Search - consideration

CONSIDERATION Scope of Production of Documents [6]                 The Defendants, who in the questions objected to are essentially looking for documents, begin with a general proposition from Everest & Jennings Canada Ltd. v. ...

The course of an audit is directed by a multitude of factors, including the auditors’ experience, training, the state of the records, the tax history of the taxpayer as well as considerations external to the particular taxpayer. ...

The course of an audit is directed by a multitude of factors, including the auditors’ experience, training, the state of the records, the tax history of the taxpayer as well as considerations external to the particular taxpayer. ...

Did the Minister or his delegate fetter their discretion by strict application of the Department's policy for constituting new bands and without proper consideration of all of the evidence presented to support the petition? ... Issue 6 Did the Minister or his delegate fetter their discretion by strict application of the Department's policy for constituting new bands and without proper consideration of all of the evidence presented to support the petition? ...

Valuation [37]      The defendant argues that this Court is without jurisdiction to entertain question of valuation relating to section 133 of the Customs Act, as the Federal Court of Appeal and this Court have held on many occasions. [38]      Should this Court find that it does have jurisdiction, the defendant claims that the appraised value of the aircraft for the purpose of adjudication was established in accordance with the provisions of Customs Act and in particular, section 120 thereof. [39]      The defendant claims that the appraisal provided by the plaintiffs was taken into consideration as part of the process in determining the value of the planes and the helicopter. ...

I do not think there is an overriding policy consideration, of this nature, in the case of accountant-client communication. ...

He wrote:       In order to evaluate whether appellant's right of appeal to the senate committee constituted an adequate alternative remedy and even a better remedy than a recourse to the courts by way of prerogative writs, several factors should have been taken into consideration among which the procedure on the appeal, the composition of the senate committee, its powers and the manner in which they were probably to be exercised by a body which was not a professional court of appeal and was not bound to act exactly as one nor likely to do so. ...

CONSIDERATION [5]      In order to look at the issue of the status of BC Transit as a municipality one must consider the status of an earlier transit operator, Metro-Transit Operating Company ("Metro-Transit"), a Crown Corporation established under section 2 of the Metro-Transit Operating Act, R.S.B.C. 1979, c. 257. ...

The Court of Appeal held, however, that the amount of $20,000 was payable for a specific and clearly identified consideration. ... Viewed in this light and taking into consideration that this sum of $20,000 is to be paid in five annual instalments of $4,000, I am of the opinion that this item was properly awarded. ... In such a case the alimony or allowance cannot be a total fixed amount payable by instalments up to the amount of $20,000 over a period of five years as in the case at bar, as the consideration for alimony or an allowance is the need of the creditor, whereas here the consideration is the waiver of benefits resulting from the marriage contract. ...

The Plaintiff assumed that the said $40,000.00 is reasonably to be regarded as being in part consideration for the disposition of depreciable property and in part consideration for the disposition of real property; vii. ... The paragraph reads: 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 depreciablie 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; Defendant alleges, of course, that the purchase price of $40,000 was in consideration of land only, and that at no time was any portion of the sale price considered to be in respect of the building. ... However, in apportioning the respective value of land and building, I must take into consideration the fact that defendant did not receive $42,500, but only $40,000. ...