Search - consideration

No consideration was given at that time to the making of an application for an order extending time. ...

It was the appellants’ evidence that the location of the well vis-a-vis the housing unit was such that when the requirement of an access road, estimated at 100 yards in length, was also taken into consideration they “wouldn’t fit’’ within one acre. ...

It is very seldom you get two cases with exactly the same facts, but the basic consideration on which I must decide is whether the appellant is entitled to the deduction of full farm losses or limited farm loss as set out in the Moldowan case. ...

Second, counsel for the Minister in argument has virtually conceded that some consideration for “rent” should be permitted — but only a lesser portion of the residence. ...

If such a “reasonable expectation of profit” was to be determined only on the results of a particular taxation year, then almost without question the results indicated above for each year would eliminate even any requirement for consideration. ...

Reasonable lease costs in each of the stated taxation years, respectively, for such equipment were no more than $6,000, $4,800, $4,800, $4,800 and $4,800; (c) the Appellant in 1975 delivered goods of the fair market value of $40,500 to a corporation named 567 Jobbers Ltd (“Jobber”) in which corporation Leon Snia- towski’s son, Howard Sniatowski, had a 33% shareholding and was president thereof, in respect of which sale: an amount of only $25,000 was credited to sales in the Appellant’s book of account; and payment was effected by Howard Sniatowski personally in the form of an unsecured loan to the said Howard in the Appellant’s books of account, with the result that the Appellant knowingly sold goods at $15,500 less than the fair market value to a party with whom he was not dealing at arm’s length; (d) the said $40,500 of goods delivered to Jobbers and paid for as described by the said Howard constituted Howard’s capital contribution to Jobbers as consideration for his shareholding. ...

A chartered accountant witness for the appellant, Mr Kates and counsel for the appellant, put forward for the Court’s consideration that the process of preparing a statement of income and expenses itself for any business amounted to a system of “netting” that is producing a net financial result. ...

The case of Stephanie and Lloyd Herman [1976] CTC 2220; 76 DTC 1157, does not deal specifically with a registered Retirement Savings Plan and was not referred to by counsel but it does, in my opinion, provide useful consideration on the general subject of taxability of Pension benefits. ...

In January of 1967, the appellant offered to purchase 27.5 acres of land being parts of Lots 3 and 4, Concession 4, North York (the property) for a consideration of $1,100,000. ...

He was aware that the so-called “finder’s fee’’ of $230,000 had been transferred to Southern Finance and Trade Company Establishment (“Southern’’) and that this was a part of the consideration of $1,450,000 for the sale of the Proctor & Gamble property (“the property”) to Admiran Holdings Limited (“Admiran”) in March 1974. ...