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By transfer also dated February 3, 1940, the appellant, as executrix in consideration of $40,000.00, transferred to Royalite all hydrocarbons except coal in the lands referred to and the right to work the same. ... If the allowance were to be made in this way, it would fail completely to take into consideration the cost or value of the capital asset being depleted, a factor which must always be taken into consideration in making any such allowance. ... Upon consideration of the Act as a whole I have come to the conclusion that the appellant’s contention on this point must be upheld. ...

The only matter for consideration is what was the amount of the capital cost of the depreciable property in respect of which the claims for capital cost allow. ances were made. ... He put their value at $34,500 after taking into consideration the usual depreciation for the length of time the property had been in use. ...

I have to say, with deference that I think the course pursued was not a consideration of a reasonable amount for depreciation within the intention of the Act. ... I think that the appeals in respect of the merely nominal allowance for depreciation must be allowed to the extent herein indicated and the matter be referred back to the Minister for further consideration of allowance of reasonable sums for depreciation within the Act. ...

The section contemplates a transaction in which an issue of redeemable shares is given as consideration for the assets of the vendor company, which company had on hand undistributed income. ... In this case, however, an issue of no par common shares was given in consideration of the assets, and the vendor company was then wound up. ...

I do think that Jules was entitled to have other considerations present in his mind at the time of Robert’s engagement such as future benefits to the appellant which he obviously did. Accordingly, it cannot be said, in view of all the circumstances, that the contract of employment here in question was not a reasonable one actuated by reasonable business considerations and to the ultimate advantage and benefit of the appellant. ... The agreement, in consideration of the giving of the mortgage, terminates all claims arising from the status of the parties as husband and wife. ...

Why, then, would Rolka without consideration release such a valuable right? ... Would you please confirm that the considerations of the three transactions are as follows: Sale by Ancaster Development Co. ... Why was Nelmar Realty not questioned as to the consideration it was to pay to Young and to receive from Rolmac Construction Co. ...

On June 1, 1931, Prescription transferred all its tangible assets to Imperial (Exhibit 1) for the expressed consideration of $15,000. ... That special consideration should be given by Boyaner to doctor-shareholders who had served in the Armed Forces in the recent war. o. ... If, as stated in Exhibit 4, they formed part of the consideration for the sale of the appellant’s share, the Court is entitled to know their contents and could not without such information come to the conclusion (as the appellant requests) that the whole of the consideration was for the transfer of the share. ...

He went on to say that, although the agreement under consideration is called an agreement for separation, it is in fact simply an agreement made by the appellant with his wife to rid himself of the obligation to maintain and support her and also to gain other advantages, namely the discontinuance of the action brought against him by his wife, payment by her of the costs of such action, a release by her of all her interest in his estate, and that this latter release was, by no means, of an academic nature because by virtue of the statutes of Saskatchewan his wife had at that time a statutory interest in her husband’s estate of which he could not deprive her except by the agreement under consideration: The Widow’s Relief Act (1929), chapter 25 of the Statutes of Saskatchewan, 1928-29. It is further stated that this agreement is in fact simply a release by the wife to the husband whereby in consideration of the payment of a capital sum the wife released the appellant not only of his liability for her maintenance and support, but also in respect of other matters as hereinbefore set forth. ... Minister of National Revenue the Tax Appeal Board was considering whether a lump sum payment was deductible, that the section under consideration was paragraph (t) of subsection (1) of Section 5 of the Income War Tax Act, that in that section the word ‘‘periodic’’ did not appear and he declared that the decision in the Bergh case would have been otherwise if the words “payable on a periodic basis’’ had been in the section then under consideration. ...

Edward Trott, agent for Killarney Ltd., attached to the deed, the true consideration paid by the transferee amounted to $20,000. ... On September 4, 1959, as appears by Exhibit 3, the City of Edmonton, in consideration of $3,500 paid to it by Kisbey Ltd. and Killarney Ltd. ... So that the directors on this 9th day of August, 1959 are. already giving consideration to under what conditions that the property. might be sold? ...

After having given these arguments of counsel the most care- ful‘ consideration, I am unable to find anything in the language of the written contracts from which I can infer a partnership relationship, a joint venture or a trust. ... The apparent consideration for this contract was Transcontinental’s agreement to buy Steep Rock shares from the respondent. Payments made for such a consideration cannot be regarded as. a current expense of the respondent’s business. ...