Search - consideration

Child support was withdrawn from the Court's consideration because on that same day, the Thomsons, on the advice of the officer, had set out their agreement regarding child support in another court-provided standard form document entitled "Separation Agreement". [3]      As a newly single parent, Annette was around this same time seeking family benefits known as "Mother's Allowance"; under this provincial scheme, the Mother's Allowance for which a qualifying mother is otherwise eligible is reduced by the amount of child support she receives. ...

He made no attempt to distinguish between amounts spent on revenue and on capital account, or to take any of the provisions of the Act into consideration. ...

Surely this is an entirely subjective consideration, one man's lava lamp being another man's Picasso. ...

.- The property sold, the home at 105 Vintage Crescent, was equally capable of being capital or the subject of trade; that is the very question under consideration. 2.      ...

Not surprisingly, the results by each were quite different, with the appellant's search suggesting that it was unusual for hair salons to provide nail services and the Crown's search leading to the opposite conclusion. [15]     This issue deserves more consideration than is possible in written submissions. ...

Swift could be carrying on his own business of driving taxis, with 1022239 Ontario being in effect his only customer. [9]      On the facts of this particular case, the control factor is in my view the most important consideration and I agree with 1022239 Ontario that this factor weighs strongly in favour of self-employment. ...

Therefore, although no money changed hands, a legal right to the value of $430.00 was transferred by each to the other every month as consideration under the terms of paragraph 11. ...

Debts established to be bad debts and shares of bankrupt corporation (1)         For the purposes of this subdivision, where (a)         a debt owing to a taxpayer at the end of a taxation year (other than a debt owing to the taxpayer in respect of the disposition of personal-use property) is established by the taxpayer to have become a bad debt in the year, or (b)         a share (other than a share received by a taxpayer as consideration in respect of the disposition of personal-use property) of the capital stock of a corporation is owned by the taxpayer at the end of a taxation year and (i)          the corporation has during the year become a bankrupt (within the meaning of subsection 128(3)), (ii)         the corporation is a corporation referred to in section 6 of the Winding-up and Restructuring Act that is insolvent (within the meaning of that Act) and in respect of which a winding-up order under that Act has been made in the year, or (iii)        at the end of the year (A)        the corporation is insolvent, (B)        neither the corporation nor a corporation controlled by it carries on business, (C)        the fair market value of the share is nil, (D)        it is reasonable to expect that the corporation will be dissolved or wound up and will not commence to carry on business, and the taxpayer elects in the taxpayer's return of income for the year to have this subsection apply in respect of the debt or the share, as the case may be, the taxpayer shall be deemed to have disposed of the debt or the share, as the case may be, at the end of the year for proceeds equal to nil and to have reacquired it immediately after the end of the year at a cost equal to nil. 248.      ...

(a)               The question whether a relationship arises under a contract of service or a contract for services is essentially a determination of fact and law that is dependent upon many considerations. ...

Conclusion [20]     The definition of zero-rated supply in section 123, and paragraphs 165(1) and (3) of the Act read as follows: "zero-rated supply" means a supply included in Schedule VI. 165(1) Imposition of goods and services tax- 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. 165(3) Zero-rated supply- The tax rate in respect of a taxable supply that is a zero-rated supply is 0%. [21]     Paragraphs 1(d) and (n) of Part III of Schedule VI read as follows: 1. ...