Search - consideration

Kurt Freiburghaus as consideration for the transfer by him to 342583 B.C. ... Accordingly, when fully-paid shares are properly issued for a consideration other than cash, the consideration moving from the company must be at the least equal to the par value of the shares and must be based on an honest estimate by the directors of the value of the assets acquired. ... I do not accept the Appellant’s submission that the value of the consideration received by F from the Appellant was $195,000. ...

It is said that the transaction is not a gift within the meaning of the statute because a consideration was given. ... It refers to ‘‘ property transferred for partial consideration in money or money’s worth paid or agreed to be paid’’. ... It involved a transfer of property for a partial consideration agreed to be paid. ...

It is said that the transaction is not a gift within the meaning of the statute because a consideration was given. ... It refers to ‘‘ property transferred for partial consideration in money or money’s worth paid or agreed to be paid’’. ... It involved a transfer of property for a partial consideration agreed to be paid. ...

Glegg getting any consideration for the non-competition through the sale of shares. ... While section 68 can apply to allocate consideration, there must be consideration for something: the Appellant had nothing else to offer to accommodate an allocation ... Glegg could have accepted consideration for his non-compete covenant. ...

By virtue of section 139, where a supply of a financial service is made together with a supply that is not a financial service for a single consideration, and the value of the financial service is more than 50% of the value of both services together, the entire consideration should be treated for GST purposes as consideration for a financial service, and thus exempt. ... He concluded on that basis that the entire consideration must be treated as consideration for the financial service, an exempt supply, and therefore no GST was payable. ... It would seem that the combined effect of these two provisions is that if Maritime Life receives anything that might be construed as consideration for acting as trustee of the deemed trust, GST would be payable on that consideration. ...

Yates had provided consideration at fair market value and, in my view, on the record before him, it is clear that the appellant did not provide such consideration. ... Vienneau the availability and use of her house in consideration for his payments on the mortgage. ... Ducharme's mortgage exceeded the fair market value of the consideration given by Ms. ...

It involved a transfer of property for a partial consideration agreed to be paid. ... It is said that the transaction is not a gift within the meaning of the statute because a consideration was given. ...

Menzies exceeded the fair market value of any consideration tendered by Mrs. ... Menzies’ business and longstanding and sufficient consideration tendered by Mrs. ... This is not perfect, but remains cogent evidence of consideration tendered by Mrs. ...

I quote: Gift: “A voluntary transfer of personal property without consideration. A parting by owner with property without pecuniary consideration. A voluntary conveyance of land, or transfer of goods, from one person to another, made gratuitously, and not upon any consideration of blood or money.”’ ... The explanation follows that: “ Marriage settlements, no less than marriage articles, have always been treated as made for good consideration so that not only the spouses but also the issue of the marriage (as being without the ‘marriage consideration’) can enforce them”. ...

The Minister denied the property renovation expenses as constituting consideration, on the basis the expense documentation did not show they related to the property, nor did they show that the Appellant personally had paid the expenses. ... However, these adjustments were not enough to move the amount of consideration below the amount of tax outstanding in the 2005 year of the transfer, extended to the August 23, 2013 assessment date. ... I am not persuaded by the Appellant’s position now that the fair market value was actually less, inferring she was in error in making the said statement on December 8, 2005. [16]   Turning to the matter of consideration, in my view on the particular facts of this case, I would add the $22,353 of renovation expenses to the consideration figure as assessed by the Minister. ...