Search - consideration

Taking into consideration all of the circumstances, including the testimony of the witnesses, the admissions and documentary evidence in the light of subsection 252(4) of the Act and the case law provided at the hearing, I am satisfied that the Appellant has failed in her onus of establishing on a balance of probabilities that she was entitled to the personal tax credit in respect of a wholly dependent child for the 1994, 1995 and 1996 taxation years. ...

I have given serious consideration to all the cases cited by both counsel and the sole question to be resolved is whether or not the letter (Exhibit A-1) dated March 17, 1974, comes within the strict interpretation of paragraph 60(b) of the Income Tax Act which reads as follows: 60. ...

When Marlin sold the land, the appellant’s consideration therefor was the redemption of his debenture in the sum of $14,000 and the assumption of half the balance on the mortgage. ...

It is also clear from his reasons that he gave consideration to the contention of appellant’s counsel that its long history of capital investment in British Columbia indicated that its real intention in purchasing Melville 2 and 3 was in accord with its tradition of buying and holding property as long-term investments which were capital in nature. ...

It is at least doubtful in my mind whether the loan was given any further consideration after the cheque exchange. ...

Then he asked the Board to apply paragraph 20(6)(j) of the Act, which reads as follows: (j) where a taxpayer has disposed of an interest in a partnership, an amount equal to the part of the consideration for the disposition of the interest of the taxpayer in the partnership that can reasonably be regarded as being in relation to the interest of the taxpayer in the depreciable property of a class that was used in the business of the partnership shall be deemed to be proceeds of disposition of depreciable property of that class and the person who acquired the interest of the taxpayer in the partnership shall be deemed to have acquired an interest in property at a capital cost equal to that amount. ...

She also argued that Mr Sherwood was a real estate agent from 1969 to 1972, and that his experience and knowledge should be taken into consideration to know if there was a possibility of a change of intention when the appellant company was incorporated. ...

In Lefebvre, the taxpayer was paid for each patient and there was no contract of employment for a fixed consideration. ...

Evidence William James Smellie, one of the two executors and trustees of the appellant estate (the other being the late Ida Muriel Smellie), identified and submitted for the Board’s consideration a copy of the will of the late William Allison Smellie and a copy of the purchase and sale agreement for the property. ...

The Board, however, fully realizes that the Department has thousands of cases to handle and this point is not particularly important; certainly the Board has not given any consideration or weight to the interim assessment of the Minister of the $13,000 per acre. ...