Search - consideration

The Northwest Hydraulic Considerations [12]         In Northwest Hydraulic, Justice Bowman (as he then was) set out the approach to be taken in assessing a taxpayer’s activities against the statutory definition of SR&ED that involves five considerations in paragraph 16 of his reasons. ... Question 3 of Northwest Hydraulic requires consideration of testing as an included step in the scientific method. Question 5 requires consideration of whether records of the testing of the hypotheses and those results were maintained as the work progressed. [51]         As stated above, not all aspects of all five of the Northwest Hydraulic considerations are determinative. ...

Issues [23]         The first issue is whether the amount paid by the City of Québec to Université Laval constitutes consideration for a supply. [24]         In the alternative, if the Court were to conclude that the subsidy was provided for consideration, the issue is then to determine whether the entire subsidy was provided for consideration. [25]         Also, in the alternative, if the Court were to conclude that the subsidy was provided for consideration, it will have to answer the following question: is this an exempt supply? Consideration for a supply [26]         First, the Court must determine whether the subsidy paid by the City of Québec to Laval University constitutes consideration for a supply. [27]         According to the ETA’s definition of consideration, a subsidy can constitute consideration if it is directly related to the supply provided. ... Normally, when a supplier contracts to provide a supply, the cost or consideration for that supply appears in the contract. ...

there must have been no consideration or inadequate consideration given by the transferee to the transferor; and   4.        ... I also take note of the fact that the transfer of March 22, 2004 has a Land Transfer Tax Affidavit showing the transfer for nil consideration. ... Loan Consideration [30]         The Appellant also argued in the alternative that the payments made from her account for such aforesaid mortgage, taxes and insurance charges totalling well over $400,000 should be treated as indebtedness or loans owed by her husband to her as consideration for the transfer. ...

As regards the other amounts, she says that she provided consideration equivalent to the value of the transfers when she received them. ... Sufficient consideration [31]         The appellant's argument that she had provided sufficient consideration for the other amounts that Mr.  ... Abergel. [36]         The appellant argues that the time at which the consideration is given is not relevant for the purposes of section 160 of the ITA and that the consideration did not have to be paid when the appellant received the money. ...

He also mentioned that he was entitled to present such evidence because one of the Minister’s reasons underlying the two assessments was precisely that the appellants did not provide any consideration. [17]         I let the appellants present their evidence. ... In other words, no argument had been put forward regarding consideration given by the appellants in exchange for the money received from their father. ... Consideration [65]         I agree with counsel for the respondent that the fact that the argument that Bertrand Joyal gave a mandate to his daughters to render him services, for which they were compensated, was made at such a late stage undermines the credibility of their claims. ...

Considerations to Turning Refusals [10]         The scope of questioning on discovery has been fully canvassed in this Court and in the Federal Court of Appeal. ... Whether or not the fact that title did or did not pass was or was not a consideration of the Respondent is an appropriate question. [29]         Asking what facts were considered in arriving at a legal conclusion pleaded by the questioned party is entirely appropriate. ...

Specifically, the Crown argues that the Tax Court erred in holding that the words “consideration given for the property” in subsection 160(1) mean “consideration given by the transferee regardless of who receives that consideration” (supplementary written submissions of the Crown, para. 1, citing Reasons, para. 209). ... According to the Crown, the consideration must “flow to, or for the benefit of, the transferor” (supplementary written submissions of the Crown, para. 1) and since no part of the consideration given by the respondents flowed to or for the benefit of the subsidiaries, it follows that consideration was not validly given for purposes of subsection 160(1). ... Subparagraph 160(1)(e)(i) refers to “consideration given ” rather than “consideration received ”. ...

The Applicant asserts that this is not the case here, as the outstanding material consists of business and financial information. (3) There Are No Discretionary Considerations [45] Finally, the Applicant states that there are no discretionary considerations which warrant denying this application. ... (b) Context [106] Under the modern approach to statutory interpretation, consideration must also be given to the relevant context. ... Therefore, in circumstances where foreign-based information is available or located inside of Canada, this would raise different considerations under the ITA. ...

The Payment is made as consideration for the opportunity of new supply over a different duration or term, therefore engaging section 165. ... Acton paid Caterpillar in consideration for the units it acquired as part of its business operations. ... Condition 2: otherwise than as consideration for the supply [95] This second condition is a different matter, but is moot. ...

Two considerations are worth bearing in mind. [108] First, the exercise of discretion remains grounded in the evidence before the Court. ... Considerations such as the availability of the information sought and the burden required to obtain it can all be relevant in the Court’s exercise of discretion. However, these considerations cannot be taken as mandatory steps of the UPR analysis. ...