Search - consideration

S.C. 1970-71-72, c. 63) (the "Act") on the basis that her father had transferred to her a property, namely one-half section of land in Saskatchewan, for a consideration less than its fair market value. ... As I understand that decision, the main issues for determination before that Court were as to what constituted the consideration if any given for the transfer of the property from Peter to Barbara, whether that consideration represented the fair market value, and whether the land was still Peter's to "transfer" within the meaning of subsection 160(1) of the Income Tax Act once Olga had commenced her action in the Unified Family Court for division of family assets. ... It is also apparently assumed that this transfer otherwise comes within subsection 160(1) so as to make the plaintiff liable for her father's taxes and that the fair market value of the property was greater than the consideration given for it. ...

The Applicant’s history of non-compliance with respect to Associates Ltd. and Management Systems Ltd., his personal circumstances, and the CRA’s Headquarters Remission Committee evaluation were also taken into consideration ([RAR], Tab G, pages 2-3). ... However, it must be kept in mind that they do not cover every circumstance; there may be other valid reasons that would justify consideration of a remission order. ... He properly assessed the remission guidelines and took into considerations other relevant factors such as the Applicant’s history of non-compliance with respect to the T2, T4 and GST filing and remittance requirements of Associates Ltd. and Management Systems Ltd. ...

In its brief decision, which it handed down immediately, the Federal Court of Appeal concluded that the Agency had erred in rejecting the request for relief by basing itself on paragraph 18 of the Agreement and failing to take into consideration paragraphs 8 and 23 of that Agreement. ... Issues and standard of review [22]            This application for judicial review raises the following question: Did the Agency take into consideration the entire file before concluding that it had not made an error in the handling of the applicant’s file, and that no undue delay could be attributed to it? ... Kessiby made an excusable error by only taking into consideration the last line of the second page of the document appended to the letter of September 25, 2007, from Mr.  ...

This consideration extends to Canadian-born children who, although technically not being “removed” under the IRPA are, as is the case here, being removed from Canada by virtue of their age and circumstances which require them to accompany their single, sole parent who is being removed: Joarder v Canada (Minister of Citizenship and Immigration), 2006 FC 230 at paras 3 and 4. [15]   Determining the BIOC is highly contextual; a multitude of factors may affect a child’s best interest: Kanthasamy para 35. [16]   The depth of the consideration of a child’s best interest does not alter the general nature of the analysis. ... The only difference is the time period under consideration – short-term or long-term. ... Analysis [17]   As stated, the determinative issue in this matter is the Officer’s unreasonable consideration of the best interests of the three year old child Zariyah. ...

Masson a draft assessment dated December 3, 2014, to take into consideration the non-taxable unreported capital gain generated by the sale of five properties to the Corporation. [5]   At a meeting on January 12, 2015, Mr. ... Indeed, there is no clause stipulating that shares will be issued in consideration for the transfer of the property, that the prescribed forms under subsection 85(1) of the ITA will be signed by the parties to the acts or that the parties were committed to fulfilling the conditions required for a rollover. [22]   Moreover, Mr. ... Masson admitted that there was no change to the number of shares he held in the Corporation during this period, despite the requirement in subsection 85(1) of the ITA that consideration must include at least one share (or portion of a share) of the capital shares of the Corporation. [25]   Mr. ...

Milad had not demonstrated H&C considerations which would warrant an exemption in accordance with subsection 25(1) of the Act. ... While the moratorium would not automatically lead to a positive H&C finding, the moratorium is a relevant consideration in the context of the country conditions and the assessment of hardship. ... The Officer’s decision does not convey that all the relevant evidence was considered in assessing the hardship considerations. ...

In the agreement between the two companies the consideration for Parcel A was fixed on the recommendation of professional appraisers at $540,000 with $50,000 cash and a mortgage for the balance and for Parcel B at $110,000. ... The Minister of National Revenue allowed $93,000 of the $110,000 consideration for Parcel B as capital gain, but held $539,000 of the consideration for Parcel A to be taxable income. On December 21, 1972 the two companies purported to rescind the agreement to sell Parcel A and the land was reconveyed and the consideration repaid. ...

The plaintiff, on the one hand, maintains that this was the extent of the power of alienation conferred on the survivor, except that she could alienate it for valuable consideration, the consideration received for the sale then being substituted for the alienated property. ... In its ordinary meaning the word “dispose” encompasses the right to dispose of gratuitously or for valuable consideration, inter vivos or by will. ... Consideration must also be given to the words “... without being required to give surety therefore or have an inventory made thereof...”. ...

The signed release relinquished all the taxpayer’s rights under the stock option for the consideration received. ... A right to damages is not consideration but comes about because of the operation of law. ... There were different sections of the Income Tax Act under consideration. ...

He is not paid by cancelling the debt, but by the consideration given for so doing. ... In consideration it wiped out a debt of $94,775 owing to it by Associated. ... Counsel for the plaintiff cited several cases for the consideration of the Court. ...