Search - consideration
Results 71 - 80 of 11352 for consideration
SCC
Pharmascience Inc. v. Binet, 2006 SCC 48, [2006] 2 SCR 513
In its undertaking, the manufacturer also agrees to comply with the requirement that “no property given without consideration and no reduction given in the form of a rebate, discount or premium may be granted to a buyer” (Sch. ... Oswaldtwistle Urban District Council, [1898] A.C. 387 (H.L.), in which Lord Macnaghten stated that “[w]hether the general rule is to prevail, or an exception to the general rule is to be admitted [in any particular case], must depend on the scope and language of the Act. . . and on considerations of policy and convenience ” (pp. 397‑98 (emphasis added)). Finally, Anglin J. states that the provisions and purpose of the statute must be taken into consideration. 59 The role of the syndic of a professional order is clearly a public duty. ...
FCA
Canada v. CAMECO Corporation, 2020 FCA 112
At the very minimum, the Court must take them into consideration when engaged in the process of discerning the meaning and application of the provisions of the Charter. ... In this case the Court is able to limit itself to a consideration of terms and conditions which it finds to not be on arm's length terms and that directly relate to pricing. ... It is also important to note that in McKesson, the Tax Court limited itself “to a consideration of terms and conditions which it finds to not be on arm's length terms and that directly relate to pricing”. ...
TCC
Canadian Legal Information Institute v. The Queen, 2020 TCC 56
To answer this first question, I must decide whether CanLII made a supply for consideration or for no consideration. ... The Queen, 2005 TCC 809 to the definition of “consideration”. At paragraph 95 of that decision, Bell J. stated the following: [95] Respecting the second question, the definition of "consideration" is: "consideration" includes any amount that is payable for a supply by operation of law This definition, not being exclusive, includes any amount that would be consideration under common law. ... The amount so required to be paid would be treated as consideration. In all cases, in order to be consideration, the amount must be payable "for a supply". ...
FCA
Machtinger v. Canada, docket A-307-98
The appellant maintains that she did give consideration for the transfer. ... [Emphasis added] [5] It is clear to us from the record that the fair market value of alleged consideration at the time of transfer, if indeed it had any value, was not established at trial. ... The obligation on the appellant at the trial was to establish the fair market value of any consideration that she gave in exchange for the transfer. ...
TCC
Lacroix v. The Queen, 2010 TCC 160
Analysis I The $73,027.60 in GST alleged to be collectible [26] Under subsection 168(1) of the ETA, the GST is payable by the recipient when the consideration for the supply is paid or when the consideration for the supply becomes due, whichever is earlier ... [28] The question, therefore, is when the consideration for the work became due ... [36] Indeed, since Parliament has seen fit to specify that, where there is a written agreement, the consideration becomes due only when the work is substantially completed, it seems to me that this is a good reference point for determining when the consideration becomes due in instances where the supplier has issued no invoice for the consideration. ...
FCA
Commission Scolaire des Chênes v. Canada, [2002] GSTC 11, 2001 FCA 264
Nonetheless, consideration need not be equal to the cost of the good or service for which it is given, and in fact this is rarely the case. ... Consideration obviously does not stop being consideration simply because it exceeds the cost of the service it provides by five percent. [33] Finally, it is incorrect to say that the Minister of Transport did not receive anything in return for the subsidy. ... In that case, the payment is just as much consideration (Bulletin B-067 at pages 3 and 4). ...
TCC
Costco Wholesale Canada Ltd. v. The Queen, 2010 TCC 609
" This leads to a discussion of supply and of consideration. ... But, even if Y is consideration for something, I reiterate that the Respondent simply has not proven to me that the full amount of Y is consideration only for the rights of exclusivity. ... Where is the consideration for this? It is not part of the bounty fee. ...
TCC
Raphael v. The Queen, docket 98-2777-IT-G
Between such persons, it is difficult for a promise to be "consideration" as the open market knows consideration or as it is know between strangers. I would not regard W's promise to H as consideration within the meaning of subsection 160(1). [18] Although I would not regard a compliant spousal promise as consideration, I think there can be valuable consideration passing between two persons who are not in fact dealing at arm's length. ... He then had to consider whether there was valuable consideration for the transfer. ...
TCC
Fiducie Famille Gauthier v. The Queen, 2011 DTC 1343 [at at 1917], 2011 TCC 318, aff'd 2012 FCA 76
This definition was essentially adopted by Black's Law Dictionary, sixth edition: Consideration. ... [16] I accept the definition of consideration laid down in Currie and referred to by Judge Lamarre in Republic National Bank, above, and the definition in Black's Law Dictionary, according to which "consideration" can encompass "[t]he inducement to a contract.... ... The tip is part of the consideration for the caterer's services and constitutes income in the caterer's hands ...
TCC
MacLeod v. The Queen, 2013 DTC 1010 [at at 60], 2012 TCC 379
On January 13, 1994, Wilber MacLeod conveyed his interest in the Property to the Appellant for no consideration. 8. ... (b) Consideration [21] Counsel for the Appellant also argued that the Appellant had provided consideration for the transfer of the mortgage payments. The consideration took three forms. (1) It was the amount of $47,115.31 which the Appellant had paid on January 13, 1994 on her spouse’s tax debt. (2) The consideration also consisted of the services which the Appellant provided to Wilber MacLeod both in his law practice and in the maintenance of their home: R. v. ...