Search - consideration
Results 611 - 620 of 626 for consideration
T Rev B decision
Jacques Lagasse v. Minister of National Revenue, [1978] CTC 2587, [1978] DTC 1430
The price of $70,000 was not paid to the vendors company at the time of the sale, even though it was stated in the contract that the selling company received fair and valid consideration. ...
T Rev B decision
Frank Tyrala v. Minister of National Revenue, [1978] CTC 2905, [1978] DTC 1659
Findings The Board points out that whether the appellant was knowledgeable in the bond market, following advice, or attempting to create a profit are not considerations which in themselves lead to the conclusion that the appellant should be entitled to the benefits claimed. ...
T Rev B decision
Thomas J Collins v. Minister of National Revenue, [1980] CTC 2654, [1980] DTC 1546
I quote here certain statements made by Thomas J Collins for the year ending May 31, 1972, on the Bob-O-Link Farms report: Following the purchase of the “Silver Hills Ranch’’ in June, 1971, from M & A Davis, careful consideration has been given to the various alternatives open to us that would insure a successful farm operation.... ...
T Rev B decision
Richard Binette v. Minister of National Revenue, [1983] CTC 2447, 83 DTC 416
These considerations thus led the MUC and the Fraternité des policiers to opt for a new formula, the one contained in the new article XX. ...
T Rev B decision
James R Leslie v. Minister of National Revenue, [1982] CTC 2233, 82 DTC 1216
However, the problem arose for the Justices when they were required to give consideration to the phrase “taxpayer’s chief source of income”. ...
T Rev B decision
Neil G Orser, Polaris Holdings Ltd, Lloyd Gladstone Powell, Michael Piro v. Minister of National Revenue, [1982] CTC 2302, 82 DTC 1332
Ball It might appear at first glance that since the gain was realized on this piece of property in the same sale that dealt with Hooke, it should not have separate consideration from that of Hooke. ...
T Rev B decision
Peter Rawsthorne v. Minister of National Revenue, [1981] CTC 2187, 81 DTC 116
The prospect of self-incrimination under cross- examination, in a penalty assessment, should not be added to that burden without serious consideration. ...
T Rev B decision
Sbi Properties Limited v. Minister of National Revenue, [1981] CTC 2288, 81 DTC 263
However, the Income Tax Act has made an important and consistent legal distinction between income from a business and income from investment or property, and it seems to me that this basic distinction is an essential consideration in determining whether or not the appellant falls within the meaning of subsection 125(1) of the Income Tax Act. ...
T Rev B decision
Pierre Tremblay v. Minister of National Revenue, [1979] CTC 2631, 79 DTC 305
Cette règle d’or, qui s’applique depuis un siècle et demi, doit également être prise en considération dans la présente cause. ...
T Rev B decision
Donald G Wilson Et Al v. Minister of National Revenue, [1974] CTC 2219
If it was in their minds—and it is only speculation on my part—it would not have been bad consideration, in any event. ...