Search - consideration

From Ex. 10, however, it would appear that the actual number of shares transferred to Canadian Breweries was 15,493 and the consideration $502,902.73. ...

L’appelant a cotisé comme revenus imposables les revenus provenant des opérations de l’intimée pour les trois années sous considération, sur la base de 3% de son capital employé. ...

We were informed by the Solicitor- General that these amounts are regarded, not as income but as capital sums which the company bears in consideration of the risk attaching to the investment which is borne by the investor. ...

The considerations prompting the transaction may be of such a business nature as to invest it with the character of an adventure in the nature of trade even without any intention of making a profit on the sale of the purchased commodity.” ...

By some it has been stated that a distinction must be made between the compromise of an action and the payment of a claim on the ground, that in the former case the defendant promises to pay a sum of money in consideration of the plaintiff discontinuing his action; it is a contract, with the ordinary incidents of contract, and money paid is paid under the contract and not by compulsion of legal process. ...

In this connection, consideration must be given to certain sections of the Act, in addition to those already cited. ...

This is an important section for consideration since it was under it that the Chief Dominion Customs appraiser purported to make his appraisal. ...

The character or nature of the transaction must be viewed in the light of the circumstances under which it was embarked and the decision as to the side of the line on which it falls made after careful consideration of its surrounding facts. ...

On January 31, 1944, by deed and bill of sale, the realty and all other assets of the old company were conveyed to the new company, the consideration therefor being 800 redeemable preference and fully paid up shares and 3000 shares without nominal or par value of the new company, to be allotted to the old company or its nominees. ...

Amyot before the Tax Appeal Board was rather vague on the point, apparently the contention of the other partners is that had they known at the time, as they claim the deceased already did, that he would not be receiving the Métro contract involving some $35,000, of which they would receive 50%, they would not have agreed to pay him $35,900 on his withdrawal from the partnership, even though. his share of this potential $35,000 had not been taken into consideration in arriving at the amount he was to be paid, because Amyot and Derome, who are also surveyors, put into the partnership earnings which they had received in this capacity, which Mr. ...