Search - consideration

This was based, in our final consideration, on two factors. One that 5,000 subscribers were worth $10 each, which would be the equivalent cost of getting them, and secondly $100,000 on advertising revenue annually via 25 per cent which is the standard commission cost on securing advertising.” ...

GOODMAN: No, he made certain suggestions for consideration and they are considered to be of a confidential nature. ...

It is a recurrent loss which has to be taken into consideration as a factor in the undertaking itself and having a direct bearing on the profit earning capacity.” and then said, at page 58: "In the case of Lockie Bros. v. ...

The factor of space is rele vant upon a consideration of the equity of the double taxation to which profits so earned may be subjected, but it does not, it is submitted, cast any doubt upon the legality of the practice.” 12 * Compare The Gramophone and Typewriter, Ltd. v. ...

By an indenture dated October 13, 1944, Louis Baker, Alexander Betcherman and Meyer Betcherman, sold to the appellant for the sum of $20,000 the farmlands and premises situated in the Township of Nepean comprising 619.3 acres, although the total consideration for the assets of land, buildings, equipment and goodwill owned by the three partners was $50,000, in return for the shares of the corporation which were held equally by the three principal shareholders, Louis Baker, Alexander Betcher- man and Meyer Betcherman. ...

Opinions more closely connected with the * particular statute under consideration were voiced by Lord Tomlin who said at p. 463: “Further in my view the perception of rents as landowner is not an operation of trade within the meaning of the Act.’’ and by Lord Macmillan who said at p. 467: “Landowning, however profitable, is not a trade within the meaning of the income tax code.” ...

No consideration was paid by either party in connection with this exchange and it does not affect the issue before us, although the sale by appellant to the company included the property received in this exchange, which may account for the delay of some four days between the completion of the deed of hypothee and the actual deed of sale giving the company title to the property hypothecated in security for the loan. ...

There is, however, another aspect of the situation in each of these companies which appears to me to require consideration and which was not involved in any of the cases cited. ...

., [1959] S.C.R. 763; [1959] C.T.C. 339, that would bring me to a different conclusion than that which I have reached by a consideration of the statutes as a matter of first impression. ...

., unlimited in point of estate, and unfettered in respect of any consideration or trust.’’ ...