Search - consideration

Loates provide consideration in the form of a valuable exchange of property with Ms.  ... As such, there is no exemption from the application of section 160 to the transfer on the basis of the Exchanged Property consideration, even if the inconsistencies of a genuine contractual agreement contained then present releases and identifiable consideration tendered: Allen, supra at paragraph 35. ... Loates would have received no benefit since the fair market value was zero and no consideration need be paid for it. ...

As a result, the operating grants you receive from the Town of Meadow Lake are consideration for a supply. ... The next consideration is whether this supply may be regarded as a taxable supply. ... There was a supply by the appellant to Alix and consideration paid by Alix to the appellant. ...

This includes its application to indirect costs and property and services acquired for the purpose of making a taxable supply for no consideration or nominal consideration. The section contains special rules that apply if a supply is made for no consideration or nominal consideration. ... Consideration for the Taxable Supply Made by the Appellant [104]   Relying primarily on the definition of consideration contained in subsection 123(1) of the GST Act, the Appellant argues that the MHSW Steward Fees constitute consideration for the taxable supply by the Appellant of the Recycling Services. [105]   The Respondent argues that the MHSW Steward Fees are not consideration but rather are a regulatory charge that is not a user fee. ...

There is no evidence before me that the Appellant made supplies for no consideration or nominal consideration. As a result, any supplies that it made that were not taxable supplies made for consideration were exempt supplies made for consideration. [158]    Subparagraph 141.01(2) (b) (ii) does not apply to the fact situation before me. ... That we could find no evidence of-- of taxable supplies for consideration being made on any of this space. [80] In cross-examination, Mr. ...

Under the terms of the CSA, the Appellant is not required to pay consideration. ... In fact, the CSAs between the Appellant and the Frontender do not create any liabilities for the Appellant to pay consideration. [65]         While paragraph 123(1)(a) addresses the definition of recipient where an agreement for the supply exists and consideration is payable pursuant to that agreement, paragraph 123(1)(b) determines the identity of the recipient by addressing the test of “who bears the liability to pay the consideration”. ... The Latecomers received the benefit and services of already constructed infrastructure for payment of consideration. ...

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”. ... When this factual situation occurs, the rule then permits the allocation of that part of the consideration received in the total transaction to depreciable assets as “can reasonably be regarded as being in part the consideration for disposition of depreciable property of a taxpayer”. ... Only the deed conveying the land on which no buildings were then located, was delivered upon receipt of the consideration of $280,000. ...

For the years 1999, 2000, 2003 and 2004, the Respondent only recognized consideration of $100,000 ($25,000 annually). ... This amounts to a further $37,500 of consideration from her for the transfers by her husband. ...   [20]         In total I have found at least an additional $267,800 of consideration from Mrs. ...

  [18]     Counsel for the respondent submits that none of the above should be considered as consideration for the property transfers. ...   [25]     I accept that it is possible for consideration to flow between spouses for purposes of section 160 (see Raphael v. ...   [26]     In order for consideration to be taken into account, it must be given for the property transferred. ...

On August 22, 1989, he transferred the property to the Appellant showing a consideration of “$1.00 and other good and valuable consideration”. ... Zaruk of the Aldergrove property in consideration of $1.00. This transfer was not registered until July 4, 1990 when Mr. ... Zaruk, on both occasions, transferred property to the Appellant for no or inadequate consideration at a time when Mr. ...

Secondly, they say that if section 160 does apply to a capital dividend, they provided consideration for the dividends that exceeded the amount of the dividends.     ... That consideration consisted of the Appellants filing the election, the unpaid work they had done for 782 over the years, and their loan of the dividend back to 782 ...     [28]          The Appellants’ argument that they provided consideration for the dividend cannot succeed either. ...