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Results 531 - 540 of 636 for consideration
EC decision

Minister of National Revenue v. Gerthel L. Lamon, [1963] CTC 68, 63 DTC 1039

Here, then, Fosters were using the land, paying a consideration which gave them the right to do so.’ ...
EC decision

Ronald D. Grant v. Minister of National Revenue, [1963] CTC 248, 63 DTC 1159

In re-assessing the appellant, however, the Minister took into consideration the fact that the property had been purchased for $45,000, that expenses of $2,568.74 had been incurred in the purchase and sale of the property; that it was sold for $170,000 under an agreement of sale which provided for payments over a number of years and that, accordingly, the provisions of paragraphs (b), (d) and (e) of Section 85B(1) of the Income Tax Act relating to Special Reserves, were applicable; and added to the declared income of the appellant the amount of profits so computed. ...
EC decision

Goldwin Corlett Elgie v. Minister of National Revenue, [1963] CTC 383, 63 DTC 1242

Being in immediate need of more money he sold the second mortgage to the appellant for the consideration of $1,890.. ...
EC decision

Minister of National Revenue v. Massawippi Valley Railway Company, [1961] CTC 78, 61 DTC 1040

., in 1871, the Connecticut and Passumpsic Rivers Railroad Co.] shall and will and they do hereby stipulate, covenant and agree and bind and oblige themselves in consideration of the foregoing premises to pay to the Holders of the Bonds now issued by the Company of the first part, the sum of Twenty four thousand Dollars annually... by semi annual instalments... ...
EC decision

James Frederick Scott v. Minister of National Revenue, [1961] CTC 451, 61 DTC 1285

Counsel for the appellant sought to distinguish the facts from those in the Spencer case (supra) to which I have referred but that is not the question for consideration. ...
EC decision

Espie Printing Company Limited v. Minister of National Revenue, [1960] CTC 145, 60 DTC 1087

After a lengthy examination of the exhibits and consideration of Mr. Espie’s evidence, I am, however, unable to conclude that these cheques, together with moneys from the other sources mentioned, would account for the frequent and substantial deposits to account 544 and, having regard to the admitted fact that Mr. ...
EC decision

J. Mastai Ravary v. Minister of National Revenue, [1960] CTC 228, 60 DTC 1157

On the contrary, the true position is that on an appeal to this Court from a decision of the Income Tax Appeal Board, whether the taxpayer or the Minister is the appellant, the assessment under consideration carries with it a presumption of its validity until the taxpayer establishes that it is incorrect either in fact or in law. ...
EC decision

J. A. Verret v. Minister of National Revenue, [1960] CTC 361, 60 DTC 1195

A l’occasion de cette transaction, il recut, en plus du terrain avec maison, une somme de $10,000 et autres considérations. ...
EC decision

Minister of National Revenue v. The People’s Thrift and Investment Co., [1959] CTC 185, 59 DTC 1129

On March 1, 1945, the respondent subscribed for 5,000 shares of Community Finance Corporation at $100 per share, or a total consideration of $500,000. ...
EC decision

Minister of National Revenue v. Lumor Interests Limited, [1959] CTC 520

After due consideration, the respondent decided to install a new elevator rather than repair the old one. ...

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