Search - consideration

Filter by Type:

Results 10521 - 10530 of 11363 for consideration
FCTD

Herbert Burke, Plaintifi, v. Her Majesty the Queen, [1976] CTC 209, 76 DTC 6075

The mortuary benefit is primarily intended to guarantee proper burial for the member and other considerations are secondary to this end. ...
T Rev B decision

Norman a Cafik v. Minister of National Revenue, [1976] CTC 2183, 76 DTC 1141

By an agreement dated the 30th day of June, 1966, IFC sold to Norman Holdings all its right, title and interest in and to the copyrights to the Tithing Material. 6A The consideration for the sale was $375,000 payable $10,000 per annum, for five years, with the balance of the purchase price payable at the rate of $65,000 per annum with a right of prepayment in Norman Holdings. 7, Under license agreements dated the 30th day of June, 1966, between each of PMS Ltd, Conniff, Cathos and Norman Holdings, Norman Holdings granted a sole and exclusive license to each of the companies to produce, reproduce, print or otherwise publish the works or any adaptation of the same in the countries wherein each of the companies operated. ...
FCTD

De Salaberry Realities LTD v. Minister of National Revenue, [1974] CTC 295, 74 DTC 6235

As to group enterprises, which is the case we are concerned with we read: ibid, at page 213: Consideration of the cases in which the courts have treated a company as the agent of its controlling shareholder suggests that they are more ready to do so where the shares are held by another company. ...
FCTD

Montreal Trust Company, Administrator of the Estate of Eli Prelutsky, Deceased v. Her Majesty the Queen, [1974] CTC 658, 74 DTC 6506

Taking this into consideration, there is no doubt in my mind on the facts of this case that the deceased in effect considered the shares of Leckie Enterprises Limited could be transferred at any material time where he was, as, for example, where he resided, namely, in Oakville, Ontario. ...
FCTD

Henry E Dickson v. Her Majesty the Queen, [1974] CTC 753, [1974] DTC 6653

At the trial, I reserved for further consideration the question of the admissibility of. this. letter. ...
FCTD

Her Majesty the Queen v. Douglas Lloyd Anderson and Jean Emily Beckingham, [1973] CTC 606, 73 DTC 5444

The paramount consideration was not the time within which the land would be sold, which was anticipated to have been between a minimum of ten years and a maximum of twenty years, but rather the amount for which it could be sold. ...
T Rev B decision

W Vézina & Fils Ltée v. Minister of National Revenue, [1973] CTC 2197, 73 DTC 149

True, there was a tax advantage, but I am satisfied that the tax advantage was incidentally gained by virtue of their action and was not the overriding consideration in the setting up of this plan. ...
FCTD

Thompson v. Canada (Attorney General), 2022 FC 1739

In that Decision, the CBSA advised the Applicant that it was unable to process his request to appeal the decision about remission of duties since his appeal was considered to be invalid. [2] The Attorney General of Canada is the Respondent (the “Respondent”), pursuant to Rule 303(2) of the Federal Courts Rules, SOR/98-106 (the “Rules”). [3] In his Notice of Application, the Applicant seeks the following relief: […] mandamus for the CBSA to provide an Appeal of the $1,501,474.56 tariff amount in consideration of the rights granted to the Applicant as an aboriginal man under the Constitution Act, 1982. ...
FCTD

Bernard Lehrer v. Minister of National Revenue, [1972] CTC 255, 72 DTC 6224

Said H B M Holdings Ltd sold the said Lots 3 to 10 inclusive, Block 24, to the appellant Bernard Lehrer and his sister Ettie Wiss in June of 1958 and the affidavit of true consideration for this conveyance is shown at $17,500, the same price paid for the land, building and equipment by H B M Holdings Ltd. ...

Pages