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TCC

Ike Enterprises Inc. v. The Queen, 2017 TCC 160

There might be other considerations, but in the end, the final bill will constitute the solicitor and client costs as between the lawyer and his or her client. [35]         The final bill described above will give rise to an actual legal obligation to pay. ... Those considerations are not relevant. [46]         The respondent also argues that the total amount in issue was relatively small (a potential tax refund of $63,949.00), and that “no unsuccessful party could reasonably expect to face costs of 180% of the amount at issue”. ... Different taxpayers will be motivated by different considerations. [47]         If the only consideration was the quantum of a potential tax refund, the respondent could reject all offers of settlement with impunity, deploy its vast resources where it felt that policy considerations were at play and then, if unsuccessful, argue that it should not be expected to pay substantial indemnity costs for such a small amount. [48]         While the Court does not quibble with the notion that the quantum of costs is to be determined in relation to “the reasonable expectation of the unsuccessful party” (Hervé Pomerleau, para 12), what a reasonable expectation would be in this case must first be established by the Court? ...
FCTD

Shaheen v. Canada (Citizenship and Immigration), 2019 FC 1328

As the Respondent notes, while the Ribic factors are a non-exhaustive list, the Court has recently confirmed the application of these factors to the consideration by the IAD of H&C grounds in residency obligation appeals (see, e.g. ... He equates this consideration to the “possibility of rehabilitation” factor that Ribic prescribes for appeals arising from criminality. ... Furthermore, given that the outcome of this application for judicial review turns on the reasonableness of the IAD’s consideration of the particular facts of this case, the proposed question would not be determinative of an appeal. ...
TCC

George J. Allen v. Minister of National Revenue, [1989] 2 CTC 2093, 89 DTC 380

Llandaff had agreed to pay Allen $40.00 as consideration for the purchase of the said 40 Common Shares of E.C.L. but this amount was not in fact paid. 5. ... Regarding the purchase by Hettinger of 40 common shares, there is no direct evidence if consideration was given for the acquisition of the shares. ... These shares were returned to the appellant in 1980 by Hettinger and Detzler and in 1982 by Llandaff for a nominal consideration or for no consideration. ...
T Rev B decision

Douglas G Barrett v. Minister of National Revenue, [1979] CTC 2597, 79 DTC 567

That agreement (Exhibit A-11) reads as follows: MEMORANDUM OF AGREEMENT made this 30th day of April, 1976 BETWEEN: THE CHILDREN’S AID SOCIETY OF THE CITY OF ST THOMAS AND THE COUNTY OF ELGIN hereinafter called the SOCIETY OF THE FIRST PART — and — DOUGLAS G BARRETT, of the City of St Thomas, in the County of Elgin, hereinafter called BARRETT OF THE SECOND PART WHEREAS the SOCIETY has entered into a contract of employment with BARRETT dated October 17th, 1976; (sic) AND WHEREAS BARRETT had requested this be terminated and that the parties enter into this Agreement; AND WHEREAS the SOCIETY has agreed thereto; NOW THEREFORE THIS INDENTURE WITNESSETH that in consideration of the mutual covenants herein contained and other good and valuable consideration, the parties hereto mutually covenant and agree each with the other of them as follows: 1. ... Subsection 6(3) reads as follows: (3) An amount received by one person from another (a) during a period while the payee was an officer of, or in the employment of, the payer, or (b) on account or in lieu of payment of, or in satisfaction of, an obligation arising out of an agreement made by the payer with the payee immediately prior to, during or immediately after a period that the payee was an officer of, or in the employment of, the payer, shall be deemed, for the purposes of section 5, to be remuneration for the payee’s services rendered as an officer or during the period of employment, unless it is established that, irrespective of when the agreement, if any, under which the amount was received was made or the form of legal effect thereof, it cannot reasonably be regarded as having been received (c) as consideration or partial consideration for accepting the office or entering into the contract of employment, (d) as remuneration or partial remuneration for services as an officer or under the contract of employment, or (e) in consideration or partial consideration for a covenant with reference to what the officer or employee is, or is not, to do before or after the termination of the employment. ... I now must decide whether or not that payment “cannot reasonably be regarded as having been received (c) as consideration or partial consideration for accepting the office or entering into the contract of employment, (d) as remuneration or partial remuneration for services as an officer or under the contract of employment, or (e) in consideration or partial consideration for a covenant with reference to what the officer or employee is, or is not, to do before or after the termination of the employment.’’ ...
EC decision

Mary Ada Cox and Montreal Trust Company, Executors of the Will of Harris Cox v. Minister of NATIONAL.REVENUE, [1969] CTC 606, 69 DTC 5400

(ii) charge or pledge the policy as security for any purpose, (iii) borrow from the insurer on the security of the policy, (iv) cancel, surrender or otherwise terminate the policy, or (v) assign the policy or revoke any assignment thereof; and By virtue of Section 4(1) of the Act* [5] there shall not be included in computing the aggregate net value of property passing on death the value of any property sold by the deceased by bona fide sale for a consideration to be paid or agreed to be paid unless that consideration was otherwise than full consideration for the property sold. ... He contended that, in the result the deceased divested himself of the policy, for which he received no consideration so that the policy was given to his wife gratuitously which is the very essence of a gift. ... Where in fact and in law there were two transactions, one voluntary and one for value, I cannot treat them as being what in fact and in law they are not, a single transaction without consideration. ...
FCTD

Bank of America v. Canada (Attorney General), 2023 FC 1496

However, a temporal assessment is a relevant consideration as the 141.02 scheme is essentially based on pre-approval. [27] I emphasize that not limiting the criteria for consideration does not mean they are irrelevant for consideration in the overall exercise of discretionary power. ... In my view, the Minister’s consideration of the Applicant’s failure to do so is not an error of law. ... Several of the factors directly or indirectly allude to this contextual consideration. ...
SCC

M. D. Donald Limited v. Charles R. Brown, [1928-34] CTC 153

There had (on 12th June, 1928) been a conveyance to them of these lots, executed by the company, for the expressed consideration of one dollar and ‘‘other good and valuable consideration”; the resolution, however, by which the sale had been authorized by the Board of Directors having fixed the consideration at the nominal consideration of one dollar. ... They were transferred to the company shortly after its incorporation, for a nominal consideration, apparently. There is no suggestion that the consideration was anything but nominal. ...
BCCA decision

His Majesty the King v. Minister of Finance of British Columbia., [1928-34] CTC 320

:—This is an appeal against an absolute order for mandamus obtained by a mining company commanding the Minister of Finance to forthwith ascertain and take into consideration the acquisition costs to the Pioneer Gold Mines of B.C. ... The property was acquired from David Sloan for the consideration of $1,600,000 paid by the allotment of 1,600,000 fully paid shares of the company at $1 a share. ... Consideration too of the $100,000 paid for the working bond in its relation to the determination of the cost to the ultimate purchaser, was not extraneous or irrelevant. ...
TCC

Cliche c. La Reine, 2005 TCC 622

b)      Was there a consideration given by Appellant at the time of the assignments?             ... In other words, it was a consideration that had to be taken into account ...   [22]     The Court therefore cannot take Furfaro‑Siconolfi into consideration in the present case because the gifts involved are not similar ...
FCTD

Arthur G. Roberts and Richard Britton-Foster, Executors of the Estate of Elizabeth Ann Roberts v. Minister of National Revenue, [1971] CTC 668, 71 DTC 5430

The company directors passed a resolution providing for the allotment and issue of a further 197 common shares of the company to Elizabeth Ann Roberts and also fixed the consideration for the said allotment and issue as $324,481. ... The Lillooet letters patent clearly state that the common shares can only be issued for an increased consideration on payment to the Treasurer of the increased fees and on the issuance of the certificate by the Provincial Secretary. ... The wording of the letters patent make it clear that these two steps are conditions precedent to the issuance of common shares for an increased consideration. ...

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