Search - consideration

Therefore, in consideration of the mutual covenants and agreements between Kelly and the Tiered Supplier, it is agreed that: 1.          ... In consideration of Tiered Supplier's performance hereunder, Kelly agreed to pay Tiered Supplier in accordance with the pricing guidelines set forth in Exhibit A. ...

There is no evidence of whether any consideration was given to the capital cost allowances of the taxpayer for the 1972 and 1973 years, prior to the July 1974 assessments or the August 1974 reassessments, by the then Minister of Finance or the then Deputy Minister of Finance. ... The alternative view of the legislative scheme would, of course, contemplate only one decision by the Minister because the nature of the issue he is deciding is discretionary and involves policy considerations and is not one that is measured by objective standards which can be the subject of an appeal based on evidence and argument. ...

After careful consideration by the two chartered accountants, the liquidation method of evaluating CPC's assets was adopted and the doubtful debt of $4,316,900 was agreed to as reasonable. ... However, the predominant consideration will be the ability of the debtor to repay the debt in whole or in part. ...

The consideration for the provision of those services is the covenant of the company to support, maintain, instruct and educate the members of the colony, their husbands, wives and children as more particularly set out in section 2(p) of the memorandum of association quoted supra. ... The Colony was merely an arm of the church and the overriding consideration governing the rights of all the Brethren was the fulfilment of their concept of Christianity. ...

The Payments were definitely a benefit received by the Appellant but the question is whether they were wholly ‘extraneous’ or ‘collateral’ to his employment. [14]         Counsel for the Appellant relied on the Federal Court of Appeal decision in The Queen v Phillips, [1994] 2 FC 680 (FCA) to argue that the question of whether the Payments are gifts or the result of considerations extraneous to the Appellant’s employment relationship should be decided by referring to Mr. ... When a taxpayer received a payment on the condition that he continue to work for a particular employer, then that payment can hardly be said to have arisen from considerations extraneous to his employment: Phillips (supra) at paragraph 19. ...

The Third Condition and Fourth Condition [32]         Paragraph 254(2)(c) provides that the total consideration for the supply to the group of individuals of the complex must be less than $450,000. ... This will be the result provided the total consideration in respect of the complex is less than $450,000. [57]         Since the Purchasing Group is not entitled to claim a rebate under subsection 254(2), it is also not entitled to claim a rebate under subsection 256.21(1) and the related regulations. [58]         For the foregoing reasons the appeal is dismissed, without costs. ...

A consideration of what constitutes solicitor-client was engaged in by Teitelbaum, J., in Gregory v. ... Before I discuss the two bases upon which the respondents challenge the validity of my order of August 9, 1993, I should mention some of the information and considerations which satisfied me that the order was justified. ...

In such a marginal case, it is not clear what conclusion the learned Tax Court Judge would have reached had she not made the error in respect of the home and school meetings. [13]            There is another concern with the reasoning of the Tax Court Judge and that has to do with her consideration of the Corollary Relief Judgment. ... Having already considered the Judgment in concluding that the mother had marginally more input than the father, I do not see how she could again consider the same Judgment to further tip the balance in favour of the mother. [16]            Even if her reference to viewing the evidence as a whole was not intended to include consideration of the Corollary Relief Judgment, I am still of the view that there was at least an element of double counting taking place. ...

The taxation year under consideration is 1971. There are two issues: (a) whether an advance, or payment, to a shareholder of a company, of certain funds should be deemed to be a dividend received within the meaning of section 81 of the Act; (b) whether, in calculating undistributed income on hand of the paying company, a discount on debentures issued by it is deductible within the meaning of section 82 of the Act. ... Interest was defined: In general terms, the return or consideration or compensation for the use or retention by one person of a sum of money, belonging to, in a colloquial sense, or owed to, another, this is substantially the definition running through the three editions of Halsbury. ...

In determining the value of benefit, one may take its cost into consideration. ... That reservation is that if the appellant had been dealing with a company of which he was not a shareholder, consideration would certainly have been given, in determining the rent payable, to the fact that he had himself lent more than $100,000 without interest to the company in order to help to finance the construction of the house. ...