Search - consideration

To establish this amount, the Court, in addition to the consideration of the foregoing, also took into account the tax effect ...

., in May 2001 at a stated consideration of $165,000.00.  Mr. Kan’s position is that he did this as Ms. ...

Consequently, we are hereby signing this Letter Agreement at this stage in its simplest form to confirm:   a)       all expenses that will be incurred to cause the currency at par system to be marketed shall be shared equally; b)       all benefits whether they be revenues or other benefits available arising out of the marketing of the currency at par system shall be shared equally; c)       all decisions of a material nature will be made jointly whereby there is required mutual agreement between us pertaining to such matters. d)       we shall not have any right to charge fees of any nature whatsoever to our joint venture it being understood that the work being performed is in consideration of this partnership and the only benefits that we will derive will be those that we mutually agree upon in the future where we shall have equal rights to share equally on [sic] any revenues after reimbursement of our direct expenses; 8.         ...

There is no mention of her doing so in consideration of the Appellant's forgiveness of her indebtedness. [8]      In my view, the evidence supports the conclusion that the Appellant wisely recognized that his artistically talented daughter would benefit from attending the specialized school in Edmonton. ...

In order to be taken into consideration in the calculation of support, only amounts that are payable on or after the commencement day of the order are added into the calculation.  ...

What constitutes a "written agreement" within the meaning of paragraph 60(b) has been given much judicial consideration. ...

  [33]     Taking all of the factors into consideration, considering the evidence and what the parties said, and having regard to the documents presented, the Court is satisfied beyond any doubt that the Appellant was an employee during the period in question. ...

A person dealing at arm’s length with the Payor would not have devoted to the Payor’s business all the hours the Appellant devoted to it nor would he or she have accepted to assume all responsibility for running the business in consideration of a salary similar to that of a person who worked almost half the hours he or she did and had no additional responsibilities after hours ...

" [11]     It appears clear that the Minister proceeded pursuant to subsection 152(4.2) and it follows that subsections 165(1.2) and 169(1) preclude any appeal to this Court. [12]     Consequently as this Court has no jurisdiction the appeals are quashed. [13]     However, if the Appellant were to apply under the rules governing the fairness package, I would recommend that serious consideration be given to her application considering the Appellant's assertions she did not sign her returns and did not receive any income nor was she an employee of the alleged employer. ...

The four-fold test involves consideration of the elements of control, ownership of tools, chance of profit and risk of loss. ...