Search - consideration

The consideration of $29,330.09 was the total of the cash surrender values of the policies at the date of the transfer. ... The consideration was again $29,330.09 and that amount was credited to Mrs Whittall on the company’s books. ... Similarly I do not think it possible to say that these transfers, made in consideration of a valid and enforceable note, were not made for a good consideration simply because payments were forgiven in later years. ...

:—This is an appeal against an absolute order for mandamus obtained by a mining company commanding the Minister of Finance to forthwith ascertain and take into consideration the acquisition costs to the Pioneer Gold Mines of B.C. ... The property was acquired from David Sloan for the consideration of $1,600,000 paid by the allotment of 1,600,000 fully paid shares of the company at $1 a share. ... Consideration too of the $100,000 paid for the working bond in its relation to the determination of the cost to the ultimate purchaser, was not extraneous or irrelevant. ...

In his reasons the learned trial Judge said: Whatever tests are applied, however, and whatever considerations are weighed the effort of the valuer must be directed to finding that fair market value in a hypothetical transaction in a hypothetical market. ... He was merely unable to find upon such consideration the necessary hypothetical purchaser. ...

Consideration which the investigators brought to their decision to detain; 3. ... First, it involves a consideration of the public interest in the proper functioning of government. ... In my opinion that question does not address the relevant considerations under section 37 of the Canada Evidence Act. ...

It may act wisely or foolishly, fairly or unfairly, arbitrarily or irrationally, and the courts have no authority to interfere unless those considerations and other circumstances lead to a conclusion that the true nature and substance of the legislation were matters outside the scope of legislative authority. ... It might have been more difficult at that time to establish the true nature and character of the legislation but the constitutional validity of the legislation would nevertheless have depended on that consideration. ...

To enable the company to buy this property each of the five shareholders advanced monies aggregating $40,000. the price of the property and the company entered into an undertaking with them in consideration thereof to pay to them the profits which should be realized on a re-sale. ... Now while the profit may be looked upon as the consideration for the loan it is not at all events what is popularly called interest. ... " " In consideration of your having already advanced to the company the sum of $6,308.03 and contributing one-third of any further moneys required to finance the. purchase of Lot 5, Block 22, D.L. 541, the company hereby agrees to pay to you one- third of the net proceeds of the sale of said property as and when realized, which payment shall be accepted by you in full settlement of said advances.” ...

For the purposes of this inquiry it will be convenient if such licences were to be described as covering timber berth "‘W‘‘ and ‘‘those other than ‘W’,’’ for it so happens that different as well as common considerations apply to these two groups. ... In the consideration of this matter a further fact must not be lost to sight. ... This brings me now to the consideration of a question affecting this total claim which total, of course, comprises everything owing on all the licences. ...

The same considerations appear to their Lordships to apply to two of the matters enumerated in sec. 91—namely, the regulation of trade and commerce.’’ ... I would suggest that is an important secondary consideration, the primary purpose being to obtain much-needed revenue. ... Act this consideration should at least be kept in mind to avoid confusion. ...

There is no evidence of whether any consideration was given to the capital cost allowances of the taxpayer for the 1972 and 1973 years, prior to the July 1974 assessments or the August 1974 reassessments, by the then Minister of Finance or the then Deputy Minister of Finance. ... The alternative view of the legislative scheme would, of course, contemplate only one decision by the Minister because the nature of the issue he is deciding is discretionary and involves policy considerations and is not one that is measured by objective standards which can be the subject of an appeal based on evidence and argument. ...

It is clear in this case that the ‘substance of the claim’ is foreign taxes and it follows that the fact that the claim presently appears in the form of a judgment does not entitled it to any different consideration it would have received in the form of a foreign tax assessment.” and thereupon set aside the writ of summons and subsequent proceedings. ... Judicial decisions in the State where the cause of action arose are not precedents which must be followed, although the reasoning upon which they are founded must always receive careful consideration, and may be conclusive. ...