Search - consideration

That determination is one of law based upon a consideration of all of the facts. ... It must be answered having regard to the facts of the particular case and the weight which must be given to a Particular circumstance must depend upon practical considerations. ... Well, whether it is an effective rent or not, I am not sure if that is the proper classification, but it certainly is an economic consideration taken into account. 67. ...

One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ... No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ... These factors bring them within the considerations enunciated by Décary J.A. in Wolf ...

On April 19, 1996, RBC advised the Board that, in RBC's opinion, the consideration under the Initial Proposal was inadequate. ... On June 3, 1996, BJ Canada amended the Initial Proposal by increasing the consideration offered to $35 per share and extending the offer period to June 13, 1996 (the "Second BJ Offer"), as shown in the Notice of Variation and Extension of Offer to Purchase from BJ Services Canada Inc. attached hereto as Tab 50. 29.      ... Where there was an acquisition or sale of assets or securities other than a Change of Control Transaction, RBC would be entitled to a fee equal to 0.625% of the value of the consideration paid to Nowsco on this transaction. 36.      ...

We understand that the Purchaser had expressed an interest in purchasing the Assets presently owned by the Partnership for cash consideration. ... In considering the advisability of purchasing the Units, the Purchaser should note that the Agreement by which the Partnership is governed (the "Partnership Agreement") contains in Section 9.1 provisions that a partner may request a redemption of his units in consideration for a share of the Partnership's assets. ... Star took the position that the ROFR Notices of August 23, 1994 were invalid and the proposed exercise prices did not reflect the true consideration received by PetroCanada for the Blueberry Assets. ...

In the first instance the Minister disputes that the note in question was given solely in consideration for the acquisition or cancellation of the exclusive sales contract and says that the appellant received other benefits as well. ... This, therefore, brings me to a consideration as to whether the outlay was for an asset falling within the capital cost allowance regulations made under Section 11(1) (a) of the Income Tax Act quoted above. ... His entire inspection of the land and consideration of the factors involved took less than 45 minutes. ...

There was no consideration mentioned in the agreement and both Hill and Pouncey testified there was to be none because no consideration was paid in the first place. ... I further accept as credible Hill’s testimony that it was he who wanted the protection of the Membership Agreement, particularly the indemnity for agreeing to be shown as the sole member, in order to protect himself due to concerns he expressed about the financial impact and possible insolvency the transfer of funds from the Appellant to iTransit or related companies was having on the Appellant. [27]         Whatever moral or legal consequences relate to Pouncey’s avoidance of disclosing his interest in the Appellant to Vanoc or any other party for that matter is frankly not relevant to the issues to be decided in this appeal; save as they relate to Pouncey’s credibility or determining the issue as to whether a share price was paid or payable to Pouncey for his shares. [28]         In my opinion the backdating of documents and the terms of the Membership Agreement confirm that the transfer of shares by Pouncey to Hill was nothing but window dressing to hide Pouncey’s involvement in the Appellant before Vanoc and no consideration was paid or was payable by Hill to Pouncey, who could demand their return for basically no consideration. ... Hill the opportunity to create a bus company from scratch that would have instantaneous credibility of having worked as part of an Olympic event…. [31]         The words “in exchange” clearly refer to the transfer of ownership to Hill, and can possibly be interpreted to suggest such funds were consideration for such transfer. ...

Each case will be decided on its own facts; the length of time between steps and any intervening events may be relevant considerations [18] ...   [81]         The consideration of the context of a provision involves examination of other sections of the Act, as well as permissible extrinsic aids [26]. ... That it was decided to make the distribution as a dividend because of tax considerations does not make tax the primary purpose of the dividends.   5.             ...

In the context of the exemption from taxation in the Indian Act, there are three important considerations: the purpose of the exemption; the character of the property in question; and the incidence of taxation upon that property. ... This consideration ensures that, in weighing the employment factor, the Court assesses the situation as a whole. ... The problem is that these considerations do not connect the appellant's employment income to any particular reserve. ...

Even if section 141.01 does not directly come into play, the Respondent maintains that it provides a useful gloss on what is intended under subsection 169(1), and that is, that consideration must be given to the purpose of an input, in determining whether it falls within the course of a commercial activity. ... Was something being done for him for which, in the course or furtherance of a business carried on by him, he has had to pay a consideration which has attracted Value Added Tax? ... The definition of supply [11] is certainly broadly enough written to encompass the provision of information and advice from Nowsco's shareholders for no consideration. ...

Nancy Godbout explained that, having accepted that these vehicles were purchased and resold at the same amounts, she did not take this vehicle into consideration. ... In Gérard Néron's net worth, she took into consideration the large withdrawals made by Jacques Lachance. ... We must take into consideration that he lived at the home of his parents. ...