Search - consideration

The Minister's assessment was based on the theory that that right of occupancy was bartered to the Appellant as part of the consideration for services of the superintendents that the Appellant provided to them, and was then provided to the superintendents by the Appellant. ... He said that in the fall of 1990 when preparing for the introduction of the GST, one of the concerns of the Graat group of companies was to ensure that the superintendents were employed by the owner companies and not by the Appellant, so that there would not be a taxable transaction for services of the superintendents between the Appellant and the owner companies and that the Agreement was written with that consideration in mind. ... The amount of information that a registrant must obtain in support of a claim for an ITC under these Regulations increases as the consideration for the supply increases, and the requirements at each level are quite specific. ...

A person assessed as a transferee under section 325 is not primarily liable for the amount assessed but becomes liable (subject to any objection or appeal) only by reason of receiving a transfer of property without consideration from a non-arm’s length person who was liable at the time of the transfer. ... In my view, however, the transfer of property without consideration and the non-arm’s length relationship between transferor and transferee (both of which are required by the statute) diminish any such equity that may otherwise run in favour of the transferee. [18] There are other problems in allowing the transferee to attack the liability of the transferor. ... I find that the Appellant gave no consideration for the $20,000 and that it was a gratuitous transfer of funds from Willows to her. ...

Without taking it upon myself to relax the rule, I adopt the statement as setting out the relevant considerations and the effect of an amalgamation [of companies]. ... Even real evidence, which exists independently of any statement by any witness, cannot be considered by the court unless a witness identifies it and establishes its connection to the events under consideration. ... Meghji believes the Respondent has acted inconsistently with an Interpretation Bulletin, the trial judge may certainly take that into consideration. ...

Subsection 123(1) of the Act defines “recipient” as:    “recipient” of a supply of property or a service means   (a) where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration,   (b) where paragraph (a) does not apply and consideration is payable for the supply, the person who is liable to pay that consideration, and …   A determination in respect to this condition must focus on which party is liable contractually to pay the GST. ...

First, the boundary between income and capital gains cannot easily be drawn and, as a consequence, consideration of various factors, including the taxpayer's intent at the time of acquiring the property at issue, becomes necessary for a proper determination. ...   [37]          The Appellant adduced records from the Ontario land registry office (Exhibits A‑13 through A‑17) supporting his assertion that the consideration for the transfers of property to related persons was $6,000 or $1.00, as alleged ... The Court cannot take the Appellant's argument into consideration, because it contains no reference to any specific exhibit among all those he adduced ...

(admitted except as to the amount)   (j)                 On November 10, 1999, the Appellant, in consideration of $40,000, acquired from Léopold Beaulieu, a person not related to the Appellant within the meaning of subsection 251(2) of the ITA, a parcel of land (“the first parcel”) located in the municipality of Saint‑Sauveur, Quebec. (admitted)   (k)               On March 2, 2000, the Appellant, in consideration of $5,000, acquired from Les roulottes des Monts Inc., a business corporation not related to the Appellant within the meaning of subsection 251(2) of the ITA, a parcel of land (“the second parcel”) adjacent to the first parcel. ... (admitted)   (m)            On September 18, 2000, the Appellant, in consideration of $150,000, acquired from Développement Golfmont Inc., a business corporation not related to the Appellant within the meaning of subsection 251(2) of the ITA, a 5688.7‑square-metre vacant lot (“the lot”) in the municipality of Morin Heights, Quebec. ...

That Technical Note indicates that the awarding of the prize is not considered to be a supply, nor is the prize itself considered to be consideration for any supply ...   [62]    Counsel put forward that the trainer and the driver are not competitors although he did not put forward this argument with a great deal of zeal or obvious conviction. [63]    The payment is owed to the Appellant by the owner of the horse and is consideration for the supply of the driver and training services. ... The payments are taxed as consideration for the driver and trainer services. [74]    He also argued that drivers and trainers are not competitors, nor is skill and ability an important element in determining the outcome of the race. ...

Such considerations might be where the Minister:   1.       acted in bad faith or for an improper purpose or motive; 2.       ... Again the Court is unable to conclude that this is a relevant consideration. ... Again, the Court finds it difficult to conclude that this would have been a relevant consideration. ...

He described the arrangement as "basically it was they got paid an hourly wage, there was a consideration for overtime, and there was a per diem if you were out of the country, and there was expenses if you had lunch, whatever, and Whittome and... would submit their expense claims to us and their timesheet, and we would raise an invoice based on the hours they worked, and then we would back-charge the expenses. ... Division II, Subdivision a 165(1) 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. 165(2)... 165(3) The tax rate in respect of a taxable supply that is a zero-rated supply is 0%. ... The purpose or objective of the service as reflected in both the contractual agreement with Sundstrand and the statement of work which flows from that contract must be taken into consideration in determining whether the consideration paid to Robin for the service was or was not zero-rated. ...

His words are: Although the enumerated factors to be considered by the Court in granting leave do not apply here, the Rule is to be read liberally and paragraph 119(2)(f) provides that the Court shall take into account "any other relevant consideration" in deciding whether or not to grant leave. In this case the other relevant considerations that militate in favour of granting leave are the following: (a) Tierney has not co-operated with the parties to the Motions to Quash; (b) Depending on Tierney's evidence, the examination of Tierney prior to the hearing of the Motions to Quash and prior to the cross examination of the affiants on the Motions to Quash, could save the parties to this case the time and expense of conducting cross examinations and attending at what could be a complex and protracted motion; (c) Tierney's evidence is highly relevant to the determination of the factual issues in dispute. ... Indeed, it uses the word "relevant" in describing any other consideration. ...