Search - consideration

I will therefore give no further consideration to this ground of appeal ... and (2) Is the value of consideration charged for these several properties or services the same as, or only marginally different from, what the value of the consideration for the particular property or service would be if it were provided alone?   ...   [40]            The second question proposed in the policy statement concerns the value of consideration charged for the principal property or service. ...

I have given careful consideration to the appellant's counsel's submissions with regard to the meaning of "fair market value" as it is contained in section 160. ... Thus, the consideration received by the transferor must have the same value as the reduced value of the property transferred to the transferee's assets. ... It is incidentally very interesting to note that the consideration received for all three of the comparables in 1995 was less than the municipal assessment. ...

They are designed to accept any number of coins as consideration for one play. ... Plainly seen here, the total consideration for the supply of three games is the payment of 50 ¢ for two games. [59]            I fail to see anything in Distribution Lévesque Vending (1986) Ltéé v. ... Distribution Lévesque, supra, was not concerned with interpreting subsection 165.1(2) of the Excise Tax Act and the devices under consideration were not amusement devices but coin-operated devices which delivered goods such as peanuts and bubblegum. [60]            The applicants' counsel relied heavily upon Les Amusements Jolin, supra, which did involve a consideration of the relevant provision of the Excise Tax Act. ...

Every recipient of a taxable supply made in Québec shall, on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due, pay to the Minister of Revenue a tax in respect of the supply equal to 8 % of the value of the consideration for the supply.                      ... Consideration   Value of consideration- general rule                      7.   The value of the consideration, or any part thereof, for a supply is deemed to be equal,                      (1)  where the consideration or that part is expressed in money, to the amount of the money; and                      (2)  where the consideration or that part is expressed otherwise than in money, to the fair market value of the consideration or that part at the time the supply was made.   ...

The point is driven home when one considers the description presented in Kanthasamy that is seen as being appropriate to attract H&C considerations. ... That is not to say that children’s best interests must always outweigh other considerations, or that there will not be other reasons for denying an H & C claim even when children’s interests are given this consideration. ... However, the normal hardship associated with removal from Canada is inevitable and does not justify finding that the BIOC are paramount or trump other considerations. ...

I am of the opinion that the principles, which were applied in the consideration of those cases can be justified in the present appeal. ...   [63]     Unlike the facts in Manrell, RCI and CTVNS in this case are not receiving money in consideration of an obligation not to compete. ... Those three non‑competition agreements were the subject of the Settlement and were cancelled in consideration of the $12 million. ...

  [13]          It is important to note at the outset that the terms of the agreement on the management of the initial investments are not all clear and precise, particularly those relating to the consideration for the funds invested. ... PAYMENT OF THE CONSIDERATION   The acquittance is granted in consideration of the following:   FIVE THOUSAND DOLLARS ($5,000.00), to be by means of five bank cheques made out to Benoît Beaudin, commencing April 15, 2005, and continuing to August 15, 2005.   ...   [70]          What was to have been the consideration for the $350,000 investment? ...

First, it is contended that there was no gift but rather a transfer for consideration. ... The deeds of gift refer to no consideration and I am unable to accept that the extinguishment of the debt of $3,293,000 on the transfer of the properties to Felsen, by reason of the doctrine of merger, constituted consideration within the generally accepted meaning of that term [4]. ... The classic definition of consideration is contained in Lord Dunedin's speech in Dunlop Pneumatic Tyre Company, Limited v. ...

(f) Traditional, Economic, Social and Cultural Considerations [49]   The Notices of Appeal filed by Mr. ... (vi) Traditional, Economic, Social and Cultural Considerations [92]   Although there was no evidence of any traditional, social or cultural considerations that may have been relevant in determining the situs of the employment income of Mr. ... Smoke, in their submissions they raised an economic consideration. As noted above, it is the position of Mr.  ...

As a result, the IAD injected s 1 Charter considerations into its s 15 analysis, which is not the test. ... The Member also conflated the s.15 arguments with the H&C considerations. ... By so concluding, the Member effectively injected s.1 considerations into its s.15 analysis. ...