Search - consideration

Mah's evidence makes it clear that there was no other reason for this transfer except as payment in consideration of the plaintiff's transferring of the properties to the partnership. ... Counsel for the defendant invites me to characterize the transaction as one in which the properties in question were transferred to the partnership in consideration of an interest in the partnership and a cash payment of $950,000. ... The consideration received for that transfer was, however, as counsel for the defendant argues, both a partnership interest, and the $950,000 paid as a cash payment a few days after the transfer. ...

The reasons behind the refusal to grant relief for humanitarian and compassionate considerations are clearly articulated; they are neither irrational nor arbitrary. ... In fact, that is the general rule to which an exception applies for those who can establish the existence of humanitarian and compassionate considerations. ... Even considering the situation of women—which is far from good in Haiti—the officer could reasonably conclude that the evidence on file was insufficient to justify a remedy based on that humanitarian consideration. [11]            Fifthly, concerning the best interests of her children, the applicant argues that the officer did not give enough weight to the values of the immigration system and the principles of the Convention on the Rights of the Child, while the impugned decision causes irreparable harm to her plans for family reunification, because her eldest son just turned 18 and she will now be unable to sponsor him. ...

Issues and Standard of Review [5]                The Applicants raise the following issues for the Court’s consideration: A.     ... However, the Officer then proceeds immediately to expressing the conclusion that, having considered Simbarashe’s personal profile, his personal circumstances, his establishment in Canada, and his links to Canadian society, there were insufficient H&C considerations to grant his application. ... In the portion of the decision addressing the best interests of the minor Applicant, Kudakwashe, the Officer notes that consideration of this principle does not mean that the interests of the child outweigh all other factors in the case. ...

R. [7] the Court stated, at pages 268-69: Paraphrasing paragraph 6(3)(b) and paragraph 6(3)(c), where an amount is received by a person in satisfaction of an obligation arising out of an agreement made by that person and the payor immediately prior to, during or immediately after a period when the person was employed by the payor, that payment is deemed to be remuneration during the period of employment subject to this exception: if it is established that the amount received cannot reasonably be regarded as consideration or partial consideration for entering the contract of employment, it will not be deemed to be remuneration. ... It has not been established that this payment “cannot reasonably be regarded as having been received as consideration or a partial consideration for... entering into the contract of employment”. On the contrary, it is clear that the payment arising from the satisfaction of the obligation that arose under this agreement was received as “consideration or partial consideration” for entering into the contract of employment. ...

Overview [1]   Ahmed Alhaj Abdullah, a Syrian citizen who has been found inadmissible to Canada for having misrepresented himself as a citizen of the Dominican Republic, applied for permanent residence based on humanitarian and compassionate [H&C] considerations. ... That conclusion affected the officer’s assessment of H&C considerations, notably the fear of discrimination and personal ties outside Canada. [3]   On this issue, I agree with Mr. ... Further, the officer’s overall conclusion on H&C factors was expressly based on a return to Saudi Arabia rather than to Syria. [32]   In this regard, while the officer recognized that there is an ADR in place with respect to Syria, he gave no consideration to how that impacted his consideration, other than to note that Mr. ...

They also appear to have the economic means and certain social grounds to be at least considered for H&C considerations. ... The evidence on file does bear certain weight which needs explanations: thus, is there enough in the H&C considerations to grant the Applicants their request? ... Ayeni without adequately providing an explanation. [33]   Finally, the Officer has not given proper consideration to a letter by the Ogute Community which invites the Principal Applicant to a spiritual cleansing because of the fact that he was caught having sex with another man. ...

As a result, the CRA stated that it could not accept TeleTech Canada’s request for competent authority consideration. ... Rather, it refers to the CRA’s “continuing refusal” to accept its application for competent authority consideration and to provide it with relief from double taxation under Article IX of the Treaty ... That is, what TeleTech Canada was seeking was an order compelling the CRA to accept its request for competent authority consideration and submit the case to arbitration ...

The purchase agreement as amended is silent with respect to the consideration to be given for those assets set out in paragraphs 3(d) and 3(e) above. 5. In consideration of the sale of the benefit in the Pe Ben Agreement, the plaintiff entered into an agreement on January 1, 1978 (the Pe Ben Participation Agreement) with Leonard Pipeline Contractors Ltd. ... In consideration of the sale of the benefit in the A-S-L Agreement, the plaintiff entered into an agreement on January 1, 1978 (the A-S-L Participation Agreement) with Leonard Pipeline Contractors Ltd. ...

The operative document, signed by him, read: In consideration of the sum of twenty-five thousand five hundred and 00/100 dollars ($25,500.00) receipt of which is hereby acknowledged, I surrender to Tranter, inc all of my options to purchase stock of Tranter, inc. ... The Income Tax Act provides: 7. (1) Where a corporation has agreed to sell or issue shares of the capital stock of the corporation or of a corporation with which it does not deal at arm’s length to an employee of the corporation or of a corporation with which it does not deal at arm’s length, (b) if the employee has transferred or otherwise disposed of rights under the agreement in respect of some or all of the shares to a person with whom he was dealing at arm’s length, a benefit equal to the value of the consideration for the disposition shall be deemed to have been received by the employee by virtue of his employment in the taxation year in which he made the disposition. ... The learned assistant chairman of the Tax Review Board, [1980] CTC 2826; 80 DIC 1701, held that this case was not to be distinguished from Reynolds et al v The Queen, [1976] CTC 792; 77 DTC 5044, in which it was found that a company, by resolving to wind itself up under the British Columbia Companies Act had breached options to purchase its shares given the taxpayers there and it was held that the consideration accepted by them was received in satisfaction of their rights of action flowing from that breach. ...

Paragraph 5 provides for the sale of all of the assets of the entire practice, including goodwill; a $4,000 cash consideration is declared to be the price. However, counsel for the plaintiff was unable to show or to indicate what consideration, if any, flowed from the vendor estate to the plaintiff purchaser for the reservation made in favour of the vendor estate of 25% of the net profits for four years. ... And finally, the second last paragraph: In this case it seems clear to me that the reservation was in fact part of the purchase consideration, and that all payments pursuant to the agreement in essence relate to the acquisition of the business as a capital asset. ...