Search - consideration
Results 31 - 40 of 11353 for consideration
TCC
Miller v. The Queen, 2011 TCC 412
If there is consideration, it’s not – there’s no reason to restrict the consideration to payment for business assets. ... Consideration: 30. One of the four requirements for application of subsection 160(1) is that there must be no consideration or inadequate consideration flowing from the transferee to the transferor. ... She gave consideration in return for the subject funds, being her commitment to Dr. ...
TCC
Mathieu c. La Reine, 2004 TCC 135 (Informal Procedure)
For the purposes of calculating the transferee's liability, the fair market value of the consideration given, if there is a consideration, is taken into account for the property transferred by the transferor. ... In other words, domestic obligations cannot be consideration within the meaning of section 160. ... But what was that consideration? Can it be said that the paying of household expenses is consideration for the transfers? ...
TCC
County of Lethbridge v. The Queen, 2005 TCC 809
whether the grant funding is consideration for that supply, are determined as follows: 1. ... As such, there is a direct link between the supply and the consideration. ... That legislation, in this case, includes a definition of "consideration". ...
TCC
Iberville Developments Limited v. The Queen, 2018 TCC 102, aff'd 2020 FCA 115
Thus, the cost of the partnership interest is the value of the transferred asset for which the partnership interest, or increased partnership interest, was received as consideration. ... The aggregate consideration received by the Appellant was similarly described as approximately $8M by way of promissory notes and units in the Partnership. ... It would seem to follow that consideration of legislative purpose may not only resolve patent ambiguity, but may, on occasion, reveal ambiguity in apparently plain language.” ...
FCTD
Asare v. Canada (National Revenue), 2022 FC 1676
Further, different considerations apply in an appeal of an assessment of GNP than in a taxpayer relief request. ... Yet, as I have already stated, these are two separate and distinct recourses, and different considerations apply to each. ….. [64] The considerations which apply in an appeal of an assessment challenging gross negligence penalties are not the same as those which apply in a taxpayer fairness relief request. ... The Appeals Officer was not considering taxpayer relief and therefore did not limit her consideration to the circumstances set out in the Information Circular. ...
SCC
Canadian Pacific Ltd. v. Matsqui Indian Band, [1995] 1 SCR 3
But its application must take into consideration the special circumstances of the tribunal. ... In my view, this same contextual consideration also applies to assessing Joyal J.'s conclusion that the bias issue was premature. ...
TCC
Black v. The Queen, 2019 TCC 135
Greenspoon confirmed that “ the transaction by which Lord Black advanced US$15,315,364.74 ” had not been documented and he continued as follows: It has always been recognized that any determination of what, if anything, Lord Black is to receive in consideration of the advance of such sum to International would involve a careful analysis of the following considerations, among others: (i) the restrictions under the Wachovia Indenture on the ability of Inc. and certain of its subsidiaries to incur indebtedness or grant security; (ii) whether or not any advance to Inc. or any of its subsidiaries would come from Lord Black or an entity controlled by Lord Black (e.g. ... Greenspoon’s correspondence, there was no agreement as to what, if anything, Lord Black or an entity to be controlled by him would receive in consideration of the funds advanced toward payment of the judgment. [63] Mr. ... (c) Exchange of Legal Consideration [130] Black and Inc. exchanged valuable consideration. ...
TCC
Resman Holdings Ltd. v. R., [1998] 4 CTC 2289, 98 DTC 1999
Implementation of the Well Classification System- Policies and Procedures 2.1 Technical Considerations (a) When classifying a well, the Board takes into account such considerations as the geological objectives and projected total depth of the well, the geological conditions and known existence of hydrocarbons in the area in which the well is to be drilled, and, in its judgement, the general degree of the risk of failure involved. ... (f) When it initially classifies a well, the Board does not take into account the impact of the classification on the Exploratory Drilling Assistance Program or any other regulatory consideration. ... Counsel for Respondent stated one must be governed by objective considerations rather than subjective estimates of risk. ...
FCTD
Benoit v. Canada, 2002 FCT 243
In interpreting a treaty, first consideration is to be given to the facial meaning of the words, and then second, consideration is given to the facial meaning against the treaty's historical and cultural backdrop. ... It is quite possible that this was included in the discussion as one of the forms of taxation under consideration. ... Thus, consideration of the oral tradition evidence will be limited to this issue. ...
TCC
Lim v. The Queen, docket 98-1202-IT-G (TCC)
Counsel for the respondent also relied on a resolution of the board of directors of New Asia Investment Corporation Inc. granting Do Hee Lim a certificate for 12 preferred shares in consideration of a sum of $200,000 plus other consideration. ... THAT, in consideration of a sum of 200 000 $ plus other consideration transferred to the corporation, a certificate of twelve (12) Preferred Series II shares be issued to and in favour of Mrs. ... The company may issue fully-paid shares only for a consideration of actual and present property or actual past services. ...