Search - consideration

El-Sakka then signed to outline humanitarian and compassionate considerations, he confirmed having left Canada in 2009. [6]   Before the IAD, Mr. ... El-Sakka, represented by an immigration consultant, filed hundreds of pages of documents to demonstrate there existed sufficient humanitarian and compassionate considerations to warrant special relief, and he testified at the hearing before the IAD. ... In its decision, the IAD outlined a non-exhaustive list of the appropriate considerations that prior decision makers of the IAD have established, and then proceeded to examine Mr. ...

The fact that in imposing a specific tax, the value of the thing taxed is taken into consideration in determining the amount of it does not change the nature of the tax. ... I accept that a specific tax does not cease to be such as a result of the value of the property being taken into consideration in setting the rate. I do not think "being taken into consideration" means, however, that within the classification the tax rate will vary with the value of the goods. ...

Clearly, this policy could not be taken into consideration if it were contrary to the provisions of the Act. ... The object of a statute and its factual setting are always relevant considerations and are not to be taken into account only in cases of doubt. ... That is that the Act under consideration is to be read in its entire context so as to ascertain the intention of Parliament, the object of the Act and the scheme of the Act. ...

Un montant qu’une personne a reçu d’une autre personne a) pendant une période de temps alors que la personne qui a reçu ledit montant était fonctionnaire du payeur ou était à l’emploi de ce dernier, ou b) en raison ou au lieu de paiement ou en acquittement d’une obligation découlant d’une entente intervenue entre le payeur et la personne qui a reçu ledit montant immédiatement avant, pendant ou immédiatement après une période ou la personne qui a reçu l’argent était fonctionnaire du payeur ou était à l’emploi de ce dernier, est réputé, aux fins de l’article 5, une rémunération des services que la personne qui a touché ledit montant a rendus à titre de fonctionnaire ou pendant sa période d’emploi, sauf s’il est établi que, indépendamment de la date où a été conclue l’entente, s’il en est, en vertu de laquelle ledit montant a été reçu, ou de la forme ou de l’effet juridique de ladite entente, ce montant ne peut pas raisonnablement être considéré comme ayant été reçu i) à titre de cause ou considération totale ou partielle de l’acceptation de la charge ou de la conclusion du contrat d’emploi, ii) à titre de rémunération totale ou partielle des services rendus comme fonctionnaire ou en confirmité du contrat d’emploi, ou iii) à titre de cause ou considération totale ou partielle d’une convention prévoyant ce que le fonctionnaire ou employé doit faire, ou ne doit pas faire, avant ou après la cessation de l’emploi. ... Quant au sous-paragraphe i) de l’article 25, la somme de $5,000, partie d’un montant de $30,000 ne peut pas raisonnablement être considérée comme étant la considération pour avoir accepté la charge ou avoir passé le contrat d’emploi; quant au sous-paragraphe ii), la même somme ne peut pas non plus être raisonnablement considérée comme ayant été reçue à cause de services rendus mais cette même somme peut raisonnablement être considérée comme étant en conformité au contrat d'emploi puisque le contrat d’emploi prévoyait le paiement de $30,000 si l’employeur y mettait fin dans certains cas qui étaient prévus au dit contrat; quant au sous- paragraphe iii), le même somme ne peut pas non plus être raisonnablement considérée comme reçue à titre de considération d’une convention prévoyant ce que le fonctionnaire doit faire et ne pas faire après la cessation d’emploi car les dispositions du paragraphe 5 du contrat du 21 auût 1970 ne faisaient pas partie du contrat d’emploi tel que modifié le 10 janvier 1969. ...

And the criterion to be applied in dealing with the matter is that of reasonableness since paragraph 20(6)(g) of the former Income Tax Act under the authority of which the allocation was made, provided as follows: 20. (6) For the purpose of this section and regulations made under paragraph (a) of subsection (1) of section 11, the following rules apply: (g) where an amount can reasonably be regarded as being in part the consideration for disposition of depreciable property of a taxpayer of a prescribed class and as being in part consideration for something else, the part of the amount that can reasonably be regarded as being the consideration for such disposition shall be deemed to be the proceeds of disposition of depreciable property of that class irrespective of the form or legal effect of the contract or agreement; and the person to whom the depreciable property was disposed of shall be deemed to have acquired the property at a capital cost to him equal to the same part of that amount; Is it “reasonable” to consider, in the circumstances which prevailed at the time of the sale in 1964, that any part of the price agreed upon was consideration for the buildings? ...

There is another class of case where the bargain is of an essentially different character, viz, where the contract itself goes altogether and some sum becomes payable for the consideration of the total abandonment of all the contractual rights which the other party had under the contract... ... Jenkins, LJ stated at page 911: The only possible conclusion of law in the present case seems to me to be that the payment in question was not a payment of remuneration, but was one made in consideration of the taxpayer, at the request of the company, giving up his right to continue to be employed by the company down to March 31, 1944, and to earn and receive. his contractual remuneration down to that date. ... The appellant also contends that the sum of $30,000 was paid as a consideration for the surrender of shares. ...

[13] It is generally accepted that such a document constitutes an administrative interpretation that a court may take into consideration when interpreting a statute: Harel v Deputy Minister of Revenue (Quebec), [1978] 1 S.C.R. 851 at 858–859 [Harel]; Nowegijick v The Queen, [1983] 1 S.C.R. 29 at 37; FN (Re), 2000 SCC 35 at paragraph 26, [2000] 1 S.C.R. 880. ... As the Supreme Court stated in Harel, at page 858: “Clearly, this policy could not be taken into consideration if it were contrary to the provisions of the Act”. ... This is why, in Vaillancourt, Justice Décary reiterated that an interpretation bulletin is not binding on the CRA and can only be taken into consideration “in the event of doubt as to the meaning of the legislation” (at 674). ...

They are therefore left out of consideration. The respondent secondly also seeks to uphold the assessment for taxation purposes under the provisions of paragraph 3(1)(i) and subsection 4(1) of the Estate Tax Act. ... Further, in a case where there has been inadequate consideration, subsection 3(1)(i) charges to tax the value of the assets at the date of the deceased’s death (subject only to a set off for the original, inadequate consideration). ... As consideration she received from Wenonah Investments Limited a promissory note of an amount equal to the full market value of those stocks. ...

It warrants some more detailed consideration here, but at this stage one simplified finding will be sufficient. ... The plaintiffs payments were made as much without consideration as are contributions to a parish church. ... In regard to both modalities of charitable status no material consideration and no tuition fees were charged or given. ...

Schedule “A” attached to the Notice of Re-assessment is a statement listing, among other things, the names of the corporations to which some of the mining properties were sold and the consideration received therefor. ... The consideration for one of those is $50,000 cash and $175,000 in stock. The consideration for the other is $37,500 cash and $100,000 in stock. ...