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Results 10451 - 10460 of 11363 for consideration
FCTD
Mohawk Oil Co. Ltd. v. Her Majesty the Queen, [1990] 2 CTC 173, 90 DTC 6434
Notwithstanding any other terms of this letter, the obligations of Buyer under Paragraph 7 "Secrecy" of the Purchase Agreement shall remain in full force and effect. (6) In consideration of the foregoing and except as herein otherwise provided, Buyer and Seller hereby release one another and all of their respective officers, directors, and employees, from liability for all claims of any nature whatsoever whether, contract or tort, arising out of or related in any way to the Purchase Agreement, the Option Agreement, or the negotiations leading up to the execution of either of the above Agreements or this Agreement. ...
TCC
Ambroise Dupont v. Minister of National Revenue, [1990] 2 CTC 2071
The company agrees hereby, in consideration of Mr. Dupont's past services for the company, to pay him a sum of seventy-five thousand dollars ($75,000) as a severance allowance and this sum shall be paid to him on signature hereof. lf we consider only the terms of the agreement dated October 8, 1980, it is very clear that the first part of the definition of “retiring allowance” quoted above applies to the instant case since we are dealing here with the payment of a sum received by the appellant in recognition of long years of service. ...
TCC
Gibeault Automobiles (1983) Ltée v. Minister of National Revenue, [1990] 2 CTC 2152
Ghattas explained that when the lot was sold on May 26, 1983, he fixed the price of the property at $620,000, based on the municipal assessment of $668,480 and taking into consideration the problem of car dealerships during those years. ...
FCTD
Frank Pavlakovich v. Her Majesty the Queen, [1989] 2 CTC 260
That reasonable expectation of income exacts some consideration of the specific revenues and expenses of the enterprise — albeit a family farm — even although the test is decidedly not a pure quantum measurement. ...
TCC
Patricia M. Fraser, Ernest J. Kreiger and Monique C. Varelas v. Minister of National Revenue, [1989] 2 CTC 2443
Amongst other considerations, as between themselves, the members of the G.M.S. were not in a fiduciary relationship. ...
FCTD
Glen Williams v. The Queen, [1989] 1 CTC 117, [1989] DTC 5032
However, I do think that the place where the benefits are paid to the plaintiff should be a consideration when assessing situs of the benefits, based on Dickson, J.'s comment in Nowegijick at 22 (D.T.C. 5043) and D J. ...
TCC
Jean Gerard Monette v. Minister of National Revenue, [1988] 2 CTC 2089, 88 DTC 1467
In seeking an answer, gross income, net income, capital investment, cash flow, personal involvement, and other factors may be relevant considerations (page 5219). ...
TCC
Matthew Epstein v. Minister of National Revenue, [1988] 1 CTC 2152, 88 DTC 1088
The Minister is not on the most stable ground now to assert that the only matter under consideration by the Court is that of the losses from the "Show jumping" operation. ...
TCC
John P. Weiss and Katherine Weiss v. Minister of National Revenue, [1988] 1 CTC 2163, 88 DTC 1080
After careful consideration Lennox and the sales manager had decided to bid on one horse, Misty Smog, but they were outbid by the appellants. ...
TCC
Ben Matthews & Associates Limited v. Minister of National Revenue, [1988] 1 CTC 2372, 88 DTC 1262
I am not prepared to hold that, when all that has been done and the profits have been ascertained after the employment of the accountants in the normal way and a question arises at some subsequent period between the trading concern and some third party, which involves a consideration of the question whether the profits so ascertained were correctly ascertained, the expense of further investigating the accounts is an expense incurred for the purpose of earning the profits. ...