Search - consideration

This status means that it should be interpreted in a “broad, liberal and purposive manner that best advances its broad underlying policy considerations”. ... For that reason I do not see that primacy is at issue in this case. [89]            The Tribunal’s consideration of Hutterian Brethren was not unreasonable. ... Therefore, even if it erred in its consideration of Hutterian Brethren, it would not change the outcome of the decision. [93]            I find the Tribunal did not err in its consideration of primacy. ...

The Information Sheet then refers to “Tax years under consideration:” and identifies particular tax years for 97GFT, for T5WW and its subsidiaries, and for Mr. ... The Information Sheet refers to “Tax years under consideration:” and identifies particular tax years for “the U.S. ... While the particular factual circumstances under consideration in the authorities, and the language used in applying the unnamed persons provisions, are relevant to the consideration of the issue, none of the authorities provides a considered analysis and pronouncement on the particular issue now in dispute. ...

When the deceased died within three years the Minister added the value of the benefit back to his estate as being in the nature of a gift or a disposition for partial consideration. ... The case seems to have been decided, however, on the basis that it was not necessary to have a formal written agreement between the company and appellant respecting the issue of the shares to him, a mere verbal agreement being sufficient, and-no consideration seems to have been given to the possible application of subsection 85A(7) nor did the Minister invoke the provisions of subsection 137(2). ... However, some consideration, however slight, was paid for the stock and surely in a normal stock dividend no consideration would be paid for same and, moreover, it was not stock of Highland which was distributed to them but stock of Berkam which was sold at a discount. ...

Podavin provided no consideration to Can-Am in exchange for this credit to his shareholder loan account. ... Chant. 6. 1983 — Unreported Income from Sale of Lot 224 $58,945 In 1980, Lot 224, which had been transferred to Can-Am by Yorkshire Trust in 1978 as consideration for Lot B, was conveyed to Mr. ... With respect to the 1980 taxation year and the unreported amount of $66,000 resulting from the appropriation of Can-Am's consideration for Lot B, I again conclude, based on the evidence, that Mr. ...

Periodically, Delsco received fees in consideration for the services rendered by Delsco and performed by plaintiff which fees were more than the remuneration Delsco paid plaintiff. ... In 1983, plaintiff exercised his options to acquire 4,710 shares for an aggregate consideration of $5,652 at which time the fair market value of the shares was $11 per share. In 1984, he exercised options to acquire 22,000 shares for aggregate consideration of $26,400 at which time the fair market value of the shares was $10.875 per share. ...

In a transaction which closed on March 31, 1978, he conveyed the subject lands to an arm’s length purchaser for a consideration of $1,883,618 or approximately $11,000 per acre. ... Other properties to which he referred which were bought in 1976 and 1979 are too remote from the valuation date in the present case to be taken into consideration. ... It has been held in expropriation cases that when a potential for development is nearly 20 years distant it is too remote to take into consideration so as to add any substantial amount to the value of subject property. ...

I find nothing to suggest that, prior to the final decision to proceed with that project, there was any consideration given to anything other than ownership. ... There was, however, an explanation for this that was unchallenged by cross-examination, or otherwise, and, in those circumstances, in my view, an early sale is not a sufficient basis for holding, as against unchallenged evidence to the contrary, that re-sale was a motivating consideration. ... A consideration of statements in articles of incorporation regarding the objects of the corporation or restrictions on the businesses it may carry on is not helpful. ...

Pursuant to this agreement the 36,250 common shares of Equipment were transferred to Merstill for the consideration of $1 and the 14,680 preferred shares of Equipment, together with an assignment by McWilliams of debt in the amount of $147,426.07 owed to him by Equipment were transferred to Mary, Ann and the defendant, equal as to interest, for the consideration of $1 for the shares and $1 for the assignment of debt. ... There was nothing in the evidence to indicate that she did not make her own decisions in this case to buy the preferred shares of Equipment and Equipment’s debt to McWilliams, in equal shares with Mary and Ann, for the consideration of $1, and subsequently to buy the shares of Mary and Ann for a similar consideration. ... I turn to a consideration of Harry’s activities and what the facts indicate about their nature. ...

While that may be correct, those considerations are not sufficient to oust the operation of the statutory scheme. [47]      For these reasons, I would answer the first question in the affirmative. ... However, in my view that is merely one factor which may be taken into account with other equitable considerations for the purpose of determining whether restitution should be granted. ... Multiple considerations may enter the process of setting prices. [80]      I would therefore answer the fourth question in the negative. ...

As such, the process was flawed and the delegate failed to consider relevant considerations. ...   [29]            Finally, the applicant submits that the delegate erred by taking into account extraneous considerations. ...   [44]            The respondents submit that the delegate also took into account all relevant considerations. ...