Search - consideration

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? ...

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. ...

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 ...

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.” ...

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. ...

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. ...

  [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.   ...

Konyi’s creditors, it had to be done for a fair market value consideration. ... Konyi could pay the fair market value consideration. At that time, Ms. ... One thing has not necessarily been done in consideration of the other. ...

The services are rendered under a single contract, for a single consideration, albeit the invoice is itemized. ... The present case is materially different in that the IAF is not simply the consideration for the fund services. ... The consideration that would be charged for the financial services, therefore, exceeds 50% of the IAF, which is the total consideration. ...

According to Bulletin B-067, some subsidies may be a consideration, others not. ... If a transfer payment is consideration for a supply, then it must be determined whether or not the supply is taxable. [31]          "Consideration" is defined as follows in subsection 123(1) of the Act: "Consideration" includes any amount that is payable for a supply by operation of law. ... Therefore no consideration is paid for this service. The recipient of the supply of the service is thus the elementary or secondary school student for whom the service is rendered as described in section 5, Part III, Schedule V of the Act. [33]          I have come to the conclusion that there was no consideration for the student transportation service provided by the appellant, but even if there had been a consideration, would it have been a consideration for a non-taxable supply? ...