Search - consideration

Chartrand’s property transferred to her, without consideration, while Mr. ... Subsection 325(4) reads as follows:   325. (1) Where at any time a person transfers property, either directly or indirectly, by means of a trust or by any other means, to (a) the transferor’s spouse or common-law partner or an individual who has since become the transferor’s spouse or common-law partner, (b) an individual who was under eighteen years of age, or (c) another person with whom the transferor was not dealing at arm’s length, the transferee and transferor are jointly and severally liable to pay under this Part an amount equal to the lesser of (d) the amount determined by the formula A- B where A is the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given by the transferee for the transfer of the property, and B is the amount, if any, by which the amount assessed the transferee under subsection 160(2) of the Income Tax Act in respect of the property exceeds the amount paid by the transferor in respect of the amount so assessed, and (e) the total of all amounts each of which is (i) an amount that the transferor is liable to pay or remit under this Part for the reporting period of the transferor that includes that time or any preceding reporting period of the transferor, or (ii) interest or penalty for which the transferor is liable as of that time,   but nothing in this subsection limits the liability of the transferor under any provision of this Part ...

They could be in the neighbourhood of $50,000. [6]       I do, however, believe that, in light of a number of considerations which I shall mention below, the appellants, and in particular Mr. ... If we add the premium it comes to about $300,000. [10]      Taking all of these considerations into account, I am fixing the costs of the appellants at $275,000. ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...

The number of years of service is not taken into consideration.   [10]     Thus, two people, each with a very different number of years of service, could receive the same compensation following an accident at work if their salary were the same at the time of the accident ... Indeed, it is interesting, essential even, to take into consideration sections 35 and 39 of the RCMPSA, at Part III:   PART III SUPPLEMENTARY BENEFITS 35. ...

  [22]     It was established that the Appellant invested time in the business in consideration of her future, when it is anticipated that she will rise to ownership of the business ... Yet the Minister, in his analysis, did not take this fact into consideration.   ...

In many cases, other liturgical actions are offered in consideration of the person’s situation: refusal of sacrament, medical condition not justifying the administration of the sacrament, etc. ... It does not take into consideration the organization and the current pastoral framework providing spiritual and religious services in a hospital, including those belonging to the Catholic faith, which only recognizes one status for chaplains, referred to as pastoral animators. ...

In his words, he did not want to be "tied down to that person". [5]      With all these considerations in mind, he first hired his spouse, Nancy Lydon, on January 1, 2000. ... He expected each intervenor to provide four to six reports a month, and paid them a predetermined remuneration by way of consideration therefor. ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ...

The games theory expressed by the Scottish court implies that the paramount consideration is how you play the game and justice and the interests of the litigants are relegated to a subordinate position. ... Mount in his testimony did not deny the assertion. [18]     A second consideration that I think is of significance is that Mr. ...

This balance does not take into consideration the payment of $1,727.16 made by the appellants. [16]     The first requirement is thus to determine the balance actually owed by 9082, of which the appellants were the directors. ... 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". ...