Search - consideration

Results 111 - 120 of 5754 for consideration
TCC

Dick Irwin Group Ltd v. The Queen, 2003 TCC 537 (Informal Procedure)

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. ...
TCC

Keybrand Foods Inc. v. The Queen, 2019 TCC 161, aff'd 2020 FCA 201

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. ...
TCC

Commission Scolaire Des Patriotes v. The Queen, docket 1999-1464-GST-G

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.... ...
TCC

Drummond v. M.N.R., docket 96-35-CPP

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. ...
TCC

Makuz v. The Queen, 2006 TCC 263

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. ...
TCC

Alexander v. The King, 2022 TCC 147

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... ...
TCC

Rachfalowski v. The Queen, 2008 DTC 3626, 2008 TCC 258 (Informal Procedure)

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.             ...
TCC

Déneige-Toit Service-Plus Inc. v. M.N.R., 2019 TCC 257

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. ...
TCC

Henley v. The Queen, 2006 DTC 3431, 2006 TCC 347, aff'd supra 2008 DTC 6017, 2007 FCA 370

(UBS) entered into an agreement whereby Canaccord was to act exclusively as agent for UBS in connection with a proposed treasury financing for UBS for a minimum of $3,000,000 and a maximum of $6,000,000 raised (the "Offering) by way of a private placement of equity;   d)         in connection with the offering Canaccord agreed to: (1) use best efforts to structure, market and obtain commitments on mutually agreeable terms in respect of the proposed financing of the company; (2) comply with all applicable securities laws in respect of its obligations hereunder (3) advise the company as to the appropriate structure of the financing and assist with the preparation of required documentation; (4) organize meetings between representatives of the company and potential investors; and (5) assist the company in the negotiating and structuring of the final terms of the financing and assist with closing the transaction;   e)         part of the compensation Canaccord received for its services was a Compensation Option to purchase an aggregate of 10% of the Offered Securities issued or issuable at the issue price of the Offering for a period of 24 months;   f)          Canaccord allocated 742,692 UBS Compensation Options, or share purchase warrants (the UBS Warrants), or other consideration received in lieu thereof, to the Appellant on May 28, 1998;   g)         (i) on September 4, 1998 Unique Broadband Systems Inc. ... Further, in the event of the share warrants not being issued, UBS was required to compensate Canaccord in "other consideration in lieu thereof"; in such circumstances, Canaccord was likewise bound to pay a pro rata share of that alternate consideration to the Appellant- a promise worth very little if no quantifiable value could be ascribed to the share warrants unless or until they were issued, exercised and the shares sold. ... For example, when a corporation, for no consideration, grants on only some of its common shareholders, rights to purchase any additional shares of the corporation's capital stock, subsection 15(1) applies to those shareholders. ...
TCC

3295940 Canada Inc. v. The Queen, 2022 TCC 68, rev'd 2024 FCA 42

The payment also included a $10,000,000 contingent consideration based on future performance. ... The approach addresses the rationale of the PUC scheme specifically in relation to amalgamation and redemption and not a general policy unrelated to the scheme under consideration. ... This cash at closing portion of the purchase consideration implies an equity purchase price of $220 million with additional earn-out consideration and equity participation as detailed below. ...

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