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Justice Riddell, in his reasons, says: “The actual value is to be determined by the evidence, and, not only the present use of the land and the benefits derived therefrom by the owner, but all the potentialities are to be taken into consideration.” ... At pages 189, 198 and 199 he refers to the use of the land for a going concern as one of the elements to be taken into consideration in arriving at the value, and says he knows ‘‘of no other way of arriving at a piece of property, that is, in the city limits’’. ...

However, this approach has the advantage that it preserves the ability to deal appropriately with future cases which present considerations not previously apparent.   ... The same would be true of any consideration of the weight, if any, to be given to the residence of the appellant upon receipt of the benefits as this was also on the reserve.                      ... In the context of the exemption from taxation in the Indian Act, there are three important considerations: the purpose of the exemption; the character of the property in question; and the incidence of taxation upon that property.  ...

He concluded that the assumption of the reforestation obligations was part of the consideration tendered for the forest tenure.  Here, it was evident that the assumption of the reforestation obligations was part of the consideration received based on DMI’s admission that “[i]f Tolko had not assumed the Appellant’s silviculture liability, the amount of cash or other consideration it would have paid the Appellant would have increased”: A.R., at p. 286. [16]                           According to Miller J., however, it was not appropriate to add the entire estimated cost of the reforestation obligations to DMI’s proceeds of disposition.  ...   [18]                           Nadon J.A. agreed with the Tax Court that a purchaser’s assumption of reforestation obligations amounts to consideration received by the vendor.   ...

The 100 shares then outstanding were issued from treasury for the consideration of $1,000 in total.   3.                 ... Eighty (80) of the newly authorized preference shares of the respondent were issued from treasury to Gasner and his wife for a total consideration of $80. ... It has been said that control for these purposes concerns itself with de jure and not de facto considerations (see Buckerfield’s Ltd., supra, at pp. 302‑03 and Dworkin, supra, at p. 227). ...

—The statutory enactments under consideration are sections 3 and 5 of the Quebec Succession Duties Act. ... As regards [Page 678] the bonds of the Canadian National Railway, somewhat different considerations come into play. ... On the other hand, there are other considerations derived from the circumstances that are not without considerable weight. ...

To the same effect are these statements by Lord Sands in the Whimster case:—- The consideration of how it would be prudent for a trader to act does not solve the question here presented to us as one of Revenue Law. ... Decisions as to whether to use Lifo how to apply it, and even as to the industries in which the method constitutes acceptable accounting practice, have been dominated by tax considerations. ... My consideration of the evidence in this matter leads me to the conclusion that, in a business operation such as this, the last in first out method of inventory accounting determines what was the true income with greater accuracy than any other method which it was practical to apply. ...

This document acknowledges receipt by the original company of the sum of $116,640 and in consideration therefor that company and the appellant [Page 51] released the other parties from all claims in respect of the covenants in the indenture of the 12th June, 1879, to keep the telegraph lines, system and plant in good working order and to yield them up in the same condition. ... It is the contention of the appellant that not only the sum of $116,640 but the continued payment of the rent of $62,500 were capital, both together being the consideration for the settlement of the claims by the original company in respect of the demised telegraph system and property. ... Under date of June 12, 1879, The Dominion Telegraph Company leased to The American Union Telegraph Company for 99 years “all the telegraph lines and the entire telegraphic system and plant” “for and in consideration of the rents and covenants and agreements” therein specified. ...

On the other hand, it appears essential to give consideration to the decision of this Court in Minister of National Revenue v. ... The Court did not reach the question of apportionment in deciding the case because it was held that the provincial income tax under consideration was not the kind of tax contemplated and, therefore, no part of it was deductible. However, it is noteworthy that this conclusion was reached largely upon consideration of the language of the Tax Rental Agreement. ...

On a consideration of the whole record, the total amount of $180,000 fixed by the Court of Appeal was not excessive and should not be disturbed. ... As to that item he held that the learned trial judge was right to take into consideration the fact that had Jennings received his salary he would have had to pay income tax on it. ... On a consideration of the whole record I am satisfied that, even on the assumption that the income tax which Jennings would have had to pay had he lived and continued to earn his salary should be taken into consideration in assessing his damages, the total amount of $180,000 fixed by the Court of Appeal is not excessive and should not be disturbed. ...

The total consideration was $31,000, one half of which was paid in cash and the other secured by mortgage. ... At page 29 of the report, Cozen-Hardy M.R. after stating the facts in Gomm's case said that as he read that case it was a clear and distinct authority for the view that the contract there under consideration could have been enforced against Powell. ... The Court was unanimous in holding that the grant of the option there under consideration did not offend the rule because the future interest which it created was, within the period permitted by the rule, destructible by the lessor without the concurrence of the lessee, but it appears to me to be implicit in all the reasons delivered that if this had not been so and the option had consequently offended the rule it would have [Page 505] been void and unenforceable although the action was between the original parties to the lease. ...