Search - consideration

Going over that legislation right now could, it seems to me, make the analysis of the statement of claim more telling and useful and the consideration of the motion to strike all the easier. ... But the existence, the content and the purpose of the alleged understanding may be directly put in question in the consideration of those difficulties, and the Court cannot now dispose of them. ...

  (9) Notwithstanding any other provision of this Act,   (a) in computing a taxpayer ’ s income for a taxation year from a business or property (other than income from a business computed in accordance with the method authorized by subsection 28(1)), no deduction shall be made in respect of an outlay or expense to the extent that it can reasonably be regarded as having been made or incurred   (i)     as consideration for services to be rendered after the end of the year,   (ii)    as, on account or in lieu of payment of, or in satisfaction of, interest, taxes..., rent or royalty in respect of a period after the end of the year, or   (iii)   as consideration for insurance in respect of a period after the end of the year...;   (b) such portion of each outlay or expense made or incurred as would, but for paragraph (a), have been deductible in computing a taxpayer ’ s income for a taxation year shall be deductible in computing his income for the subsequent year to which it can reasonably be considered to relate....   ...

M.N.R. [7] The Supreme Court of Canada has also held, in Stewart, that the determination of reasonableness for the purposes of section 67 can be based on consideration of the type of expense claimed and its relation to the business of the taxpayer. ...   [32]    Overall, I find that the Respondent has failed to show that, in the words of the Exchequer Court in Gabco Ltd., [9] “no reasonable business man would have contracted to pay such an amount having only the business consideration of the appellant in mind. ”   [33]    For these reasons, the appeals are allowed, with costs.   ...

A supply is zero rated if it is a "a supply of a freight transportation service in respect of the transportation of tangible personal property from a place in Canada to a place outside Canada whether the value of the consideration for the supply is $5 or more" ... Shorn was that SLM did not receive any consideration for purchasing postage for its clients. ...

It does not seem to me that ordinary commercial principles require the bringing into account of this sort of voluntary payment, not made as the consideration for any services rendered by the firm, but by way of recognition of past service or by way of consolation for the termination of a contract. ... In the Murray case one of the main considerations for making the payment was, at page 40, “(c) that Watney had made the payments to acknowledge a long and friendly association with Goodhews and to maintain its name, goodwill and image in the brewing industry". ...

The Appellant argues that her MSRS premiums are a foreign tax and must therefore be taken into consideration. ...   [5]      The Appellant argues that her premiums are a foreign tax and therefore, must be taken into consideration. ...

  [3]     Following the Recitals, the Agreement provides, in part, that:   IN CONSIDERATION of BMO Nesbitt permitting the Trainee to take the Training Course, the compensation to be paid to the Trainee by BMO Nesbitt during the Training Course, the payment of $10.00 by BMO Nesbitt to the Trainee and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Trainee, BMO Nesbitt and the Trainee agree as follows:            …   2.3    The Trainee acknowledges that the Training Course which BMO Nesbitt will provide entails a substantial expenditure by BMO Nesbitt on his or her behalf. ...

The point of commencement for consideration of the relevant law is section 38 of the Federal Court Act: (1) Except as expressly provided by any other Act, the laws relating to prescription and the limitation of actions in force in any province and the limitation of actions in force in any province between subject and subject apply to any proceedings in the Court in respect of any cause of action arising in such province (2) Except as expressly provided by any other Act, the laws relating to prescription and the limitation of actions referred to in subsection (1) apply to any proceedings brought by or against the Crown. ... Subject to other considerations, such laws are, in my view, made as fully available to a taxpayer in respect of an amount certified by the Deputy Minister under subsection 52(4) of the Act as they are in proceedings in the Court. ...

These factors should then be analyzed to determine what weight they should be given in identifying the location of the property, in light of three considerations: (1) the purpose of the exemption under the Indian Act; (2) the type of property in question; and (3) the nature of the taxation of that property. ... However, this approach has the advantage that it preserves the ability to deal appropriately with future cases which present considerations not previously apparent. ...

  [29]         The ownership of tools considerations is not helpful to me in this particular case. ...   [34]         Compliance by an alleged/assumed incorporated employee’s intermediary corporation with government requirements regarding such things as workplace safety and corporate registrations and the like are not very helpful or relevant considerations in a professional services business case to the extent they result directly from the interposition of the very company that the personal services business definition requires the Court to ignore. ...