Search - consideration
Results 10011 - 10020 of 28946 for consideration
T Rev B decision
Sarah Richter v. Minister of National Revenue, [1977] CTC 2261, 77 DTC 183
Counsel submitted for the Board’s consideration the following cases [and statutes]: Marsellus v Marsellus (1970), 11 DLR (3d) 146 (Ont CA) Felix v Felix (1973), 34 DLR (3d) 48 (Ont HC) Dinel v Dinel, [1971] 3 OR 641 (Ont HC, Chambers) Pawelko v Pawelko (1970), 12 DLR (3d) 279 (Sask QB) The Matrimonial Causes Act, RSO 1970, 265 The Infants Act, RSO 1970, c 222 Peace River Power Development Co Ltd v BC Electric Ltd (1964), 47 DLR (2d) 751 (BCSC) Broad v Ellis, [1956] OWN 180 (Ont HC, Chambers) Re McCurdy, [1954] OWN 117 (Ont CA) Neil v McMillan (1868), 27 UCRQB 257 (CA) Sterling Trusts Corp, Merry Estate v MNR, 10 Tax ABC 119; 54 DTC 122 Findings Exhibit A-2 upon which the assessment is based appears to the Board to be a draft or series of notes regarding the divorce action. ...
T Rev B decision
Stanley E J Deterry v. Minister of National Revenue, [1977] CTC 2332, 77 DTC 236
After all there surely must be a human side to every law which takes into consideration the spirit of the law as well as the letter of the law. ...
ABDC decision
William Arthur Branch v. Her Majesty the Queen, [1976] CTC 193
On a consideration of a!l the curcumstances I am unable to conciude that the accused has wilfully evaded payment of income tax. ...
T Rev B decision
Hendrik Koetsier v. Minister of National Revenue, [1974] CTC 2011
It now appears that all private schools receive the same consideration. ...
T Rev B decision
Margaret Ann Frappier v. Minister of National Revenue, [1974] CTC 2167, 74 DTC 1128
In analysing the nature of the payment of $49,029.03 made by the appellant to her clients, I find not only that there was no legal obligation on the part of the appellant to pay the amount to her clients, but there was no consideration whatsoever on the part of the clients for moneys so paid to them and no commitment that they would continue to invest through the appellant’s services (Exhibit A-3). ...
T Rev B decision
Ken & Ray’s Collins Bay Supermarket Limited v. Minister of National Revenue, [1974] CTC 2267
Considering the evidence of Mr McEwen, which I accept, I think that there is certainly, in the manner in which he and his co-shareholder operated the business, justification for the granting of these bonuses in consideration of the work they were doing. ...
QCSC decision
Robert Howard Smith, G Meredith Smith and Gardner Howard Smith, Executors of the Last Will and Testament of Edmund Howard Smith, Robert Howard Smith, Jr, Kathleen Patricia Smith, Gordon Edmund Howard Smith, Andrea Louise Smith (Wife of Lan David Ritchie), Philip Howard Smith and Dorothy Laura Smith (Wife of Henry Cole) v. Deputy Minister of Revenue of the Province of Quebec, [1973] CTC 136
In consideration of said sale, the newly formed company, Clarke Place Investments Inc, issued to the deceased 25,000 5% non-cumula- tive redeemable preferred shares of the par value of $100 each and 1,000 being all of the authorized common shares of the par value of $1 each, in its capital stock. ...
FCA
Minister of National Revenue, Appellant,, [1973] CTC 345, 73 DTC 5281
What is contemplated is a profit-making process consisting of such physical acts and the disposition of the products for a consideration by sale or other wise. ...
T Rev B decision
Maurice Alexander Clegg v. Minister of National Revenue, [1973] CTC 2014, 73 DTC 10
The problem here is this: Should the premium that an individual pays in exercising his option to obtain the extra coverage granted by the group-policy makers—in this case Mutual Life—be taken into consideration in calculating the benefit to him envisaged by the Act? ...
T Rev B decision
Charles a Specht v. Minister of National Revenue, [1973] CTC 2018, 73 DTC 25
In consideration of receiving $200,000 payable within a period of five years the appellant agreed to three undertakings by him as therein set forth. ...