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The CCRA stated that the most important consideration for this determination is whether or not the penalty and interest charges arose because of extraordinary circumstances beyond the control of the taxpayer, which actually prevented him from meeting his income tax obligations as and when required. ... That analysis, in the context of discretionary decisions under the "fairness package", would require consideration of the following factors: (1)            The fairness package was enacted because Parliament recognized the need for relief from certain provisions of the Income Tax Act that can result in undue hardship because of the complexity of the tax laws and the procedural issues entailed in challenging tax assessments. ... That would point to a reasonableness standard. (3)            The decision under review combines fact finding with a consideration of the policy of tax administration, and sometimes questions of law. ...

The granting clause reads: WITNESSETH, that in consideration of the rents, covenants and agreements hereinafter reserved and contained on the part of the Tenant to be paid, observed and performed the Landlord has demised and leased and by these presents does hereby demise and lease unto the Tenant All and Singular the lands and premises situate, lying and being in the City of Toronto, in the County of York, more particularly described in Schedule “A” hereto annexed, which lands exclusive of any buildings or other improvements are hereinafter referred to as the “demised premises” D. ... The granting clause in said assignment reads: NOW THIS INDENTURED WITNESSETH that in consideration of other valuable consideration and the sum of TWO ($2.00)—Dollars now paid by the Assignee to the Assignor (the receipt whereof is hereby acknowledged) the Assignor doth hereby grant and assign unto the Assignee all that certain parcel of land situate in the City of Toronto, in the County of York, as more particularly described in Schedule “A” hereto annexed; together with the residue unexpired of the term of years in the said lease mentioned, and the said lease and all benefit and advantage to be derived therefrom. ...

He submits that, on the evidence, it should be found that the sum of $250,000 although described as being payable “on account of special management services" performed by the vendor was in substance additional consideration for the purchase of the share. ... In 1973 the partnership of Blake Investments & Company purchased 60 per cent of the shares of Taiga for a total consideration of $25,000. ... Such past consideration may not have provided the basis for a legal contractual obligation on the part of Taiga or a legal contractual right on the part of Blake before the parties agreed to it. ...

The executor of Henry now appeals to this Court against this double levy of duty and the questions for consideration in this appeal are, first, the nature of the devolution of property when Section 36 of The Wills Act comes into operation, and second, whether by the terms of the Succession Duty Act a double duty is possible even if the property disposed of by Henrietta in favour of her deceased brother does first go into the brother’s estate. ... I turn now to the consideration of the terms of the Dominion Succession Duty Act. ... Perry, [1934] A.C. 477, against a consideration of statutory origins and exolption as an aid to interpretation is particularly appropriate here where the two Acts differ so fundamentally. ...

T.H. testified he considered this a clerical error and decided the easiest way to remedy it was to have the directors of 115 pass a resolution acknowledging the initial intent of the parties and issuing share certificates totalling 99 common shares of 115 to each of the Appellant and D.K. to correct the error without further consideration to be paid for them. ... In Re Nesis, the issue was whether an entry into a shareholder’s loan account was sufficient to establish that the corporation had agreed to pay the taxpayer a sum in consideration for a promissory note that was not issued. ...   [18]         Firstly, 115 recorded the consideration received for 100 shares in the general accounting ledger of the corporation as testified by the accountant, T.  ...

I am satisfied that the facts under consideration do not place the relevant property within it. ... But this consideration is irrelevant to our inquiry. The test is not whether the taxpayer was forced to use a particular property to do business; the test is whether the property was used to fulfil a requirement which had to be met in order to do business. ... Using the tests employed respectively in analogous provisions under consideration in cases such as Ensite, I am unable to conclude that these sums amounted to "property used or held principally for the purpose of gaining or producing income" from the business, as referred to in paragraph 129(4.1)(c). ...

Both appear to have been cobbled together using inappropriate precedents. [18]     The agency agreement between Galaxy and Fountain Set contains the following terms among others: 1.1        The Principal hereby engages and appoints the Agent as an agent on the sales of their fabric products in Western Canada. 1.2        The Agent accepts such appointment and agrees to keep and perform all the duties and obligations under the terms and conditions of this Agreement. 2.1        The term of the employment shall commence from the 1st day of September 1998 and continue unless terminated earlier by either party. 3.0        Services 3.1        The Employee shall: (a)         devote sufficient time, attention, skills and efforts in connection with the Principal's business, and comply with all instructions, directions, request, rules and regulations made and issued by the Principal; (b)         perform services conscientiously and to the full limit of his ability at all times and whenever and wherever required and desired by the Principal; (c)         carry out faithfully such duties and exercise such powers form time to time as the Principal may prescribe; 4.0        Compensation 4.1        Providing the Agent fulfills his obligations under this Agreement, and as full consideration for all services rendered or to be rendered to the Principal, the Principal shall pay the Agent a commission of 1.5% on the sales of the fabric products contributed to the Principal and the Principal will release the compensation to the Agent on a monthly basis. 4.2        The Agent agrees that the Principal may deduct and withhold from the compensation payable to the Agent under the provisions of any statute, regulation or order and any and all amendments thereto requiring the withholding or deduction of compensation. 4.3        The Agent shall be responsible for all expenses in connection with the services rendered under this Agreement. 4.4.       ... Any services which can facilitate the Casual Time's business in a reasonable manner should also be performed. 2.0        Term 2.1        The term of the appointment shall commence from the 1st day of September 1998 and continue unless terminated earlier by either party. 3.0        Compensation 3.1        Providing Galaxy fulfills his obligations under this Agreement, and as full consideration for all services rendered or to be rendered to the Casual Time. ... The answer to this hypothetical question requires consideration of the tests used to determine whether a worker is an employee or an independent contractor. ...

One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ... While each case is found to turn upon its own facts, and no infallible criterion emerges, nevertheless the decisions are useful as illustrations and as affording indications of the kind of considerations which may relevantly be borne in mind in approaching the problem. ... Kerwin, J., with whom Hudson, J. concurred, referred to three cases which did not turn on the language of the statutes there under consideration, and said: — However, as to the other two contentions, there are three decisions that may usefully be referred to. ...

With the funds, it acquired 3,000 mineral claims in the Coppermine area from Leliever for a consideration of $228,000 and additional stock. ... It is plain, as Thorson, P pointed out in the Taylor case, (supra), that the respondent had no considerations of a capital nature in mind. ... All issues must be determined by careful consideration of all the relative evidence, both direct and circumstantial. ...

Now Therefore This Indenture Witnesseth that in consideration of the premises and of the agreements herein contained and of other good and valuable consideration the parties hereto mutually covenant and agree as follows: 1. ... I am also of the opinion that the reasoning set out in the dictum of Cameron, J., which is reported at page 119 [[1959] C.T.C. 118] is apposite in the present case; it reads: “I may add, however, that quite apart from the above considerations, I would have been inclined to the view that the sum received was not a capital receipt. ...