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Results 61 - 70 of 583 for consideration
SCC
His Majesty the King v. Dominion Bridge Company, Limited, [1940-41] CTC 99
This argument has force and I have given it attentive consideration. The "‘use’’ of these goods for the purposes of the respondents in fulfilling the contract involves a translation of the property in them to the provincial government by force of the contract under which the entire consideration for the whole work is payable by the provincial government to the respondents. ...
SCC
Canadian Marconi v. R., 86 DTC 6526, [1986] 2 CTC 465, [1986] 2 SCR 522
I shall deal in detail with these considerations later in these reasons. ... While these are undoubtedly relevant considerations, it is important not to give them inordinate weight. ... It seems to me, therefore, that two of the "overriding considerations" cited by the Court of Appeal are not relevant considerations in law. ...
SCC
Minister of National Revenue v. Sedgwick, 63 DTC 1378, [1963] CTC 571, [1964] S.C.R. 177
It was further held that this consideration must be regarded as a whole and that the recipients thereof would be in receipt of a capital payment. It was held that the fact that the consideration included an item associated with profits did not affect its character or quality. ... I have the fixed impression from the evidence I have heard that this was an end agreement in consideration of the lenders relinquishing any rights, and further right, for a negotiated settlement. ...
SCC
Orlando v. The Minister of National Revenue, 62 DTC 1064, [1962] CTC 108, [1962] SCR 261
The sale of the topsoil from the thirty-seven acres was closed in 1953 and the $18,500 consideration was received by the appellant in December of that year. ... This was paid to her as consideration for topsoil taken from her farm in 1953 but prior to the time of the sale of the topsoil from the thirty-seven acres. ... Different considerations apply to the payment of the $18,500. In 1953, faced with the probability of expropriation the appellant decided to sell the northerly parcel of her farm consisting of 37 acres. ...
SCC
Minister of National Revenue v. McCool, 49 DTC 700, [1949] CTC 395, [1950] S.C.R. 80
This will permit the fact of there being 25,000,000 feet on the limits instead of the amount previously thought to exist, namely, 20,000,000 to be taken into consideration. ... The company in consideration of the transfer of the assets agreed (a) to assume and pay all debts and liabilities of T. ... This agreement was also dated August 31, 1940, and it is to be noted that no part of the stipulated consideration was allocated to any of the assets agreed to be sold. ...
SCC
Minister of National Revenue v. Foreign Power Securities Corporation Ltd., 67 DTC 5084, [1967] CTC 116, [1967] S.C.R. 295
I am satisfied that the learned trial judge gave full consideration to all the circumstances relied upon by the appellant and having done so he reached the conclusion that the shares in question were acquired by the respondent as investments to be held as a source of income in the ordinary course of its business as an investment company and that the reason it decided to realize these investments after a comparatively short period of time was that, in the opinion of its responsible officers, the shares had reached a price which was unrealistically high. ...
SCC
Minister of National Revenue v. Sissons, 69 DTC 5152, [1969] S.C.R. 507, [1969] CTC 184
The reasons and conclusions of the trial judge on this point are as follows:... upon a full review and consideration of the facts in this case, since these debentures (a) came into existence for a full consideration in a market over which the appellant had no control, (b) the discounts arose unfortuitously by a capital loss to the original owners thereof, and (c) were purchased by the appellant in an arm’s length transaction, the purchase price thereby representing the then market value; and since the gain, being the amount of these said discounts, to the appellant, from the redemption of these debentures arose, in part, from the indirect efforts of the appellant through J. ... (a) That the debentures came into existence for a full consideration in a market over which the appellant (respondent in this Court) had no control is irrelevant to the issue which is the character of the operation whereby he subsequently acquired them. ...
SCC
Trottier v. Minister of National Revenue, 68 DTC 5216, [1968] CTC 324, [1968] SCR 728
I agree that these documents which were prepared contemporaneously and relate to the same transaction should be read together; but, so reading them, it appears that the agreement between the parties was not that the husband should pay his wife a periodic allowance for maintenance and that his agreement to do so should be collaterally secured by a second mortgage; it was rather a release by her of all her claims for an allowance and the giving by her (in paragraph 4 of the agreement) of an irrevocable power of attorney to bar her dower in her husband’s lands in exchange for a single consideration, the giving of the mortgage for $45,000. ... The agreement, in consideration of the giving of the mortgage, terminates all claims arising from the status of the parties as husband and wife. ... On a consideration. of the documents, read together and without giving effect to any extrinsic evidence, it is my opinion that the appeals fails and it becomes unnecessary to consider the alternative argument of counsel for the respondent that the payments agreed to be made by the appellant were not for maintenance but in satisfaction of the wife’s claim that she was entitled to a fair share in the hotel property. ...
SCC
Home Oil Co. Ltd. v. Minister of National Revenue, [1955] SCR 733
The immediate consideration is that of Regulation No. 1201(1). The use of the word “profits” and of the expression “from the well” is, in the general context of the Act, singular, and to me they bear a signification that differentiates them from both “income” and “wells” or “oil”. ... It might be that a dry hole is so related to a producing well that its cost, in one sense wasted, could be said to be incurred “in respect of” a profitable second well; that would be a question to be determined on geological and mining engineering considerations. ... The same considerations apply to wells that are operating at a loss; they represent drilling costs under s. 53 that cannot fairly be said to be “in respect of” profitable wells: no depletion can accrue in relation to them because they do not represent a productive value: but on the contention made, the total loss connected with them can be applied to deny depletion to profitable wells and to third persons interested in them. ...
SCC
Canadian Admiral Corporation v. Deputy Minister of National Revenue, [1959] SCR 832
I accept the submission that the transaction was a sale in that it was a transfer of property in goods for a money consideration, called the price, but this does not end the argument. ... This is the sale that the appraiser took into consideration when determining whether s. 35(2) applied, for this was one "in the ordinary course of trade under fully competitive conditions". ... Comparability of conditions of sale is not a consideration under s. 35(3). ...