Search - consideration
Results 4401 - 4410 of 11353 for consideration
TCC
Brooks Cosmo Hair Studio (1981) Ltd. v. M.N.R., docket 1999-3485-EI
The other employees were required to purchase their own blow dryers, curling irons and other equipment. [16] From time to time, particularly when Brooks moved to a new location, the workers provided services to Brooks for no consideration. [17] The appellant reimbursed the three workers for business related courses they took from time to time. ...
TCC
Martineau v. M.N.R., docket 98-1073(UI)
[12] Furthermore, there is no room for other considerations such as generosity or convenience. ...
TCC
O' Connor Group Realty Inc. v. The Queen, docket 98-9051-GST-I (Informal Procedure)
Hereto I would like to touch on one more consideration. O'Connor Group Realty has held from the beginning that these dues were exempt, like those of the Canadian Legion, and as such they were never collected. ...
TCC
Davis v. The Queen, docket 98-1159-IT-I (Informal Procedure)
The Queen [1] that considerations of public policy will not be permitted to displace clear statutory language. [10] In the result, the appeal will be allowed and the determination referred back to the Minister for reconsideration and redetermination on the basis that the Appellant is entitled to be considered the eligible individual in respect of Elise during the period January to August inclusive, 1995. ...
TCC
Babonau v. The Queen, docket 1999-2756-IT-I (Informal Procedure)
The parties do not appear to have discussed any payment or consideration for the transfer. ...
TCC
Germaine v. The Queen, docket 2000-626(IT)I (Informal Procedure)
The Vendor covenants to loan to the Company from the monies received from the Purchaser the sum of $90,000.00 for the general purposes of the Company. 9.1 The said $90,000.00 together with the sum of $76,000.00 (the "Vendor's Loan"), being the balance owing by the Company to the Vendor after the aforesaid assignment of $100,000.00 to the Purchaser, shall be repayable by the Company on demand anytime after the expiry of Ten (10) Years from the date of this Agreement, and in addition, in consideration of the said $90,000.00 and forbearance of the Vendor in demanding immediate payment of the said $76,000.00, the Company agrees to pay to the Vendor the sum of $500.00 per month commencing February 1, 1991 and ending April 1, 1996. ...
TCC
Lawrence v. The Queen, docket 97-933(IT)I (Informal Procedure)
Legal costs to prosecute and to defend most tort, contract and other civil claims arising in the ordinary course of business will generally be deductible. [9] The Appellant also contends that he was forced to settle because of financial considerations. ...
TCC
Williams v. The Queen, docket 1999-2456-IT-I (Informal Procedure)
The Queen, 77 DTC 5213, that they did have a reasonable expectation of profit after CCA at the time they purchased the Unit and during all the years they owned the unit. [12] Although Evan states there is a profit in 1998, the figures are so suspect that I have no idea whether there was a profit or the figures were made up to look like a profit was obtained because by that time, Evan knew he was going to be reassessed and his losses refused. [13] I am satisfied that their was a strong personal element in this case and the thought of a capital gain was also in the minds of the Appellants and these two considerations were the motivating factors in their decision to purchase the property. [14] For these reasons, the appeals are dismissed. ...
TCC
Landon v. The Queen, docket 96-4182-IT-I (Informal Procedure)
The praiseworthy object of the section is the prevention of discrimination and the promotion of a "society in which all are secure in the knowledge that they are recognized at law as human beings equally deserving of concern, respect and consideration. ...
TCC
Syla v. The Queen, 2016 TCC 266 (Informal Procedure)
They cannot be said to have made any gifts to any charities because, in order to constitute a gift, there must be a voluntary transfer of property owned by a donor to a donee, in return for which no benefit or consideration flows to the donor (The Queen v. ...