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On 23 December, 1976, all RMC’s issued old class “A” and “B” shares were disposed of in consideration for the following new RMC preferred shares: 6,150 class “A” preferred shares, 30,700 class “B” preferred shares and 13,150 class “C” preferred shares. ... The plaintiff disposed of its old shares to RMC which cancelled them and issued new shares to the plaintiff in consideration for the old. ...

As previously mentioned, in arriving at the offer the director's primary consideration in arriving at the option price was the cost of reinstating their land holding position. ... If the resale of the property was a motivating consideration one would expect to find some effort to test the market after its acquisition. ...

With respect, I do not agree that Moldowan suggests disjunctive consideration of pertinent factors in quite the way the learned trial judge has dealt with them. ... Pure quantum measurement is not a deciding consideration. With regard to the first two factors mentioned by Dickson, J. namely, time spent, capital committed and profitability, the trial judge found as a fact (appeal book at 1132) that the taxpayer was spending considerable time on the farm taking time off from his other employment, much of it without pay and that he was investing a relatively important amount of capital in it. ...

(b)                On November 23, 1993, the Bank assigned to the Partnership the mortgage receivable and its interest in the foreclosure proceedings, taking as consideration 10,000 limited partnership units of the Partnership at $1,000 each, for a total of $10 million. ... The respondents quote the underlined portion of the reasons of Justice Sexton, writing for the Court, at paragraph 26: The words of the Act require consideration of a transaction in its entirety and it is not open to the Crown artificially to split off various aspects of it in order to create an avoidance transaction. ...

Theoretically one might, in a connected series of events leading to a predetermined conclusion, postulate as the purpose of each event in the sequence the achievement of the result that immediately follows but in determining the “purpose” of the use of borrowed funds within the meaning of paragraph 20(1)(c) the court is faced with practical considerations with which the pure theorist is not concerned. ... The practical consideration which I see in the delivery of the promissory notes was the completion of a well-conceived estate plan and not the earning of any income. ...

The seven factors are:   (i)                 The Respondent had no enforceable claim to the payment; (ii)               there was no organized effort on the part of the Respondent to receive the         payment; (iii) the payment was not sought after or solicited by the Respondent in        any       manner; (iv)                         the payment was not expected by the Respondent, either specifically      or         customarily; (v)               the payment had no foreseeable element of recurrence; (vi)                         the payor was not a customary source of income to the Respondent; (vii)                       the payment was not in consideration for or in recognition of property,   services or anything else provided or to be provided by the Respondent; it          was not earned by the Respondent, either as a result of any activity or           pursuit of gain carried on by the Respondent or otherwise. [5]   [8]     Cranswick must be read in light of the fact that the trial judge’s statement that the payment was not made by reason of any enforceable claim asserted by the shareholders of the Canadian subsidiary results from a specific statement to that effect contained in an agreed statement of facts. ...   [12]     The final Cranswick factor relied on by the appellant is that the payments were not made in consideration for property, services or anything else provided by him, or as a result of any activity on his part. ...

During the relevant period—1954 to 1961—the appellant carried on a business that consisted of (a) negotiating contracts with members of the public under which, in consideration of being paid a series of amounts over a period of time, it agreed to pay a specified amount at some time in the future; and (b) investing the amounts received under such contracts. 2. ... It must be answered having regard to the facts of the particular case and the weight which must be given to a particular circumstance must depend upon practical considerations. ...

One consideration was that the plaintiff would move its head office into that building and encourage other tenants over whom it had some control, e.g., its lawyers, accountants, to move in as tenants. ... The same considerations which caused the Minister’s auditor to conclude that the gain on the sale of 101 The Queensway by Holdings was a capital gain, leads me to conclude that the gain on the sale of 89 The Queensway from 1976 when development commenced to the time of sale, should also be considered capital gain. ...

I should have arrived at the above conclusion from a consideration of the words of the statute alone and it appears to me to be fortified by a consideration of the following circumstances. ...

(c) [deleted] (d) To provide a meeting place for the consideration and discussion of questions affecting the interests of the community. ... The same considerations apply when there is a trust for the publication of a book. ...