Search - consideration

In default of such registration, the title of conveyance cannot be invoked against any third party who has purchased the same property from the same vendor for a valuable consideration and whose title is registered. ...

Certainly RTZ could have bought the aluminum from Alcan and resold it to plaintiff for whatever price it chose, whether this represented an increase in the price over what it had had to pay to Alcan after taking the discount into consideration or not. ...

After due consideration of the Applicant’s written and oral arguments, I am at a loss to understand what conflict would be created by requiring the Applicant to produce the documents which the Minister requires. ...

Rule 334.16(2), reproduced in the annex to these reasons, states a non-exhaustive list of factors to be taken into consideration in assessing whether a class proceeding is the “preferable procedure.” [63]            The Supreme Court in Hollick stated that in order to satisfy the requirement under Rule 334.16(1)(d), an applicant has to show: (1) that a class proceeding would be a fair, efficient and manageable method of advancing the claim, and (2) that it would be preferable to any other reasonably available means of resolving the class members’ claim (Hollick at paras 28, 31). ...

For a debt to be doubtful within the contemplation of subparagraph 11(1)(e)(i), its collectability must be attended by a doubt based on a real consideration, not on mere speculation, that leads to the conclusion that it will not likely be collected. ...

The Minister’s decision, in my view, represented a fair and accurate assessment of the situation; it demonstrated a consideration of the relevant facts including the petitioner’s age, family circumstances, his behavioural, educational and employment background as well as the personal representations of the petitioner in his letter to the respondent, including his allegations of innocence for the crimes with which he was convicted ...

Issues (1) Power to reassess for more than four years — I shall refer to this issue first since its resolution will determine whether some of the particular items of income in dispute will require consideration. ...

In the House of Lords ([1971] 3 All ER 948), Lord Morris of Borth- y-Gest, in the same case, says at page 955: It is manifest that some transaction may be so affected or inspired by fiscal considerations that the shape and character of the transaction is no longer that of a trading transaction. ...

Accordingly, for me to be able to reverse the direction by the Minister of National Revenue, I must come to the conclusion that the Minister deduced from a number of facts that the tax saving was actually one of the main reasons under consideration, but that the addition of certain other facts, which are highly significant and were not drawn to the Minister's attention, could alter the perception of the situation and so lead to very different deductions, resulting at once in a conclusion other than that made by the Minister of National Revenue. ...

., the taxpayer’s reasonable expectation of income from his various revenue sources and his ordinary mode and habit of work, are to be analyzed in the light of considerations such as the time spent, the capital committed and the profitability both actual and potential. ...