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Nearly four months previously, on July 28, 1965 an agreement had. been entered into in the form of an offer made by Mr Perrault to acquire the 193 common shares of Montreal Terra Cotta Limited held by Central Motor Sales Ltd which offer read as follows (translated): I, the undersigned, offer to become the purchaser of the 193 shares of Montreal Terra Cotta Limited held by Central Motor Sales Co Ltd for $1.00 and other valuable considerations. As a consideration, if my offer is accepted, I undertake to have paid to Central Motor Sales Co Ltd the sum of $350,000 after which the 193 shares of Montreal Terra Cotta Limited shall be delivered to me duly endorsed.-. ... Some consideration must therefore be given to the question of whether, in fact, any benefit resulted which would render plaintiff taxable on same under subsection 16(1) of the Act. ...

[3] provided that premiums or like consideration “demanded and given in connection with leasehold estates” should, as the case may be, either be included in or deductible from taxable income, to adopt Canadian terminology. The High Court of Australia has held that consideration for local goodwill was paid and received “in connection with leasehold estates” in sales of going concerns where the vendor granted a lease of the subject premises.! ... The aggregate sum realized was insufficient to satisfy the debt secured and it was sought to apportion the consideration and to pay the mortgagee only that part attributable to the unexpired term. ...

On December 24, 1974, MDC filed a notice of appeal from this judgment but meanwhile an agreement was entered into between plaintiff and MDC whereby MDC agreed to pay the amount found due by the judgment with interest making a total of $6,072,595 immediately in consideration of plaintiff agreeing to refrain from execution proceedings, to repay any amounts as might be deducted from the judgment by the Manitoba Court of Appeal, and a guarantee in the amount of $1,500,000 by Guy F Atkinson Company, an American corporation being the sole shareholder of the plaintiff. ... In his acceptance of this, together with the footnotes, he did not take Justice Dickson’s reasons for judgment into consideration and, in fact, did not learn of them until later. ... In the circumstances of that case it was held that the sums there in question had been paid outright to the Association as part of the consideration for the services it rendered; no question of a deposit arose. ...

The Minister took into consideration several facts before deciding to uphold the penalties. ... The record makes it clear that the Minister did not decide that there was no contravention, and there was no error that would account for a consideration penalty reduction.  ... Conclusion   [64]            In consideration of the above, this application for judicial review is dismissed.  ...

These factors should then be analyzed to determine what weight they should be given in identifying the location of the property, in light of three considerations: (1) the purpose of the exemption under the Indian Act; (2) the type of property in question; and (3) the nature of the taxation of that property. ... The consideration of connecting factors in Williams must take account of the purpose of the exempting provision, the nature of the property sought to be taxed and the nature of taxation. ... Gasoline is obtained from off the reserve [25]      This would tend to be a commercial mainstream consideration which would weaken the connection of the rebates to the reserve.      8. ...

This instrument stated that in consideration for the assignment and transfer, Wellgate "hereby issues a convertible promissory note to the Assignors in the principal amount of U.S. $4,800,000". [10]            On October 26, 1998, BNY, as a secured creditor, petitioned the Quebec Superior Court (Bankruptcy and Insolvency Division) in the matter of Cedar Canada's proposal under the Bankruptcy and Insolvency Act. ... That hearing took place before me in Montreal on April 18, 2000. [17]            I have given careful consideration to the arguments and submissions of the parties and am satisfied that the proper course to follow in both applications is to stay these matters pending the final disposition of an ongoing action in the Quebec Superior Court (court file no. 500-05-052021-993) commenced September 23, 1999. ... Miida Electronics Inc., [1986] 1 S.C.R. 752, the Court stated at p. 766: The general extent of the jurisdiction of the Federal Court has been the subject of much judicial consideration in recent years. ...

and   (C)       Does the differential treatment discriminate, by imposing a burden upon or withholding a benefit from the claimant in a manner which reflects the stereotypical application of presumed group or personal characteristics, or which otherwise has the effect of perpetuating or promoting the view that the individual is less capable or worthy of recognition or value as a human being or as a member of Canadian society, equally deserving of concern, respect, and consideration? ... The ages at which the plaintiffs respectively joined the public service and the fact that those ages did not allow the plaintiffs a full 35 years of contribution before reaching the age of 71 are truly purely temporal considerations; they do not constitute enumerated or analogous grounds and are not purely personal characteristics of the plaintiffs. ... I would add that my consideration has necessarily been limited to the specific regulatory provisions identified by the plaintiffs in their Notice of Constitutional Question and quoted above. ...

  …   The information presented in your conversation has been taken carefully into consideration. ... I can assure you that careful consideration has been given to your situation. ... They would prepare a decision report for the director or another delegated official for his or her consideration, including a recommendation on whether or not granting relief is justified. ...

The Notices of Reassessment did not take into consideration the “Adjustments to Income Statement” submitted by the applicant requesting loss carry-back ... By Order dated February 7, 2007, Madam Justice Mactavish set aside the July 6, 2006 decision of the Minister without costs, and referred the applicant’s request for a waiver of penalties and interest charges relating to the 1988-1990 tax years back to the Minister for a new second level review by a person, or persons, not previously involved in the matter, for consideration of the issues in accordance with the principles of natural justice and procedural fairness, specifically that all relevant documents and facts be reviewed by the decision maker.   ...   [46]            Another equitable consideration is the confusion surrounding the communications the applicant received from the CRA.  ...

The answer to this issue requires a consideration of section 12 of the Customs Act; the nature of the transaction engaged in by Mr. Abdelseed respecting the Bus; the relative rights to the Bus; and, the legal implications that flow from these considerations.    ... Abdelseed thought he was acting in good faith was an irrelevant consideration and Mr. ...