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The following are relevant extracts from the decision of Cattanach, J. 31 At page 575 [5026] he outlines the problem to be decided: Rather the first problem to be decided is whether the amount can be regarded as being in part the consideration for depreciable property and as being in part consideration for something else. ... If the first problem is answered in the affirmative the next problem that arises for determination is what amount of the total can reasonably be regarded as consideration for the depreciable property and what amount of the total can be reasonably regarded as consideration for something else. ... As part of the consideration for disposition of depreciable property. ...

The consideration for the latter agreements was to be an additional cash payment of $50,000 and a balance of $100,000 payable at $10,000 a year for 10 years. ... In the proposal accepted, the entire consideration for the shares, etc, was to be paid in cash rather than only one-third in cash and the rest on terms; and the consideration for the restrictive covenants was to be paid in ten equal instalments of $15,000 each with interest at 6% per annum rather than one-third in cash with the balance spread over ten years in equal annual instalments of $10,000 each, suggested in the earlier proposal. ... The appeal is therefore dismissed with costs. 1 *l have not overlooked the respondent’s contention that the onus is on the taxpayer to establish that the amounts received cannot reasonably be re garded as having been received in consideration or partial Consideration for the covenants not to compete. ...

The Court is far from rejecting hardship as a consideration relevant to H&C based applications. ... The more hardship there is the less other considerations must be present. Conversely the absence of hardship will require that the other considerations be much more acute. ...

The facts surrounding the submission of this application are not being contested; rather, what is in dispute is their characterization for the purposes of the exercise of the Court’s power of re-consideration. ... The development described below occurred in the course of Beaudry J.’s consideration of the case, without the attorneys involved informing the Federal Court ... At most, he agreed in 2008 to postpone consideration of the objections relating to Mr.  ...

Were the humanitarian and compassionate considerations sufficient? IV.   ... As for the finding that there were insufficient humanitarian and compassionate considerations to justify taking special measures, Mr.  ... Humanitarian and compassionate considerations are assessed as a whole. ...

Having said this, positive considerations are ample in this case and support a positive result. [42] The Appellant expressed remorse, not only at his IAD hearing, but also beginning in 2014 when he began to realize the significance of his mistake. ... Although the best interests of the children are not solely determinative of this appeal, the Appellant’s son and daughters’ integration into Canadian society is a significant consideration in this case. ... [9]   While the Minister argues that it was unreasonable for the IAD to find sufficient H&C considerations to outweigh the Respondent’s inadmissibility to Canada given that the H&C considerations based on the best interest of the children were grounded on children who only have temporary status in Canada, I find that the underlying Decision is nonetheless reasonable. [10]   The IAD thoroughly canvassed (i) the seriousness of Mr. ...

On the meaning of consideration” reference was made to the Tax Review Board case of Mauger Estate v. ... It is only in subsection 194(4) that the word "consideration" is used in the clause "the amount of the consideration for which it was issued or granted". There is no qualification of the word "consideration" such as "cash" or “monetary” consideration. ...

Normally, under Section 83(3), the consideration received by the appellant for these shares should have been excluded from his income. ... On February 22 the appellant sold the mining claims that he had acquired under this arangement to Winston Mines Limited for a consideration consisting of 75,000 free shares and 675,000 escrowed shares of that company. ... Under Section 83(3), those who, in consequence of their having provided a prospector with financial assistance, acquired mining properties that they disposed of to a corporation in consideration for shares in the capital stock of the corporation, are given the privilege of excluding from their income the consideration that they receive for these shares. ...

Where an amount can reasonably be regarded as being in part the consideration for the disposition of any property of a taxpayer 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 proceeds of disposition of that property irrespective of the form or legal effect of the contract or agreement; and the person to whom the property was disposed of shall be deemed to have acquired the property at the same part of that amount. ... It clearly is a determination to be approached from the point of view of the vendor, not the purchaser; it is consideration for disposition, not consideration for acquisition, that the section specifies. ... The vendor’s 1973 income tax assessments will be referred back to the Minister of National Revenue for further reassessment on the basis that the consideration for the disposition of the land alone, by the Bel Air syndicate on March 14, 1973, was $2,320,000. ...

In particular, consideration was given to the fact that the applicant was warned, when given consideration in the past for a similar failure, that in the future he would be subject to full penalty and interest charges. The argument is that it was improper to consider this history. 3 On this point, I think it is entirely fair and appropriate that the decision maker consider the history of remittances, including any failed remittances and any fairness considerations previously applied in deciding to relieve the applicant from paying any penalties. ...