Search - consideration
Results 271 - 280 of 11376 for consideration
T Rev B decision
Estate of Simone C Mauger v. Minister of National Revenue, [1972] CTC 2264, 72 DTC 1234
The same dictionary defines “Express or Implied Considerations” thus: Express or Implied Considerations. ... “Good Consideration” is defined by the same dictionary thus: Good consideration. ... On page 714, “Fair and Valuable Consideration” is defined thus: Fair and Valuable Consideration. ...
TCC
Sokolowski Romar v. The Queen, 2013 DTC 1003 [at at 24], 2012 TCC 104
In fact, according to the appellant, this is what she meant when she stated that the consideration indicated in the deed of sale included [TRANSLATION] "and other valuable consideration." ... [30] The next question is what consideration the appellant gave her husband as consideration for the transferred property. ... Not only must there be evidence of consideration but the consideration must be sufficient ...
TCC
Valovic v. The Queen, 2020 TCC 101
Canada 2001 CanLII 825 (TCC) [the Appellant unsuccessfully argued the consideration was services rendered]; Cote v. ... The Queen 2008 TCC 539 [the Appellant unsuccessfully argued the consideration was services rendered]; Duchaine v. The Queen 2015 TCC 245 [the Appellant unsuccessfully argued the consideration was services rendered]; and Kufsky v. ...
TCC
Leblanc v. The Queen, 2008 DTC 4902, 2008 TCC 242
In her view, this was adequate valuable consideration for the property ... L'Écuyer in exchange for the transfer of ownership were appropriate consideration. ... But what was that consideration? Can it be said that the paying of household expenses is consideration for the transfers? ...
TCC
Odette (Estate) v. The Queen, 2021 TCC 65
In subsection 194(4), the word “consideration” is used in the phrase: “the amount of the consideration for which it was issued or granted”. ... Conclusion [67] The term “consideration” in paragraph 118.1(13)(c) has limitations. Parliament intended that consideration in this redemptive provision be limited to consideration that is received at the time of the disposition and that is not a non‑qualifying security. ...
TCC
Allen v. The Queen, 2012 TCC 129, 2009 TCC 426
Therefore, she argues that she has paid FMV consideration for her husband’s half-interest. ... Allen subsequent to the transfer, were not consideration for this transfer. ... Not only must there be evidence of consideration but the consideration must be sufficient ...
ABSC decision
Registrar of North Alberta Land Registration District v. Northern Agency Limited, [1938-39] CTC 40
It.is claimed that under the provisions of s-s. (4) the Registrar has authority to fix a value based on the consideration and that $90,000 was the consideration for the first transfer. ... In the present case the consideration stated in the transfer is $1 and other good and valuable consideration’’ which would not be much assistance. ... No assistance could be obtained from the transfer as the consideration expressed therein was ‘‘one dollar and other good and valuable considerations.” ...
EC decision
The Royal Trust Company and Dame Helena Ada Dawes, Executors of the Estate of George Alexander Fleet, Deceased v. Minister of National Revenue,, [1947] CTC 291
Fleet, nor did he receive, full consideration in money or money’s worth in return for his obligation to pay the sum of $20,000. ... I think that the true consideration was the marriage itself. Reference may be made to Lord Advocate v. ... My decision has been finally reached on consideration of the Act as a whole. ...
TCC
Reid's Heritage Homes Ltd. v. The Queen, docket 2001-1661(GST)G
A re-allocation of consideration pursuant to this section is permitted where it is determined that the consideration is excessive for one supply. ... Respondent counsel argued that there were two considerations. The purchase price of the dwelling was one consideration and the rent for the leased land was the "other" consideration as required by subsection 153(2). ... We have no issue with the amount of consideration paid by the purchaser. ...
TCC
Brauer v. The Queen, 2013 DTC 1014 [at at 74], 2012 TCC 382
[7] On the issue of consideration, the Appellant contends that the understanding and intention not to access the funds deposited into her account constituted consideration of a valuable nature. ... [10] On the issue of consideration the Court was directed to paragraphs 27 and 28 of the same decision ... In the absence of tangible consideration or value, adequate consideration for the purposes of subsection 160(1) may be not implied or imputed. ...