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Results 10131 - 10140 of 11363 for consideration
FCTD
Re MNR and Chrysler Canada Ltd., 91 DTC 5526, [1991] 2 CTC 156 (FCTD)
That's right. [2] Whether or not the collective bargaining agreement can be seen as a binding contract per se, and this point was not argued before me (nor was any issue of lack of privity or consideration), it is fair to infer that unionized employees continued to work for Chrysler Canada on the implied condition that they would be entitled to the compensation negotiated by the union including participation in the ESOP. ...
FCTD
St. Catharines Standard Ltd. v. The Queen, 78 DTC 6168, [1978] CTC 258 (FCTD)
(ii) receiving and storing of raw materials, (iii) producing, assembling and handling of goods in process, (vii) quality and production control, (b) all other activities that are performed in Canada directly in connection with manufacturing or processing... in Canada of goods for sale or lease, At first reading of the sections of the Act and regulations in question it is evident that they are intended to encourage the development of manufacturing and processing businesses in Canada by giving certain tax advantages with respect to the treatment of capital and labour involved therein and that most probably no special consideration was given to whether a newspaper would be considered as such a business when the regulations were drawn. ...
TCC
Trieste v. The Queen, 2012 DTC 1125 [at at 3133], 2012 TCC 91, aff'd 2012 FCA 320
The circumstances must be examined as a whole, but it is nevertheless obvious that considerations based on the personal acts of the individual must receive special attention. ...
TCC
Cintas Canada Ltd. v. R., 99 DTC 926, [1999] 3 CTC 2036 (TCC)
In its uniform rental business the Appellant determined the uniform requirements of its customers taking into consideration the type of business carried on by the customer, the particular requirements for types of uniforms, the number and measurements of employees and any special requirements of the customer. ...
FCTD
La Banque Canadienne Nationale v. The Queen, 79 DTC 5178, [1979] CTC 165 (FCTD)
There remains for consideration the question whether, while the result of section 80 is that, as between the Bank and Her Majesty, the equitable assignment of Rapid Data’s right to be paid drawback does not exist, it is, nevertheless, good as between Rapid Data and the Bank with the result that Rapid Data’s action is as trustee for the Bank, and not in its own right and there did not exist, therefore, the mutuality essential for the defence of set-off. ...
FCA
Alan Tyler v. Minister of National Revenue, 91 DTC 5022, [1991] 1 CTC 13 (FCA)
The presentation of facts is not, as stated by the respondent, a mere technicality; rather, it is essential to a proper consideration of Charter issues....Charter decisions cannot be based upon the unsupported hypotheses of enthusiastic counsel. ...
TCC
Proulx-Drouin v. The Queen, 2005 DTC 487, 2005 TCC 116
Counsel also suggested that the appellant's husband’s promise in 1990 to transfer to the appellant his one‑third interest in Lapidia was valuable consideration to her for agreeing to the guarantee and was a potential source of income ...
TCC
Robertson v. The Queen, 2009 DTC 679, 2009 TCC 183
The answer to this question requires a consideration of the factors that are used to determine whether a worker is an employee or an independent contractor. ...
FCA
Groupe Honco Inc. v. Canada, 2014 DTC 5006, 2013 FCA 128, aff'g 2013 DTC 1032 [at 149], 2012 TCC 305, infra
Furthermore, Copthorne states that the length of time elapsed between the series and the related transaction may be a relevant consideration in some cases, as may the events that have taken place between them. ...
FCTD
1056 Enterprises Ltd. v. The Queen, 89 DTC 5287, [1989] 2 CTC 1 (FCTD)
William obtained shares as consideration for that "tax roll-over". ...