his entering into non-compete agreements. ...

., under the WD Act) and thus came within the definition of consideration. He then stated (at para 119): Under paragraph (b) of the definition of recipient in subsection 123(1) of the GST Act, the MHS Stewards are deemed to be recipients of the supply since they were the persons who were liable to pay the consideration for the supply. ...

London Life acquired the construction inputs for the purpose of providing taxable supplies, i.e. leasehold improvements to its landlords for consideration, i.e. the tenant improvement allowances. ... But when the leasing transactions are considered independently, London Life is supplying the leasehold improvements to the landlords for the consideration of the leasehold improvement allowances. ...