Search - consideration

This amount represented a 74.5% interest in the S & P Index for consideration of $4,464,000.00 (cash) and $10,416,000.00 (the Partnership's Acquisition Note which had been assumed by the partners on a pro rata basis). r.        ... This is a critical consideration that exists beyond the terms of the Note. [28]     The terms of the Note, including the dates of maturity, the amount of the offering, the amending documents and what those amending documents purported to do, were confusing. ... As such, it becomes obvious that the power to reassess under subsection 143.2(15) cannot be defined by considerations revolving around the timing and availability of particular facts and information to the Minister. ...

There is an abundance of case law that 50-50 shareholders who cause a corporation to declare and pay a dividend, while a tax debt is outstanding may be liable under section 160 of the Income Tax Act (the “ Act ”) for having received a transfer of property, for no consideration, from a person, the corporation, with whom they do not deal at arm’s length. ... McCague and 218 deal with each other at arm’s length. a) The Statutory Scheme [42] At the risk of oversimplifying, s. 160 of the Act applies where a taxpayer transfers property, for no consideration or for consideration less than fair market value to persons with whom it does not deal at arm’s length. ... McCague was not paid to him as consideration. [44] It is also clear that Mr. ...

With respect, my consideration of the real substance and intent of the legislation under review leads me to a different conclusion. ... The tax under consideration is essentially an export tax imposed upon oil production. ... That consideration is of minor importance today. In assessing the policy of a new form of taxation the jurisprudence offers no certain guide. ...

However, the elected amount can never be less than any non-share consideration given (the boot). [110]    The calculation of the elected amount for depreciable capital property takes into account the undepreciated capital cost (the “UCC”) of the class of depreciable assets to which the particular asset belongs. ... Such tax is deferred with respect to property acquired by both the transferor and the partnership in the course of the rollover. [125]    If the transferor receives a partnership interest as consideration for a portion of the transferred asset and elects an amount that avoids all or a portion of the tax otherwise payable on the transfer, then the transferor is left with non-depreciable capital property (the partnership interest) having an adjusted cost base less than its fair market value. ... the capitalization of Acquireco by BPC with additional consideration in the amount of approximately $1.3 billion; f.               ...

Apart from these considerations, it would appear that those parts of the definition of “wages” which relate to moneys payable out of revenues of the Dominion are severable from the other parts of the definition. ... Without discussing, for the moment, whether or not the statute under consideration imposes a direct or indirect tax, it might be advisable to ascertain what is the meaning of the word “taxation” used in sections 91 and 92 of the British North America Act. ... The exemption from taxation by provincial legislation of the salaries of judges would be based partly on different considerations than those that would apply to civil servants. ...

In coming to their conclusion, the adjudicators considered the complainants’ evidence and submissions, the governing jurisprudence, the purpose, nature and scheme of the CHRA  , and relevant policy considerations. ... What is controversial is consideration of complaints that, in substance, solely target legislation. ... However, it is not for a reviewing court to reweigh policy considerations. ...

The same considerations do not, however, apply to issues of jurisdiction which are not far removed from issues of constitutionality. ... Consideration of these matters cannot be said to be “perverse” and each was rationally connected to the issues before the CITT. ... Its consideration of the matters impugned by the appellant accordingly would not give rise to review under paragraph 18.1(4)(d) of the Federal Courts Act. ...

These agreements refer to using a risk-based approach to regulate chemical substances and chemical mixtures that includes consideration of both hazard and exposure and looks at potential adverse environmental effects caused by the chemical substance or chemical mixture. ... The scientific considerations that underlay the proposed Order are related to the ability of macroplastics to have an immediate or long-term harmful effect on the environment or its biological diversity as set out in section 64 CEPA. ... In AHR, the Chief Justice observed that where the challenge is to only one or more of the provisions of a piece of legislation, as opposed to the legislation as a whole, the inquiry might begin with consideration of the challenged provision or provisions alone. ...

In consideration for a total outlay of $147,875, they expected tax credits of $356,000. ... It is the only amount the taxpayer ever pays, or expects to pay, in consideration for the tax credits they expect to receive between 2009-2012. ... In consideration for recommending Justice Trading to his clients, Mr. ...

Real estate development never came into play in consideration of this project. ... This led to the comment in the Minutes of the Directors' Meeting of March 6, 1998 that "Coastland should give serious consideration to any real estate offer". ... The quantum of gain that was realized on the sale would appear to have been an important consideration by the Respondent in making the assessment that it did. ...