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Results 4521 - 4530 of 11362 for consideration
T Rev B decision

Melvin Pisony v. Minister of National Revenue, [1982] CTC 2010, 82 DTC 1023

His Lordship said at 327 [5219]: I agree that these documents which were prepared contemporaneously and relate to the same transaction should be read together; but, so reading them, it appears that the agreement between the parties was not that the husband should pay his wife a periodic allowance for maintenance and that his agreement to do so should be collaterally secured by a second mortgage; it was rather a release by her of all her claims for an allowance and the giving by her (in paragraph 4 of the agreement) of an irrevocable power of attorney to bar her dower in her husband’s lands in exchange for a single consideration, the giving of the mortgage for $45,000.00. ...
T Rev B decision

Magilb Development Corp LTD v. Minister of National Revenue, [1982] CTC 2278, 82 DTC 1249

The events in question involved consideration of a scheme for the erection of a senior citizen’s home on part of the property, the extraction of sand from the property and an application for permission to develop a mobile home park on the property. ...
T Rev B decision

Nan M Goodwin v. Minister of National Revenue, [1982] CTC 2675, 82 DTC 1679

None of these questions were explored in de- tail at the hearing; they appear to the Board to have been considerations that any willing buyer and willing seller might have taken into account in 1971. ...
T Rev B decision

Irving a Taylor v. Minister of National Revenue, [1982] CTC 2845, 82 DTC 1829

Counsel for the appellant, in support of his statement cited the words of LaCourciére, J of the Ontario Supreme Court, RFL Vol 4, at 160 in the case of Davis v Davis: With the utmost respect for the order made by the learned Senior Master, it is my conclusion on the authorities that once a de facto marriage has been acknowledged and established, alimony will be awarded pendente lite; the determination of the parties’ rights de jure is not a relevant consideration on the application for interim alimony. ...
FCTD

Farquhar Bethune Insurance Limited v. Her Majesty the Queen, [1981] CTC 35, 81 DTC 5028

From a careful consideration of the whole of the evidence I am of the view that this oral and documentary evidence established that Farquhar Bethune Insurance Limited by this contract Exhibit P-1 did not purchase the fire and casualty business of Orville Kerr Limited as a going concern. ...
FCTD

Entrepôt Métropolitain De Meubles Ltée v. Minister of National Revenue, [1981] CTC 425

Pour affirmer que les compagnies 1 à 5 sont associées aux compagnies 1€ à 18, le Ministre considère qu’une certaine formation d’actionnaires contrôlent en même temps toutes ces dix-huit compagnies; or, pour affirmer que les compagnies 1 à 5 sont aussi associées aux compagnies 19 à 23, le Ministre prend en considération une autre formation d’actionnaires, et ainsi de suite pour chacun des différents groupes. ...
T Rev B decision

John L Mould v. Minister of National Revenue, [1981] CTC 2003, 81 DTC 15

He acquired the shares, he says, for a nominal cash consideration plus a $30,000 shareholder’s loan to Beaufort Hills. ...
T Rev B decision

Leslie E Niemi v. Minister of National Revenue, [1981] CTC 2267, 81 DTC 249

In addition, a prime consideration in the purchase of the Property by the Taxpayer was the time saving and convenience of boarding his horses on the Property, rather than continuing to commute 60 miles round trip daily to attend to the horses which were boarded at Connaught. 6. ...
T Rev B decision

Walter Dombroskie v. Minister of National Revenue, [1981] CTC 2407, 81 DTC 364

On July 30, 1975, the appellant sold a parcel of vacant land to Extendicare Ltd for the construction of a nursing home for a total consideration of $30,000 (Exhibit A-9). ...
FCTD

Her Majesty the Queen v. Elizabeth Joan Savage, [1980] CTC 103, 80 DTC 6066

Therein the Board dealt correctly with the definition of the word “endeavour” but gave no consideration to the meaning to be attributed to the word “prize” or as to whether the payment could be interpreted as a prize won by her. ...

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