Search - consideration

Were the humanitarian and compassionate considerations sufficient? IV.   ... As for the finding that there were insufficient humanitarian and compassionate considerations to justify taking special measures, Mr.  ... Humanitarian and compassionate considerations are assessed as a whole. ...

Having said this, positive considerations are ample in this case and support a positive result. [42] The Appellant expressed remorse, not only at his IAD hearing, but also beginning in 2014 when he began to realize the significance of his mistake. ... Although the best interests of the children are not solely determinative of this appeal, the Appellant’s son and daughters’ integration into Canadian society is a significant consideration in this case. ... [9]   While the Minister argues that it was unreasonable for the IAD to find sufficient H&C considerations to outweigh the Respondent’s inadmissibility to Canada given that the H&C considerations based on the best interest of the children were grounded on children who only have temporary status in Canada, I find that the underlying Decision is nonetheless reasonable. [10]   The IAD thoroughly canvassed (i) the seriousness of Mr. ...

Turning to the facts in the present appeal, it remains to be determined what has been supplied in return for the consideration paid. ... The services are rendered under a single contract, for a single consideration, albeit the invoice is itemized. ... The argument of the Crown, as I understand it, is that the rent payable by the subtenants is partly consideration for land (the lots) and partly consideration for something else. ...

Pickard had given no consideration for the amounts deposited in her account between 2002 and 2005.   ... Waugh had performed services in respect of the new business venture, as consideration for funds that were deposited into her account, such consideration would constitute employment or business income to her. ... Pickard provided consideration for the deposit of the funds by performing bookkeeping and secretarial services for her husband’s business. ...

I have no doubt that the location of the business was one of the paramount considerations present to Mr. ... Lowres by the landlord but was never a matter of serious consideration between them. ... The statutory rule outlined in Section 20(6) of the Income Tax Act quoted above applies only ‘ where an amount can reasonably be regarded as being in part consideration for disposition of depreciable property of a taxpayer of a prescribed class and as being in part consideration for something else’’. ...

I don’t find the word “benefit” floating around, which is the word we are talking about here, but “consideration”. ... Further he says: “It seems to me they received consideration from the Jarvis School...” ... There is so much consideration here... He doesn't use vague words like benefit, he uses words like consideration over, over and over again and, in my feeling, this is no accident... ...

According to the Respondent, the case law establishes that a moral obligation does not constitute “consideration” for transferred property within the meaning of subsection 160(1) of the ITA.   ... However the Respondent denies that this constitutes consideration for the Payment received by the Appellant from Umicore Optical at the direction of her father ... In the instant case, however, the evidence shows on a balance of probabilities that the Appellant verbally agreed to pay the amount owed to Elcan Optical as consideration for the receipt of the payment ...

In view of the conclusion I have reached on the issue of consideration, it is not necessary for me to deal with the appellant ’ s first two grounds of appeal. ... The consideration stated on the deed was $220,000. It appears that he instructed a solicitor to prepare and register the transfer without telling the appellant. ... The real issue in the case is whether there was adequate consideration for the transfer ...

The consideration of $29,330.09 was the total of the cash surrender values of the policies at the date of the transfer. ... The consideration was again $29,330.09 and that amount was credited to Mrs Whittall on the company’s books. ... Similarly I do not think it possible to say that these transfers, made in consideration of a valid and enforceable note, were not made for a good consideration simply because payments were forgiven in later years. ...

This was perceived as a determination to be approached from the point of view of the vendor rather than the purchaser as it is consideration for disposition, not consideration for acquisition, that the section specifies.   18.               ... Whereas s. 20(6)(g) applied in circumstances where an amount received by a taxpayer could reasonably be regarded as being in part consideration for the disposition of depreciable property and in part consideration for the disposition of something other than depreciable property, s. 68 applied only "in circumstances where an amount received by a taxpayer can reasonably be regarded as being in part the consideration for the disposition of any property and as being in part consideration for something else other than any property " (emphasis in the original). ... Estey J. said at p. 332:   In the opening portions of rule (g), provision is made for the allocation of so much of the consideration as can reasonably be regarded as being in part the consideration for the disposition of depreciable property and for the allocation otherwise of that part of the consideration which can be reasonably regarded as having been paid for "something else". ...