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Lemire, 2013 FCA 242. [21]         Alternatively, the appellant states that she provided consideration equal to the property’s fair market value, for its transfer. She states that the consideration given included her commitment to return to Mr.  ... Savard with respect to the property and any consideration given to Mr.  ...

Specific liabilities of MMPS were assumed by the Appellant in consideration for the transfer of MMPS assets with a fair market value equal to those liabilities. ... The Appellant says in the alternative that if either the declaration or the payment of a dividend does constitute a transfer of property, the Appellant provided MMPS with fair market value consideration for both the declaration and payment of the dividend. 11. ... The right to sue is consideration for payment of the dividend. Therefore consideration passes between the payee and the payor at the time of payment. ...

By way of a Management Agreement dated September 10, 1999 between the Corporation and LWM, the Corporation was engaged to provide management services to LWM which services were in fact provided by the Appellant. [8] The Appellant argues that the dividends were paid to him personally in order to retain his services and that the transfer of dividends was for consideration. ... Minister of National Revenue, [1998] 1 S.C.R. 770, the Supreme Court of Canada held that a dividend is related to shareholding and not to any other consideration the shareholder might have provided. ... The Queen, 2020 TCC 101. [14] On many occasions, this Court has rejected the argument that consideration may be given for dividends including in the context of section 160 of the Act (please refer to Côte v. ...

It is the Appellant's position that this ITC entitlement of D-Win is the effect of subsection 141.01(4) after applying subsection 141.01(7). [10]         Subsection 141.01(7) applies for purposes of subsection (4) among others if a provision of the GST legislation "deems the consideration for a supply not to be consideration for the supply", or "deems a supply to be made for no consideration", or "deems a supply not to have been made by a person. ... It does not deem consideration not to be consideration, does not deem a supply to have been made for no consideration, and does not deem a supply not to have been made by D-Win ... In fact and law, there was clearly lots of consideration flowing between these two parties as set out in their contract. ...

For example, the parties to a transaction may record the fair market value of the non-partnership interest consideration as being $X. ... Specifically, the Respondent asserts that the Amended Notice of Appeal fails to identify the total consideration that R & S says was paid and the allocation of that consideration among the different items of property. ... During the hearing of the motion, R & S conceded that the total consideration was $39,931,772. ...

The only issue raised by the parties at trial was whether the Appellant provided consideration for the transfer of the Property, and if so, in what amount. ... This consideration was her personally taking responsibility of the JEMM loan. ... CONCLUSION: [22]   The Appeal is allowed and the matter referred back to the Minister of National Revenue for reassessment on the basis that the shortfall in consideration on the transfer of the Property was only $11,353, being Mr. ...

The question therefore is whether the supply was made by the Appellant for no consideration. ... Therefore the Appellant submits that those funds constituted consideration for the supply. ... Had this link been established, the consideration argument would have succeeded ...

The Fair Market Value of the Consideration [23]   The Appellant submits that the loan agreement was the consideration for the dividend and that one offset the other for the exact amount. ... Clark’s evidence, suggesting there was separate consideration for the loan. ... Even if I were to conclude that the loan was consideration, I would not conclude that the fair market value of that consideration was $600,000. ...

Can you tell us, madam, what was the consideration you paid at that time for these shares? ... In his submission, this debt was the consideration paid by the appellant to Mr. ... The market value of the property transferred thus exceeded the consideration by $21,888.03. ...

I do not believe that the receipt for tax purposes can be looked upon as consideration for the painting. ... For the reasons outlined above, the appellant provided no consideration in that regard. ... Motive underlying a donor’s conduct is not the same thing as consideration flowing from the donee. ...