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Results 281 - 290 of 636 for consideration
EC decision

Alfred C. Campeau & Michael Petritz v. Minister of National Revenue, [1970] CTC 306, 70 DTC 6223

Such question would require consideration of principles of law that do not arise in these instant appeals. ...
EC decision

Bronze Memorials Limited v. Minister of National Revenue, [1969] CTC 620, 69 DTC 5420

The said sale consideration of $176,000 by the provisions of the sale contract was payable and paid over a five-year period in the following amounts: 1958 $ 36,000 1959 35,000 1960 35,000 1961 39,000 1962 35,000 making a total of $176,000. ...
EC decision

I. G. Wahn v. Minister of National Revenue, [1968] CTC 5, 68 DTC 5023

The resolution of this second issue involves a consideration of the much debated matter of what is the interest in a law practice of a retiring partner of a law firm. ...
EC decision

Alfred Galardo, Gino Mariani v. Minister of National Revenue, [1968] CTC 127, 68 DTC 5084

In addition, I cannot leave out of consideration, when considering the character of the appellants’ business in connection with land, the speculative transactions upon which the appellants embarked with others where the avowed purpose was resale alone. ...
EC decision

Edgeley Farms Limited v. Minister Of. National Revenue’, [1968] CTC 240, 68 DTC 5174

I have no doubt that, if the guiding mind of the appellant were to have frankly answered questions at the time of acquisition, he would have agreed that the appellant might itself, at an appropriate time, erect on the land buildings suitable for the developing neighbourhood, with a view to renting them or selling them; he would also have agreed that, if the right opportunity or opportunities arose, the appellant might sell some or all of the property, and he would also have agreed that really attractive bare land leasing proposal would receive careful consideration by the appellant. ...
EC decision

Minister of National Revenue v. Wilfrid Pelletier, [1963] CTC 64, 63 DTC 1059

S'il m’était loisible de faire allusion à des considérations d’équité en une matière de droit aussi stricte que la législation fiscale, je pourrais alors souligner le fait que l’intimé opposerait en réduction de son impôt sur le revenu une somme supérieure à celle que lui accorde son propre patron. ...
EC decision

Falaise Steamship Company Limited v. Minister of National Revenue, [1959] CTC 67, 59 DTC 1016, [1959] CTC 66

With this end in mind, the Counties Company, on appellant’s behalf, persuaded Seawall Corporation to renounce their contract as from January, 1952, in consideration of a $40,000 indemnity, equal to $40,037.50, Canadian currency. ...
EC decision

Robert Shorrocks Williams v. Minister of National Revenue, [1955] CTC 1

Moreover, the standard printed form of agreement signed by all members of the crew, including the appellant, contained the following provisions: (‘.. in consideration of which services to be duly performed, the said master hereby agrees to pay to the said crew as wages the sums against their names respectively expressed, and to supply them with provisions according to the scale herein.’’ ...
EC decision

Alex W. Mitchell v. Minister of National Revenue, [1957] CTC 371, 57 DTC 1268

And consideration must also be given to Section 6(i) of the Act which provides: “6. ...
EC decision

Dominion Taxicab Association v. Minister of National Revenue, [1953] CTC 106, 53 DTC 1106

It is clear from the terms of the contract under consideration in this case that the necessary elements to a contract of deposit are missing: (a) the amount of $500.00 is not given by the taxi owner to the Association gratuitously, for in return for his contribution the member is to be given by the Association all the privileges which, according to its charter, it is entitled to give to its members, and (b) the Association is not obligated and never will be obligated to restore to the taxi owner the amount of $500.00 he has paid. ...

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