Search - consideration

  [24]     The rebate in the amount of $783.50 did not arise under Section 254, since it did not relate to amounts paid to the third party builder as consideration for the purchase of the new home. ...

The relevant provision, s. 256.3(1), provides:   256.3 (1) If a particular person, other than a cooperative housing corporation,   (a) pursuant to an agreement of purchase and sale, evidenced in writing, entered into on or before May 2, 2006, is the recipient of a taxable supply by way of sale from another person of a residential complex in respect of which ownership and possession under the agreement are transferred to the particular person on or after July 1, 2006,   (b) has paid all of the tax under subsection 165(1) in respect of the supply calculated at the rate of 7%, and   (c) is not entitled to claim an input tax credit or a rebate, other than a rebate under this subsection, in respect of the tax referred to in paragraph (b),   the Minister shall, subject to subsection (7), pay a rebate to the particular person equal to 1% of the value of the consideration for the supply.                                                                              ...

  [6]               Mediation followed whereupon Cargill paid the Appellant $26,000 in September 2006 without specification except the words “general damages” and in consideration of the Appellant withdrawing his lawsuit (Exhibit A-6) ...

More specifically, the question to be decided is whether the deduction contemplated in section 110.2 of the Act should have been taken into consideration in computing the "adjusted income" defined in subsection 180.2(1) of the Act.   ...

  [7]      Since its creation, the Tax Court of Canada has always held in very high consideration the goal of simplifying procedure as much as possible, but also, and above all, its implementation, such that the Appellants can be heard as quickly as possible and in a place that is as near to their residence as possible, in the aim of decreasing the costs required to hear the case ...

However based on the above mentioned facts I am appealing and asking for your consideration in this matter and to allow me to claim Victoria as an eligible dependant. [5]      I agree that there is an obvious unfairness where separated or divorced parents have joint custody of children. ...

The difference cannot be stated in precise and definite terms, but each case must be determined after all of the relevant factors are taken into consideration, but the foregoing indicates in a general way the essential difference ...

It's the Minister's position that the sharing ratio is unreasonable after you give consideration to all the facts and circumstances. ...

Messier to the Appellant pursuant to a decree, order or judgment of a competent tribunal or pursuant to a written separation agreementwithin the meaning of subsection 160(4) of the Act. [4]      It must be noted that no one testified in support of the Respondent's or Appellant's position. [5]      Counsel for the Appellant filed in evidence the deed of gift (Exhibit A-1) under which the land was transferred for no consideration by Mr. ...

However, this discretion must be exercised on a principled basis and factors such as those provided by subsection 147(3) of the Rules should be taken into consideration. ...