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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. ...

Amounts in part consideration for position of property.—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. ... He acknowledged that when the purchaser proposed the breakdown contained in the interim agreement amendment, he gave extensive consideration to the effect of any counter-proposal on his part and concluded that it might put the transaction at risk. ...

Subsequent to the filing of the statement of defence certain documents incidental to the transfer of the property were eventually produced, such as a chattel mortgage and a promissory note as a consideration for a sale. ... Under section 3 section 2 (which provides that a conveyance made to defeat creditord is void as against such persons and their assigns) does not apply to property conveyed upon good consideration and bona fide to a person without knowledge at the time of the conveyance of the intention to defraud. Thus where a conveyance is made upon good consideration the onus is to show the fraudulent intent of both parties to the conveyance. ...

The plaintiff’s position is that that entire amount was paid as consideration for the trucks. The defendant’s position is that only $57,722 was consideration for the trucks and that the: balance was consideration for something other than property. ... 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. ...

Katzenback (the difference between the total non-share consideration identified in the Notice of Objection and the total non-share consideration listed on the New T2059). [29]            Ms. ... Katzenback asked for evidence explaining the discrepancy between the non-share consideration listed on the New T2059 and the non-share consideration in the Notice of Objection, R&S was unable to provide any evidence whatsoever. ... However, the Respondent’s interpretation would also require that the non-share consideration for any asset adhere to the terms of the Transfer Agreement – which fixed that non-share consideration to the cost amount of each asset in question. ...

The dispute centres on the consideration allocated by the appellant to Class 8 and Class 10 items as above indicated. ... 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. ... In my view the crux of the issue between the parties is what was a reasonable consideration for the depreciable property. ...

In any event, the submissions of the applicant in this case do not change my view that the Minister had given consideration to relevant matters, that is, the information presented by the applicant upon his initial request to the Minister for waiver of the outstanding interest. ... Minister of National Revenue, supra, where he says: Absent bad faith on the part of the Minister, a breach of the principles of natural justice or consideration of extraneous or irrelevant factors, there is nothing to warrant the Court"s interference with the exercise of his discretion. [13]      The same considerations apply in this case. ... There is nothing on the record to show that there was consideration of extraneous or irrelevant factors in this case. [14]      For the foregoing reasons, the application is dismissed.                          ...

On May 28, 2013, the applicant filed an application for an exemption from the obligation to obtain a permanent resident visa from outside Canada based on humanitarian and compassionate considerations. ... In this case, the applicant submits that the immigration officer only examined the issue of whether she should grant or refuse an exemption for humanitarian and compassionate considerations based on the criteria set out above. ... The caselaw of this Court is consistent that an interview is not required to ensure procedural fairness in processing applications for visa exemptions for humanitarian considerations (see, for example Cheema (Litigation Guardian) v. ...

Then in Black's Law Dictionary, revised 4th ed, 1968, West Publishing Co, 817 at 818 “gift” is defined as: A voluntary transfer of personal property without consideration. and: A parting by owner with property without pecuniary consideration.... ... A transfer of property in a thing, voluntarily and without any valuable consideration.... ... In all of those cases, the claim for gift was disallowed because of the presence of consideration for the payment. ...