Search - consideration

If a man gives his services, whatever consideration he gets for giving his services seems to me a remuneration for them. ...

In fairness to the Respondent, the Court has also taken into consideration the fact that the timing and outcome of the decision (which is a matter of altered law and not fact) of the Federal Court of Appeal are beyond the control of either party. ...

)   [14]          An important consideration in this case is whether Worldwide had the power to control the manner in which Ms. ...

He stated:   First, one identifies potentially relevant factors tending to connect the property to a location and then determines what weight they should be given in identifying the location of the property in light of three considerations: the purpose of the exemption from taxation, the type of property and the nature of the taxation of that property [5]. [15]          The purpose of the exemption, as discussed by LaForest, J. in Mitchell v. ...

In Angle v MNR, [1975] 2 S.C.R. 248 (SCC), Laskin J. described the reason for the rule:        The basis of issue estoppel as well as a cause of action estoppel has been variously explained; for example, that it is “founded on considerations of justice and good sense” (see New Brunswick Railway Co. v. ...

Since B2C is not such an entity, this CRA publication is not a relevant consideration either ...

In August 1992, the Appellant transferred his half of the shares in PHC to Crossin for no consideration but the Appellant was obliged to assume $186,000 of the debt held by PHC. ...

This is a particularly pressing consideration here where tax deductions relating to donations in the range of $500,000,000 are potentially affected. ...

In so assessing the Appellant and confirming the Assessments, the Minister made the same assumptions of fact as follows: (a)         the Appellant was incorporated under the laws of Saskatchewan as a business corporation; (b)         the Appellant registered for the purposes of the Excise Tax Act (the "ETA") and was a registrant at all relevant times; (c)         during the Relevant Period the Appellant provided individuals, eligible by virtue of a Saskatchewan Government program known as "the Self Employment Program", with instruction, training and support to develop, implement and operate viable businesses ("educational services"); (d)         in connection with the educational services the Appellant also provided equipment, materials and supplies ("technology and supplies"); (e)         the Appellant received consideration from individuals participating in the Self Employment Program for the educational services and the associated technology and supplies of $132,281.40 and $12,701.60 respectively; (f)          the educational services and the technology and supplies provided to the individuals were taxable at 7%; (g)         the Appellant was required to collect tax on its supply of educational services and associated technology and supplies of $9,259.70 and $889.11 respectively for a total amount of $10,148.81; (h)         in filing its GST return for the Relevant Period the Appellant failed to report the tax collectible referred to in the previous subparagraph. ...

The Appellant testified that in spite of this, no money changed hands between them in November, so the real consideration was the exact amount of the arrears that were forgiven in February. ...