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Results 5021 - 5030 of 11355 for consideration
TCC

Phénix v. R., [1998] 1 CTC 2379, 98 DTC 1524

Eldorado hereby rents to Radisson the surface plant described in schedule “A” attached hereto for the following considerations: 1.1 This rental agreement is consented for a period of ten years from May 19, 1987 to May 19, 1997. 1.2 A sum of $125,000 per month for the period beginning on May 19, 1987 to February 19, 1988. ... Why would a buyer (the Radisson-Rupert group) of a “surface plant” purchased for $894,665 have agreed to pay an additional $275,335 without consideration to a seller (Eldorado) with whom it was not related? ... How are we to explain the fact that Rupert agreed to cancel the Rupert-Radisson lease without further consideration? ...
FCTD

Democracy Watch v. Canada (Attorney General), 2023 FC 31

The legislature and executive balance competing political, economic and social considerations. ... I accept that Justice Le Dain refers to the potential for pre-appointment considerations to affect the perception of judicial independence. However, notwithstanding that comment, such considerations did not form part of the essential conditions for judicial independence identified by the Supreme Court in that case. ...
SCC

Frederick Franklin Worthington v. Attorney-General of Manitoba, [1935-37] CTC 193

Apart from these considerations, it would appear that those parts of the definition of "wages” which relate to moneys payable out of revenues of the Dominion are severable from the other parts of the definition. ... Without discussing, for the moment, whether or not the statute under consideration imposes a direct or indirect tax, it might pe advisable to ascertain what is the meaning of the word "‘taxation’’ used in sees. 91 and 92 of the British North America Act. ... The exemption from. taxation by provincial legislation of the salaries of judges would be based partly on different considerations than those that would apply to civil servants. ...
MBCA decision

Provincial Treasurer of Manitoba v. William Wrigley (Jnr.) Company, Limited, [1945] CTC 299

Freeman, [1939] 2 K.B. 1, the manner of operation was very similar to that in the case now under consideration. ... That leaves for our consideration only the questions of a manufacturing profit and the apportionment of profits. ... Our sec. 3 excludes from consideration the " ‘ sources ’ from which the income is derived. ...
TCC

Stack v. The King, 2024 TCC 163, 2024 TCC 164

Choulli obtained information from others that they considered during the audit, they recorded this information and noted their consideration of it in the audit file, either by referring to it in the T2020s, by preparing and retaining meeting summaries, or by retaining copies of documents and emails. ... Ultimately it boils down to a consideration of simple consideration of simple fairness, common sense and the interest that the courts have that justice be done. [59] [74] Canderel [60] is the leading case from the FCA on the applicable principles to consider in whether to grant leave to amend. ... Again, this redaction may be carried out generously to remove identifying, proprietary, privileged and irrelevant considerations. ...
TCC

Beaudry v. The Queen, 2010 DTC 1266 [at at 3853], 2008 TCC 17, aff'd Romar v. The Queen, 2010 DTC 5076 [at 6816], 2009 FCA 48

CMRA paid C$1.00 in consideration therefor. There was no similar contract in place to protect Coral from any depreciation of the currency.   ... A technological uncertainty may thus arise that is imposed by economic considerations. ... ]     [126]   The test under consideration in Keeping was reasonable expectation of profit. ...
TCC

Vanex Truck Service Ltd. v. The Queen, docket 96-4842-GST-G

These fees or tariffs depend upon the type of goods hauled, the time of delivery and other business considerations. ... In the case at bar Vanex was liable to pay the consideration for the supply and did so. ... He had been an employee of the Appellant, had leased his vehicle at one time to the Appellant and received generous consideration for it. ...
FCTD

Girouard v. Canada (Attorney General), 2019 FC 1282

The other briefing note is dated June 3, 2016, and reads as follows: POLITICAL CONSIDERATIONS – I have reviewed the joint letter and think it is very good. ... As for the redactions, there is no evidence that the redactions hide any unlawful motives or considerations on the part of the Minister. ... In addition, nothing was preventing the second Inquiry Committee from taking the observations of the minority of the first Inquiry Committee into consideration in its analysis. ...
SCC

R.S. v. P.R., 2019 SCC 49, [2019] 3 SCR 643

In such a case, the underlying considerations of art. 3137 C.C.Q. simply do not apply, and it is as a result not open to the Quebec court to stay its ruling. ... It cannot be maintained that a failure to take the possibility that the Quebec judgment will not be recognized in Belgium into consideration caused her analysis to be unreasonable. ... I therefore find that the Court of Appeal was also right to note that the Superior Court had failed to take this factor into consideration. ...
TCC

Erb v. The Queen, 2000 DTC 1401 (TCC)

It is obvious that had the land been conveyed directly to Arthur this would have constituted a conferral of a benefit on him qua shareholder under subsection 15(1) to the extent that the fair market value exceeded any consideration paid. In fact, no consideration was ever paid by Brad although evidently Arthur said that he thought Brad ought to pay $10,000 because that was what another grandchild had paid for a lot. ... On a plain reading, the section will not be applicable where there exists no intention by the taxpayer to avoid receipt of funds in his hands by arranging payments to be made without adequate consideration to third persons. ...

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