Search - consideration

In my opinion, the considerations applicable to determining whether a deduction can be made as alimony or as other allowance are the same. ...

The promotion of equality entails the promotion of a society in which all are secure in the knowledge that they are recognized at law as human beings equally deserving of concern, respect and consideration. ...

I understand he had not applied for the rebate at time of trial and I advised him to do so forthwith since the application is to be filed within four years after the day the consideration for the supply became due or was paid without becoming due, that is, on or about July 5, 1994. [19] The appeal is dismissed. ...

I have in mind such things as the extensive renovation of the upstairs apartment, the removal of the cathedral ceiling and the construction of a third bedroom. [21] Another line of enquiry that the assessor might have followed would have involved a consideration whether in any year it was reasonable to attribute only 50% of the expenses to the appellant’s personal use. [22] These questions raise legitimate concerns. ...

He thought about it and on consideration decided to accept the offer, thus terminating his retirement. ...

Distinguishing this case from Phaneuf, there was no element of gift, personal bounty or of consideration extraneous to Mrs. ...

Fundamentally, therefore, there is only one debt and only that debt can bear interest. [4] First, subsection (1) of s. 160 in fact states that the transferee is jointly and severally liable and that his or her liability is limited to the lesser of the two amounts mentioned in s. 160(1)(e)(i) and (ii), namely (i) the value of the property transferred less the consideration, and (ii) the total of all amounts which the transferor is liable to pay in or in respect of the year of the transfer or any preceding year, that is to say, for the year of the transfer and for any preceding years. [5] Secondly, s. 160(2) provides that the Minister of National Revenue ("the Minister") may at any time make an assessment. ...

The term "comparable" takes into consideration the size, type and location of the accommodation. ...

Considerations include time spent, motives or reasons, dwelling establishment, background, mode or routine of life and connections with homes and family. [9] Here we have two infant children. ...

In my view the major assumptions upon which the Minister has based his decision have been satisfactorily displaced by the Appellant’s evidence. [11] In cases of this sort, the Federal Court of Appeal has made clear that it is up to the trial judge to make a careful review of the evidence and then apply not four separate tests, but one test which takes into consideration such matters as the opportunity of the Appellant for profit and loss, ownership of the tools and the degree, if any, to which the Appellant’s activities are integrated into that of the company. ...