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The amended subsection 80(1) did not take away any vested or existing right of the Appellant. [27]          Even if the effect of the amendments to section 80 is to impose retrospective considerations, I find that a retrospective operation is necessarily implied by the Act. ... Indeed, for an agreement to effect a valid novation the appropriate consideration is the discharge of the original debt in return for a promise to perform some obligation.... ... This is not, in my opinion, descriptive of the transactions involving letters of credit that are under consideration in this appeal.... ...

A consideration that Jackett C.J. of the Federal Court of Appeal took into account was that the work made the building a long term usable asset – a character it did not previously have due to a serious construction defect. ... Doing a large number of repairs at the same time or doing them to ready a new rental property for rent were not considerations taken into account when considering the purpose and nature of the repairs which were the determinative factors ... I would say that the analysis of the purpose and nature of the work done incorporates consideration of a number of factors each given different weight in different circumstances. ...

)     [39]          There cannot be an acquisition of Drevco shares by Paron in consideration for the contribution of tractors and trailers, and, simultaneously, a US$1,000,000 loan from Paron to Drevco ...   [45]          Since Paron acquired a majority of the shares in consideration for the trucks purchased for the sum of US$1,000,000, it is impossible for Paron to have loaned US$1,000,000 or its equivalent to Drevco ...   [46]          Thus, the appellant loaned US$1,000,000 to Paron, which purchased the trucks, and Paron acquired the majority of Drevco’s shares in consideration for the trucks. ...

In this transaction, the Appellant transferred the portfolio of assets to Newco and took back common shares of Newco as consideration. ...   [39]          I turn now to a consideration of the primary purpose for which each transaction in the series was undertaken ...   [52]          Counsel said that a consideration of the legislative history of the capital regime reveals that from the outset and up to the time of the transactions in issue, the deduction of capital losses under the Act has been limited by anti-avoidance rules that deny the recognition of artificial, superficial or undue losses. ...

This leads to a consideration of whether, legally speaking, each of the holdbacks in the instant case possessed the quality required to bring it within the meaning of a receivable. ... Miller J. of this Court, commenting on the Potash case relied upon by the respondent, stated the following:   39  In the case before me, the Respondent has identified BC Transit's failure as failing to provide any facts respecting the property tax and sublease payments, and failing to provide any reasons as to the "nominal consideration" issue in the Notice of Objection. ... BC Transit is free to argue that property tax and sublease payments are facts that go to the consideration for the lease ...

The grounds for his appeal are identical in respect of each of the tax years under consideration. ...   [32]    The liability for tax under the Excise Tax Act is imposed by section 165 of that Act which, during the period under appeal, provided as follows:   165. (1) Subject to this Part, every recipient of a taxable supply made in Canada shall pay to Her Majesty in right of Canada tax in respect of the supply calculated at the rate of 7% on the value of the consideration for the supply ... The Appellant’s position was clear that he failed to collect the GST and both counsel for the Appellant and counsel for the Respondent submitted that, if GST was applicable, it was to be determined as 7% and not as 7/107 of the amount paid (or payable) as consideration for the services rendered ...

Thus, a gift is a voluntary transfer of property owned by a donor to a donee, in return for which no benefit or consideration flows to the donor (see Heald, J. in The Queen v. ...   [31]          In this case the Appellant did not receive any consideration from In Kind Canada or from any other person involved with the program. ... He did not receive any consideration or any benefit other than the benefit of a credit under the Act in relation to the amount of the donation to In Kind Canada ...

The tests mentioned in cases in other courts are of course helpful but other factors should also be emphasized, including the timeliness of the motion to amend or withdraw, the extent to which the proposed amendments would delay the expeditious trial of the matter, the extent to which a position taken originally by one party has led another party to follow a course of action in the litigation which it would be difficult or impossible to alter and whether the amendments sought will facilitate the court's consideration of the true substance of the dispute on its merits. ... Ultimately it boils down to a consideration of simple fairness, common sense and the interest that the courts have that justice be done.   ... discretionary considerations   [13]     Ms. Tari advances a number of discretionary grounds in opposing leave to amend. ...

(k)        By virtue of the exchange, GST was payable on the consideration, namely, the building located at 375 7th Avenue. [5]      The Appellant Ville de Richmond (sometimes referred to herein as "the Town") was assessed by notice of assessment issued under the Act on April 21, 2004, in respect of the period from October 1, 2002, to December 31, 2002 ... Indeed, an error that is determinative as to consent is not an error related to the principal consideration for the obligation....  ... In my opinion, one can indeed envisage situations in which the economic imperatives of the proposed contract are absolutely central to the decision to enter into a contract and therefore rise to the level of principal consideration and very condition of the obligation. ...

Hakem disposed of the limited partnership unit acquired by him on December 18, 1990, in consideration of the issuance to him of a Class B unit with the same capital value as the limited partnership unit. ... Docherty on October 6, 1997, that: [11]... in consideration of your group's assistance, JEBB will make available to your group a small percentage of the equity investment in the project. ... Unsigned minutes of a February 7, 1996, Partnership meeting indicate approval of the 1995 financial statements. [47]     From its perspective, Pruefer reported the amounts billed by it to the Partnership in its own financial statements for the relevant period but also:-         as a Class A partner in the Partnership, had losses allocated to it from the Partnership (occasioned by its own billings to the Partnership) in 1990 and 1991 (approximately $791,100 and $410,000 respectively);-         claimed doubtful or bad debts ($1,220,000 and $3,839,941) with respect to its billings to the Partnership for its 1992 and 1993 taxation years yet continued to bill substantial amounts in subsequent years;-         reflected in its GST recordings, a write-off of its billings to the Partnership for 1992 and 1993; and-         made negative adjustments in its accounts with respect to subsequent billings to the Partnership. [48]     In a Notice of Objection dated June 1996, filed by Pruefer concerning a GST assessment in regards to the Windsor Multi-Use Facility, Pruefer stated: In respect of each of the projects the taxpayer has made a taxable supply for consideration to a person with whom the taxpayer was dealing at arm's length and in each case the taxpayer has determined that the indebtedness of that party was not collectible and was a bad debt. [49]     Pruefer made no efforts to collect from the Partnership or the Partners any debt outstanding. ...