Search - consideration

Confining my consideration to the first claim, the question seems to be whether there was indeed a benefit conferred on the appellant by virtue of his contract of employment with IMC. ...

From a consideration of all the facts which have been disclosed in the evidence adduced at the hearing, I have reached the conclusion that the liability assumed in connection with Vaillancourt Inc’s line of credit, and which the appellant was called upon to pay, was nothing other than an outlay of capital made by it on behalf of P P Vaillancourt Inc, no doubt with the hope of preserving what had in the past proved to be, for the appellant, a valuable source of lumber at an advantageous price. ...

From the material before the Board, it is clear that, in respect of the assessments for the 1963 to 1966 taxation years, an interval of 99 days had elapsed between the date of mailing of the Minister’s notifications under section 58 and the date of mailing of the purported notices of appeal to the Tax Appeal Board, and that the purported notices of appeal presented to the Board for consideration had been mailed to, and received by, the Registrar of the Tax Appeal Board well beyond the 90-day period reserved by statute for instituting an appeal. ...

From the material before the Board, it is clear that, in respect of the assessments for the 1964 to 1966 taxation years, an interval of 99 days had elapsed between the date of mailing of the Minister’s notifications under section 58 and the date of mailing of the purported Notices of Appeal to the Tax Appeal Board, and that the purported Notices of Appeal presented to the Board for consideration had been mailed to, and received by, the Registrar of the Tax Appeal Board well beyond the 90-day period reserved by statute for instituting an appeal. ...

From the material before the Board, it is clear that, in respect of each of the assessments for the 1966 taxation year, an interval of 99 days had elapsed between the date of mailing of the Minister’s notifications under section 58 and the date of mailing of the purported Notices of Appeal to the Tax Appeal Board, and that the purported Notices of Appeal presented to the Board for consideration had been mailed to, and received by, the Registrar of the Tax Appeal Board well beyond the 90-day period reserved by statute for instituting an appeal. ...

From the material before the Board, it is clear that, in respect of the assessments for the 1961 and 1962 taxation years, an interval of 112 days had elapsed between the date of mailing of the Minister’s notifications under section 58 and the date of mailing of the purported notices of appeal to the Tax Appeal Board, and that the purported notices of appeal presented to the Board for consideration had been mailed to, and received by, the Registrar of the Tax Appeal Board well beyond the 90-day period reserved by statute for instituting an appeal. ...

The appellant purchased the aforesaid lots by deed dated December 2, 1963 for a total consideration of $4,500 from the executors of the estate of the late John M Irwin. ...

In 1967 he accepted an offer for approximately 4 acres of land realizing a gain of $72,830.93, After careful consideration, it is not necessary in my opinion to review all the assumptions and all the factual details established in evidence. ...

Acreage considerations were disregarded in this division, as the appellant wanted the more picturesque Pottruff farm which had a creek and ravine running through it, and on which was located an old stone house in an attractive wooded setting. ...

During the years under consideration the appellant company paid on behalf of the said purchasers, the principal and interest which fell due on the aforesaid mortgage and the bank interest on the bank loan as it accrued. ...