Search - consideration

A rule which bars an entire class of persons from certain forms of employment, solely on the grounds of a lack of citizenship status and without consideration of educational and professional qualifications or the other attributes or merits of individuals in the group, would, in my view, infringe s. 15 equality rights. ... It cannot consider the transportation division of Petro Canada as a separate entity, and therefore cannot conclude that the appellant's employer was a person whose principal business was passenger, goods, or passenger and goods transport, within the meaning of paragraph 8(1)(g) of the Act. 50 The appellant's appeal would therefore be dismissed if the argument with respect to the Charter was not considered. 4.04 Decision with respect to paragraph 8(1)(g) of the Act taking into consideration the Charter 51 4.04.1 The respondent argued that paragraph 8(1)(g) of the Act does not distinguish on the basis of the appellant's personal characteristics but on the nature of the employer's business (4.02.2 (b)). 52 The overall position of counsel for the appellant can be summarized as follows: The appellant is an employee of a company, one of the activities of which is goods transport, but said activity is not the principal business of the company. 53 The appellant is not the only person in that situation in Canada. ...

Tétrault did not work in consideration of a wage and the sums that Mr. ... But what was that consideration? Can it be said that the paying of household expenses is consideration for the transfers? ... The mere right to be the beneficiary of this obligation does not constitute a particular consideration. ...

It does not address the tax considerations of a sale of the shopping centre, nor the differing results or considerations of a share sale versus a sale of the shopping centre itself. ... Doner, and the tax consequences, considerations and risks to the Abacus proposal. ... The other consideration received by each co-owner was its share of the Deposits. ...

Consideration [45]     Was there or was there not consideration for the lease? ... "Nominal consideration" and a "nominal sum" in the law appear to me, as terms of art, to refer to a sum or consideration which can be mentioned as consideration but is not necessarily paid. ... The comparison, if indeed a comparison is necessary, should be between the actual consideration and a fair market value (FMV) consideration. ...

The remainder of the $14,011,901.42 is apparently interest owed to Yarkon. [90] For the purposes of section 183, the value of consideration is defined by subsection 153(1), which states: 153. (1) Value of consideration-- Subject to this Division, the value of the consideration, or any part thereof, for a supply shall, for the purposes of this Part, be deemed to be equal to (a) where the consideration or that part is expressed in money, the amount of the money; and (b) where the consideration or that part is other than money, the fair market value of the consideration or that part at the time the supply was made. [91] A common definition used for consideration is that given by Lush J. in Currie v. ... Where the consideration for a supply, or a portion thereof, is other than money, the value of that consideration is equal to the fair market value of the consideration at the time the supply was made. ... The respondent simply argued that such amounts did not constitute consideration. ...

The purchaser of the voucher in turn generally makes a gift to a third party by handing over the voucher for no consideration. ... As well, in Canasia, then Chief Justice Garon notes that the consideration paid to purchase the gift certificate need not be equal to the stated value “ if one appears on the certificate since the requirement in the latter section is simply that there must be a consideration.” ... The consideration paid for the certificate may not necessarily be the same as the monetary exchange value. 3. ...

Arcade games do not "... typically have the option to continue play for additional consideration... ... Plainly seen here, the total consideration for the supply of three games is the payment of 50 ¢ for two games. [59] I fail to see anything in Distribution Lévesque Vending (1986) Ltéé v. ... I consider that case directly applicable because it involved a consideration whether mechanical coin-operated devices designed to accept only a single coin of 25 ¢ or less as the total consideration for the supply qualified for zero-rating under subsection 165.1(2) of the Excise Tax Act. ...

Analysis (a) General Civil Litigation Considerations [8] There are two aspects to these motions. [9] The first relates to the question: when in civil litigation is it appropriate to allow an amendment? ... (b) Tax Litigation Considerations [14] This second aspect is this: are there specific tax litigation considerations limiting how the Respondent may defend an appeal? ... Subject to the general civil litigation considerations, they may raise new arguments and new issues not raised previously. [23] The exception is with respect to “large corporations” as defined in the Income Tax Act. [6] [24] With respect to the Respondent, limitations on what arguments and issues may be raised emerged from a number of court decisions. ...

Hussain and that GEM properly calculated and charged the appropriate amount of consideration for those management services. As well, I find that GEM collected and remitted the appropriate amount of GST/HST in respect of that consideration. ... Hussain, with the result that GEM properly calculated and charged the appropriate amount of consideration for those services and collected and remitted the correct amount of GST/HST in respect of those services ...

Consideration for Services or Provincial Grant Without Consideration? ... That is, do the parties intend the purchase of a supply for consideration? ... Hence, no consideration was paid to the City by the Government of Saskatchewan. ...