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If subsection 15(2) does apply, then a dividend would be deemed to have been paid pursuant to paragraph 214(3)(a) and the dividend would be subject to Part XIII tax: paragraph 212(2)(a). [8]            The respondent says that there was a payment or at the very least a credit since the conversion of the "Oral-B note" to the "Gillette France debt" was the result of the exchange of obligations and consideration. ... " The extinguishment of the "Oral-B note" was the consideration for the new loan, the "Gillette France debt". ... Royal Bank of Canada (1915), 52 S.C.R. 254 regarding the requirement that a chattel mortgage set forth the consideration given for the sale. ...

And as we will see, a claim for exemption from taxation of income-related benefits under s. 87 raises conceptually different considerations than does a claim under s. 89 that intangible but otherwise exigible personal property is exempt from seizure ... McNary does, though I do agree with the Manitoba Court of Appeal that the considerations under section 87 are, and should be, different from the section 89 considerations. ... The connecting factors test from Williams requires consideration of all of the characteristics of the property in issue. ...

As a dividend is received by virtue of ownership of the capital stock of a corporation and not to any other consideration (see Neuman Tab 2 para.57), the amounts received by AG14 and AH3 from the Subsidiaries did not have the characteristics of a dividend and in substance were amounts in payment of the fees owing to Coopers for developing the RDTOH Plan. 15. ... Moreover, in my opinion, if any recharacterization of the dividends was to be done (and in my view it should not), what Coopers in effect did was to charge a consideration for the use of the Plan, i.e., a consideration for the use of intellectual property not fee income. That consideration was clearly received in 1987 and 1988 and cannot be assessed in 1993 as income received in 1989. [15] I have reviewed all the authorities submitted by counsel for the Respondent but find that none of them have convinced me to arrive at conclusions other than those stated above. [16] Consequently the appeals are allowed with costs and the reassessments in issue are vacated. ...

This material will not be taken into consideration.   [59]            In any event, the doctrine of legitimate expectations relates to process, not outcome. ... Duplessis, [1959] S.C.R. 121, the Supreme Court of Canada held as follows at page 140 : … A decision to deny or cancel such a privilege lies within the “discretion” of the Commission; but that means that decision is to be based upon a weighing of considerations pertinent to the object of the administration ...     [76]            In my opinion, the Director failed to weigh several pertinent considerations and this failure constitutes a reviewable error. ...

But from the point of view of the trader the relevant time is the time when he parts with his asset to the purchaser, and if the accounts are to set out correctly his profits and gains, the whole consideration must be brought in at that stage, notwithstanding that a portion of it will not be payable until later, while carrying interest in the meantime. ... The fact that the consideration for a sale is other than money, or is an asset not immediately realizable, is no reason for excluding it. ... And just as those sums are part of the profits of the year so as to entitle a partner to share in them, so it appears to me they are profits, or at least items to be taken into consideration in computing profits, under the Income Tax Act. ...

OSFC was issued 12 class B units as part of its consideration for transferring its 99 percent interest in Partnership A to Partnership B.  ... OSFC approached a number of potential investors to participate as partners in Partnership B, including the appellants.   21                                On July 7, 1993, OSFC sold its 99 percent interest in Partnership A to Partnership B for cash, 12 class B units in Partnership B, and other consideration.  ... For example, statutory context involves consideration of the purposes and policy of the provisions examined.  ...

  [13]         For the period in issue up to July 2006, section 165(1) of the ETA read:   Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the rate of 7% on the value of the consideration for the supply ... The presentation of facts is not, as stated by the respondent, a mere technicality; rather, it is essential to a proper consideration of Charter issues. ... If no finding of gross disproportionality is made on the facts of the particular case, a consideration based on reasonable hypothetical circumstances will be conducted ...

On or about the 1st day of April, 1969 the Plaintiff purchased for valuable consideration certain immovable property consisting of land and three buildings in the City of Montreal known as “The Place Cremazie Complex” at an aggregate consideration (including legal fees) of $15,062,734 of which $1,495,600 was paid for land and other non-depreciable property and $13,567,134 was paid for the buildings, assets described in class 3 of Schedule B of the Income Tax Regulations. 4. ... The rights of the parties arise out of the agreement filed as Exhibit 1 and full consideration must be given to its terms. ... Mignault seems to be confining his consideration in these paragraphs mainly to the sale of moveables, but the same principle would apparently apply to immoveables. ...

As well, it is argued that subdivision restrictions dictating minimum lot size are not"akin" to minimum lot size requirements found in zoning by-laws and therefore the former are irrelevant to the issue under consideration. ... I would agree with the respondent, but only to the extent that subdivision restrictions, or for that matter minimum site requirements, in force at the date of disposition cannot be determinative of the issue under consideration. ... M.N.R., supra, at page 2278 (D.T.C. 271) (T.C.C.) where Bonner, T.C.C.J. stated: In my view the definition of “ principal residence" contained in paragraph 54(g) is such that considerations as to what can lawfully and effectively be conveyed are irrelevant. ...

  [22]          I would agree that in a venture concerning gambling activities such a factor would play an important role, and indeed, in the Stewart case, decided after Balanko and Luprypa above, the Supreme Court of Canada also contemplated the consideration of any other relevant factors as mentioned. ...   [34]          The business plan also contained a list of 10 considerations to consider when contemplating a move, including the Pot and Implied Odds, Tells (described as information or hints an opponent can give you from his mannerisms, conduct or movements as listed in another 4-page list entitled “Caro’s Laws of Tells: A Summary”), Patterns and Cards to name a few, which he set out in greater detail in several pages of typewritten notes dealing with his game strategies on playing tightly or conservatively at the beginning, building your stack (of chips) and watching others’ stacks, General Play Considerations, Bluffing with 11 conditions to consider before making a tournament changing bluff, and so forth. The expanded points of considerations, totaling 20 initially, are found under the heading “WSOP Strategy,” which he testified referred to the World Series of Poker, a tournament he entered in July of 2006 ...