Search - consideration

Ngai acknowledged damage to the furniture  — a key consideration in realizing selling furniture was a major problem  — she was not ready to consider the fact that its value may have deteriorated or may be a harder sell.   ...

It is surely for that reason that the worker provided the company with premises and a computer without consideration. ...

It may well be that, in their minds, the consideration for foregoing any accrued arrears entirely may have been the knowledge that receipts thereafter would be non-taxable under the new regime ...

That raises entirely different considerations: see O'Neill Motors Limited v. ...

Sallin informed the Appellant that her business would be interested in the Appellant's services in connection with the rental of ground and air transportation in consideration of approximately $120,000 per year. ...

First of all, it should be noted that provisions relevant to a decision in this matter are subsection 165(1) and paragraph 142(1)(a) of the ETA, which I shall reproduce here:   165(1) Imposition of goods and services tax — Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the rate of 7% on the value of the consideration for the supply.   ...

The consideration is shown as $80,000 and the land transfer tax affidavit  reflects that the purchasers (the Appellants) assumed a $57,000 mortgage and transferred securities to the value of $31,000. ...

  [86]          Bearing these considerations in mind could the Minister reassess beyond the normal reassessment period? ...

The policy was applied automatically as the auditor or appeals officer saw fit without consideration of the nature of the disbursement or other factors arising out of the relationship between the principal and its agent. ...

They do not require a different standard of proof or a specially cogent standard of evidence, merely appropriately careful consideration by the tribunal before it is satisfied of the matter which has to be established.   ...