Search - consideration

The factors in Rule 147(3) [of the General Procedure Rules] are the key considerations in the Court’s determination of costs awards as well as the quantum and in determining if the Court should move away from the Tariff; 6. ... The manner that the Tariff is referenced in Rule 147 [of the General Procedure Rules] indicates the insignificance of the Tariff in costs considerations. ... Consideration of Relevant Factors A. Result of the Proceedings [12] As I noted previously, the Appellant was successful on all issues before the Court. ...

  [22]         Section 69 of the ITA provides for adjustments to be made when computing the proceeds of a disposition or an acquisition in the case of inadequate considerations. Section 69 reads as follows:   income tax act   Section 69: Inadequate considerations. ...

Freightliner            $6,160 The Appeals respecting these, and their associated penalties and interest, are allowed, if they have not already been. [4]      The Appellant's own form of "Exclusive Yacht Listing Agreement and Sales Authorization" contains the following introduction and paragraphs 1 and 2: IN CONSIDERATION OF the Broker using due diligence to find a purchaser for the Vessel, the Owner hereby grants to the Broker the sole and exclusive right to sell the Vessel during the Exclusive Listing Period (as defined below), on the following terms and conditions: 1. ... That is perfectly logical respecting an agent who has possession of the goods and receives the payment of consideration for the sale of goods. ...

This is however subject to a number of additional considerations such as, for example, whether any provisions in a unanimous shareholder agreement have the effect of changing what would otherwise be a person’s effective control: Duha Printers (Western) Ltd. v. ... That seems like a relatively minor consideration.   When one reads the minutes, one sees that Mr. ... I recognize, however, that the limitation could be driven by other considerations. [58] I am not unmindful of Mr. ...

The fact that the subsidy was consideration paid by the Minister for the output made the Minister the recipient of that output. ... Therefore, between parties expressly authorized by law, there is a true agreement of wills in relation to a legal object, namely, the transfer of an amount for a consideration that is in keeping with public order. Since it is a gift, governed here by the civil law unless an exception is created by statute, the consideration lies simply in the intention to make a gift.... ...

No exhaustive list has been compiled and perhaps no exhaustive list can be compiled of considerations which are relevant in determining that question, nor can strict rules be laid down as to the relative weight which the various considerations should carry in particular cases. ... " [35] The Court is not bound by any legal or technical rules of evidence, the appeal shall be dealt with by the Court as informally and expeditiously as the circumstances and consideration of fairness permit. ... However the Court in these appeals, in evaluating evidence that was not subjected to oath or cross examination (the two protective safeguards for excluding hearsay), must determine what probative value that evidence would have as the circumstances and considerations of fairness permit. ...

The consideration was the assumption by CH2 of US $23,000,000 of specific liabilities of CA and 85% of all other indebtedness of CA. [12]     By letter agreement dated March 7, 1988, SIMC and SIRC, in consideration of US $20.00, granted CMF Enterprises Ltd. ... Income Tax Considerations CMF Enterprises Ltd. commenced negotiations with the Strauss Group, owners of the Claridge partnership, at the beginning of December, 1987. ... In most cases these considerations would be significant but here they are not because obviously the predominant feature of the investment was the tax benefit. [60]     The next witness was Edward Bobot, a chartered accountant. ...

The expression “donative intent” describes the requirement that a donor should not receive any benefit or consideration in order to find that he or she had made a valid gift under the Act. [57] In 2004, in Webb v. ... These cases make it clear that in order for an amount to be a gift to charity, the amount must be paid without benefit or consideration flowing back to the donor, either directly or indirectly, or anticipation of that. ... The definition of gift is found in established case law; namely, from the Federal Court of Appeal decision of Linden J.A. in The Queen v Friedberg, 92 DTC 6031, at page 6032, (affirmed by the Supreme Court of Canada): Thus, a gift is a voluntary transfer of property owned by a donor to a donee, in return for which no benefit or consideration flows to the donor... ...

It is provided to you as a perquisite without any consideration of its use in connection with your employment duties. 4.       ... Ils « ne jouissent pas d’une grande considération » (Radiguet). — DR. ...   [20]     One further line of inquiry that might possibly be helpful in attempting to rationalize the seeming inconsistencies in the case law involves a consideration of the sort of benefit that is being conferred.             ...

À moins que le contrat n’ait été conclu en considération de ses qualités personnelles ou que cela ne soit incompatible avec la nature même du contrat, l’entrepreneur ou le prestataire de services peut s’adjoindre un tiers pour l’exécuter; il conserve néanmoins la direction et la responsabilité de l’exécution. ... M.N.R., 2009 TCC 142, paragraph 24). [32]   In the requisite analysis, consideration must also be given to articles 1425 and 1426 of the C.C.Q., which provide that the common intention of the parties must be sought: 1425. ... In determining legal subordination, that is to say, the control over work that is required under Quebec civil law for a contract of employment to exist, a court does not err in taking into consideration as indicators of supervision the other criteria used under the common law, that is to say, the ownership of the tools, the chance of profit, the risk of loss, and integration into the business. ...