Search - consideration

The value of what he acquired in consideration of the debt or obligation is really irrelevant. ...

The consideration for the sale of the shares included a promissory note payable to the plaintiff on demand after December 31, 1976. ...

The matter is remitted back to the trial judge for further consideration in light of the answer given. ...

I believe it can be postulated from that common ground between the parties that (leaving aside other considerations) income tax would have been paid. ...

The consideration was made up of payments of: $75,000 by the appellant and by Mr Ellis; a $37,500 demand note signed by Ellis and the appellant, and their wives, and this was secured by a term certificate of the appellant’s father-in-law. ...

. — Upon the recommendation of Mr Paterson and before May 26, 1976, the Appellant purchased the videotape in the series identified as Episode 29, for a consideration of $40,000. ...

The relevant section of the Income Tax Act, SC 1970-71-72, c 63, to which I must give consideration is paragraph 8(1)(h) which reads as follows: 8. (1) In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly appli- cable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto: (h) where the taxpayer in the year, (i) was ordinarily required to carry on the duties of his employment away from his employer’s place of busines or in different places, (ii) under the contract of employment was required to pay the travelling expenses incurred by him in the performance of the duties of his office or employment, and (iii) was not in receipt of an allowance for travelling expenses that was by virtue of subparagraph 6(l)(b)(v), (vi) or (vii), not included in computing his income and did not claim any deduction for the year under paragraph (e), (f) or (g), amounts expensed by him in the year for travelling in the course of his employment; The appellant relied quite strongly on the case of The Queen v Mervin J Patterson, [1982] CTC 371; 82 DTC 6326, a decision of Cattanach, J of the Federal Court — Trial Division. ...

A municipal committee later reached the conclusion that servicing and traffic considerations dictated that a larger parcel which included the five acres had to be “done by one developer on an overall basis”. ...

The parties then agreed that another member of the Board give judgment on the basis of consideration of the record and transcript of the evidence and argument. ...

Certainly, Mr Roy’s stays or series of stays in Ireland may have lasted longer than he had originally planned; the stays may have indeed been more enjoyable than he might have expected; and he might have liked to stay on for the higher pay and given that prospect serious consideration. ...