Search - consideration

To answer this first question, I must decide whether CanLII made a supply for consideration or for no consideration. ... The Queen, 2005 TCC 809 to the definition of “consideration”. At paragraph 95 of that decision, Bell J. stated the following: [95] Respecting the second question, the definition of "consideration" is: "consideration" includes any amount that is payable for a supply by operation of law This definition, not being exclusive, includes any amount that would be consideration under common law. ... The amount so required to be paid would be treated as consideration. In all cases, in order to be consideration, the amount must be payable "for a supply". ...

Analysis   I        The $73,027.60 in GST alleged to be collectible   [26]          Under subsection 168(1) of the ETA, the GST is payable by the recipient when the consideration for the supply is paid or when the consideration for the supply becomes due, whichever is earlier ...   [28]          The question, therefore, is when the consideration for the work became due ...   [36]          Indeed, since Parliament has seen fit to specify that, where there is a written agreement, the consideration becomes due only when the work is substantially completed, it seems to me that this is a good reference point for determining when the consideration becomes due in instances where the supplier has issued no invoice for the consideration. ...

"   This leads to a discussion of supply and of consideration.   ... But, even if Y is consideration for something, I reiterate that the Respondent simply has not proven to me that the full amount of Y is consideration only for the rights of exclusivity. ... Where is the consideration for this? It is not part of the bounty fee. ...

Between such persons, it is difficult for a promise to be "consideration" as the open market knows consideration or as it is know between strangers. I would not regard W's promise to H as consideration within the meaning of subsection 160(1). [18]          Although I would not regard a compliant spousal promise as consideration, I think there can be valuable consideration passing between two persons who are not in fact dealing at arm's length. ... He then had to consider whether there was valuable consideration for the transfer. ...

This definition was essentially adopted by Black's Law Dictionary, sixth edition:   Consideration. ...   [16]          I accept the definition of consideration laid down in Currie and referred to by Judge Lamarre in Republic National Bank, above, and the definition in Black's Law Dictionary, according to which "consideration" can encompass "[t]he inducement to a contract.... ... The tip is part of the consideration for the caterer's services and constitutes income in the caterer's hands ...

On January 13, 1994, Wilber MacLeod conveyed his interest in the Property to the Appellant for no consideration.   8.        ... (b) Consideration [21]         Counsel for the Appellant also argued that the Appellant had provided consideration for the transfer of the mortgage payments. The consideration took three forms. (1) It was the amount of $47,115.31 which the Appellant had paid on January 13, 1994 on her spouse’s tax debt. (2) The consideration also consisted of the services which the Appellant provided to Wilber MacLeod both in his law practice and in the maintenance of their home: R. v. ...

The funds used to pay the consideration set out in the transportation contracts came from a subsidy paid to the board by the Minister of Transport. ... Even though someone who pays a consideration is more often than not seeking a personal benefit, he or she may also be seeking to benefit someone else. ... By contrast, the consideration received from the Province covered approximately 70% of the cost of acquiring and constructing the transit facilities. ...

Simply put, under that provision, if the transferor was liable to pay tax, the property was transferred, the transferee was a person not dealing at arm’s length with the transferor and the fair market value of the property transferred exceeds the consideration given by the transferee, then the transferee is liable for the value of the property less the consideration tendered to the transferor.   ... The Appellant bears the onus of dislodging those assumptions, such that the Minister’s assumptions will stand unless demolished by evidence tendered by the Appellant which must prove on the balance of probabilities that consideration (other than the nominal consideration expressed in the Transfers and recorded in the Land Titles system) was tendered by payment, through evidence of indebtedness or other consideration made by the transferee to the transferor ...   [8]              The following factual issues were meaningfully in dispute or represented factual matters in respect of which the Appellant led evidence:   a)                  The amount of consideration falling into the category of “other consideration” was a major point. ...

Oosterman would have had to intend that the mother‑in‑law have an ownership interest in the property, and it was acknowledged that the parties did not give this any consideration. ...   [39]     I conclude that it is more likely than not that the appellant did give consideration on the transfer by assuming her husband’s share of the loan from the mother‑in‑law. ...   [45]     I conclude, then, that the consideration given by the appellant on the transfer on December 3, 2003 includes one-half of $108,000, or $54,000.   ...

The non-market value and tax exemption form states that the consideration paid for the transfer of ownership consisted in advances made to pay off mechanical bills. ... Consideration [14]     Was there consideration flowing for the transfer of both motor vehicles? ... It is therefore very clear that there was no consideration for the transfer of the Austin Healy. ...