Search - consideration

So I forwarded the information, telling him in effect: “A court case has just been heard, and here is what was said in that case... and it confirms as it were that value is an important consideration.” ... Paradis disposed of the painting without receiving any consideration from Musée de Joliette, which as a consequence was enriched by the acquisition of a new painting and Dr. ... I do not believe that the receipt for tax purposes can be looked upon as consideration for the painting. ...

Rather, the Act contains both objective elements — embodied in the reasonable person language — and subjective elements — inherent in individual considerations like “skill” and the idea of “comparable circumstances”. ... There is no evidence to suggest that the appellant provided consideration to Computer or that the payment was part of a bona fide business transaction. ... There is no indication that the equipment in question was owned by Alpha, that a transaction of some type actually took place, that a credit was given for such equipment or that any consideration changed hands. ...

A frequently cited statement of those factors is set out in Canderel, as follows: With respect to amendments, it may be stated … that while it is impossible to enumerate all the factors that a judge must take into consideration in determining whether it is just, in a given case, to authorize an amendment, the general rule is that an amendment should be allowed at any stage of an action for the purpose of determining the real questions in controversy between the parties. ... A court should give significant consideration to amendments which further the ability of the trial court to determine the questions in controversy…. [6] [9] The above statements indicate that, in determining whether to grant leave to amend a pleading, a judge should, at a minimum, consider the following three questions, each of which must be satisfied: (a) Would the proposed amendment assist the Court in determining the real questions in controversy between the parties? ... Ultimately it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done. [8] [Emphasis added.] [12] The burden on a party seeking to amend its pleading is “heavier when the amendments at issue purport to withdraw substantial admissions and would result in a radical change in the nature of the questions in controversy.” [9] That is the situation here. [13] In Ketteman v. ...

The appellant also guaranteed loans made by the CIBC to Beeandee without any consideration from Beeandee. ... The same considerations apply to shareholder guarantees for loans made to corporations. ... In my opinion, the evidence shows rather that the ap- pellant invested money in Place d’Embrun in consideration for shares, and that the appellant merely advanced working capital to that related company. ...

These considerations have not influenced my decision but they have alleviated my concern about declaring an enactment of the British Columbia Legislature to be unconstitutional. ... After considering earlier legislation and earlier cases, Lord Phillimore, in giving judgment for the Privy Council, concluded that the taxation was direct taxation and the only relevant consideration was whether the taxa tion was.. within the Province”. ... This consideration renders it unnecessary to discuss the effect of the various sub-sections of s 4 of the Succession Duty Act, on which so much stress was laid in argument. ...

He conceded that in making the calculation for the purpose of the Plamondon and Beaudry estates of the amounts to the credit of each member as of the end of 1968 (Exhibit R-1) the effect of the amended plan on contributions since January 1, 1966 was not taken into consideration but he held that the amendment only established a minimum. ... It should be pointed out, however, that Section 139(1) (ahh) refers to a plan “accepted by the Minister for registration for the purposes of this Act in respect of its constitution and operations for the taxation year under consideration’’ (italics mine). ... All the beneficiaries had had long service with the company and these payments could certainly be justified on business considerations having regard to their service (compare Chesley Arthur Crosbie Estate v. ...

Additionally, she was unable to explain an insurance certification that the Mineola property was vacant. [71] These facts establish that the appellant did not give thoughtful, deliberate and careful consideration before deciding to not report the Mineola Gardens gain. ... Thus, where a transfer is made for no consideration, the onus is placed on the transferee to demonstrate that a gift was intended. ... Her own pleading made clear that her claim was based on loss of rental income and/or of reduced value of the premises, rather on personal aspects such as frustration, etc. [137] Assuming a gross negligence penalty was reassessed in respect of the aforesaid $5,000 deposit for which the appellant did not provide documentation excusing it from consideration as unreported income, I have insufficient basis to concur. ...

In addition, he set out several considerations that seemed to him to point to the fact that the appellant was carrying on a profession. At page 164, he said: “‘On these findings of fact, it seems to me that the following six considerations point to his carrying on a profession. ... I have given careful consideration to this suggestion but have come to the conclusion that such a disposition of the appeal ought not to be made. ...

As the SCC made clear: “When the Minister makes discretionary decisions, she provides her opinion, guided by policy considerations. ... This is because subsection 247(10) does not require the Minister to apply the facts and the law in exactly the same way to every taxpayer; her decision is based on policy considerations rather than the strict application of the law to the facts: Dow Chemical at para 50. ... In arriving at this new determination, the Minister was presumably guided by the same provision of the ITA and the same policy consideration as set out in the VDP Operations Manual. ...

As is provided in Placer Dome Canada Ltd. v Ontario: “Reference to the purpose of the provision ‘cannot be used to create an unexpressed exception to clear language’”. [9] [67] The version of 95(2) passed by Parliament versus the semblance of a version described at length by Respondent’s counsel may be contrasted in the two columns below: The version as Parliament passed the legislation How Respondent’s counsel would read it For the purposes of this Subdivision, (b) the provision by a foreign affiliate of a taxpayer, of services or of an undertaking to provide services (i) is deemed to be a separate business other than an active business, carried on by the affiliate, and any income from that business or that pertains to or is incident to that business is deemed to be income from a business other than an active business, to the extent that the amounts paid or payable in consideration for those services or for the undertaking to provide services (A) are deductible, or can reasonably be considered to relate to amounts that are deductible, in computing the income from a business carried on in Canada, by (I) any taxpayer of whom the affiliate is a foreign affiliate, or First Deeming Provision (a) The provision of services (b) By a foreign affiliate (c) Is deemed to be a separate business other than an active business carried on by the affiliate Second Deeming Position (d) To the extent that the amounts paid that are consideration for those services (e) Are deductible (f) In computing the income of the taxpayer in Canada of who the affiliate is a foreign affiliate (g) That income is deemed to be income from a business other than an active business [68] In argument, the Court requested Respondent’s counsel to explain in detail why manifest clarity of the subsection was present given counsel’s submitted “re-worked” unambiguous extraction. ... But my- my point, Your Honour, is simply that-- so, the next aspect is the way-- the way I'll break it down-- at least the way it's easier for myself to understand is that-- to the extent that there is an amount or there are amounts that are paid, those amounts are in consideration for services to the extent that those amounts that are paid […] […] […] There are two things that happen, provision by a foreign affiliate of services, one, is deemed to be a separate business other than an active business carrying on (inaudible) MS. ... There is ambiguity in the interpretation of “services” and consideration of the net income inclusion provided by BlackBerry’s US Affiliates to determine if the targeted mischief occurs. ...