Search - consideration

In a unanimous decision, the Court held: The credit notes could not be considered apart from the transactions out of which they arose, in which they represented part of the consideration for the purchase of used cars, under executed contracts. ...

In computing income the appellant company deducted the said payments as an expense made for business purposes. 3.09 Also, pursuant to the agreement A-1, Mr Greenwood sold his 225 common shares of the company to the remaining shareholders for a consideration of $1 per share. ...

All work of this nature will be subject to prior agreement between T E Kuhn and the Branch concerned. (5) In consideration of the foregoing: (a) De Leuw Cather agrees that T E Kuhn may promote and undertake assignments involve his acting as an individual consultant. ...

The consideration per acre is $52 and $67 per cultivated acre. 3.19 Concerning sale no 4 of Mr Brawn’s report (which is the main sale on which Mr Brawn based his conclusion) Mr McEwen said, under chief examination, he had not used it because it was a non arm’s-length sale. ...

As mentioned in the Moldowan decision, although the “quantum element is not a deciding factor”, it is an important one which should be taken into consideration. ...

Counsel for the respondent in his argument says that the key consideration “in this particular case must be what the land could be used for a Valuation Day’’. ...

Our prime consideration was to sell to a reputable party, a builder perferably. ...

Mr Cattanach gives the ratio decidendi: It was determined to be for such services performed by the management personnel in the preceding year to be paid in the year the fund was set up after careful consideration being given by the directors whether the business operations and returns of the prior year justified a fund in the amount determined to be paid in the next ensuing year. ...

All issues must be determined by a careful consideration of all of the relevant evidence both direct and circumstantial. ...

Serious consideration has been given to your request. It now appears from our findings, that the correct amount of tax under Part XIII has been withheld and remitted on behalf of the relevant non-residents. ...