Search - consideration

Canada, [4] stated: Genuine employment is employment remunerated according to market conditions, which contributes in a real and positive way to the advancement and development of the business paying the salary in consideration of work performed. ... Furthermore, there is no room for other considerations such as generosity or convenience. ...

  [22]    The Appellant was insistent that its conduct was motivated and guided by generous humanitarian considerations. ... Comeau and especially by the sluggishness of his responses as a debtor, got him to sign an undertaking that will be cited in support hereof that he begin to make the efforts in his business and thereby return a bit of consideration for the benefits granted to him; this document was intended to spur Mr. ...

  [24]     Considerations based on compassion, generosity, family sympathy or philanthropy must not guide or be the main factors shaping one or more economic decisions; in other words, persons who decide to invest in a commercial operation or get involved in income‑generating activities must comply with the applicable statutes and regulations ...   [28]     Even if the Appellant had good reason to be deeply displeased, offended, shocked or even incensed by the way the Respondent dealt with his case, and even if he was very vulnerable in the face of his daughter's financial problems, I cannot take account of either his frustration or the compassionate considerations that emerge from the evidence; basically, the question I must answer is whether or not he was reasonably prudent in performing his duties as the company's sole director in collecting amounts of goods and services tax ("GST") and remitting them to the respondent ...

.), [2003] T.C.J. no. 435, wrote as follows:   [unofficial translation]               There must be considerations of economic nature at work when a worker is laid off, such as surplus inventory, economic slowdown, mechanical breakdown, a drop in demand, the impact of competition, plan closure, bankruptcy, etc. ...   [33]     In light of these facts, the Minister concluded that it was not reasonable to believe that such consideration would be granted to an employee dealing at arms' length.     4)       Nature and scope of the work   [34]     It was established that the services performed by the appellant were essential to the smooth conduct of the payer's business. ...

.; (iv)        resupplying the bingo hall premises to the Association; (v)         providing all furniture, fixtures, bingo equipment and other equipment and accessories required to conduct bingos; (vi)        providing all the paper and supplies that are required to conduct bingos; (vii)       maintaining all of the bingo equipment in good repair; (viii)       employing sufficient personnel to operate the bingos; (ix)        training representatives of the Association's members; (x)         maintaining and supervising adequate floats and petty cash; (xi)        assisting the Association to correctly calculate the payout of prizes; and (xii)       assisting the Association in the preparation of financial statements; (n)         the Appellant was the employer of the personnel it provided to operate the bingos (the "Employees"); (o)         the Appellant hired the Employees after receiving the Association's approval; (p)         the Appellant paid the remuneration and the benefits, if any, of the Employees; (q)         the Appellant is registered as an employer, with its own business number, with the Canada Customs and Revenue Agency for remitting source deductions; (r)         the source deductions for the Employees were paid by the Appellant; (s)         the Appellant prepared the T4 slips and other employment documentation for the Employees; (t)          the Appellant trained the Employees; (u)         the Association could only remove one of the Employees from the bingo hall if it had reasonable grounds for believing that the Employee was fraudulent, dishonest or deceitful; (v)         the Appellant also made supplies through a concession stand, which included but was not limited to supplies of food and beverages from a limited menu, supplies of cigarettes and supplies of dabbers; (w)        the Appellant was not acting as an agent for the Association or its members; (x)         the Appellant received consideration of at least $378,833.84 for the supplies it made during the relevant period; (y)         the Appellant did not account for tax on the consideration it received from the Association; (z)         the Appellant failed to report tax of at least $26,518.37 in respect of the supplies it made during the relevant period; (aa)       the Appellant claimed input tax credits on its returns with respect to the supplies of property and services that it acquired in order to make the supplies to the Association and its members; (bb)       the Appellant was entitled to and had documentation to support input tax credits of no more than $18,062.29; and (cc)       the Appellant's net tax remittable for the reporting periods ending during the relevant period was at least $8,456.08. [4]      During the relevant period the Appellant conducted bingo games for the Association. ...

With respect to financial risk, I respectfully agree with my colleagues that the appellant in consideration for a higher pay gave up many of the benefits which usually accrue to an employee including job security ... Voisin says the Wolf [10] case has provided a somewhat broader interpretation of risk by suggesting the following:   In consideration for a higher pay, the appellant in the case at bar, took all the risks of the activities that he was engaging in. ...

., and senior management, Supply and Services, Hydro-Québec, stipulated the following, inter alia: (i)           the union and the grievor, Manon Rodier, are abandoning the grievances referred to in the subject line and any other grievance that might exist between the parties; (ii)          the Employer will pay the grievor, as reimbursement of salary, the amount of thirty-five thousand dollars ($35,000) with interest beginning on June 20, 2000, less the usual deductions, including provincial and federal income tax; the net amount will be payable in two equal payments, the first within two weeks from the signing of this agreement and the second on January 10, 2002; (iii)         in consideration of the provisions of this settlement, the parties grant each other full, mutual and final discharge from any amount owed and the grievor explicitly waives any recourse or action relating to facts arising from these grievances or from this settlement; (iv)         the grievor acknowledges that she has read this agreement and has understood the agreement's purport since she has been able to consult with resource persons for this purpose; (i)         pursuant to the agreement referred to in the preceding paragraph, Hydro-Québec sent the following T4 to the appellant for the taxation year at issue:             (i) Income from employment $17,968 source deductions (ii) Quebec Pension Plan     $751 (iii) Employment Insurance Premiums     $398 (iv) Federal tax $3,426; (j)          the Minister, in computing the appellant's income for the taxation year at issue, therefore included the amount of $17,968, as wages. [5]      The appellant admitted all these facts, with the exception of subparagraph 4(h)(iv), in relation to which she said that she had not understood the meaning of the agreement she signed with Hydro-Québec dated November 8, 2001, since she had not been able to consult with resource persons for this purpose. [6]      The appellant explained in her testimony that she had been working for Hydro-Québec for 25 years when her fall occurred on January 15, 1996, in the employer's parking lot. ... In consideration of the provisions of this settlement, the parties grant each other full, mutual and final discharge from any amount owed and the grievor expressly waives any recourse or action relating to the facts arising from these grievances or from this settlement; 6.        ...

The Minister also assumed that the appellant participated in the scheme under a false name, Michael Colby. [2]      The disposition of this case depends solely upon the evidence and involves a consideration of principles relating to onus of proof in civil cases, and specifically in income tax appeals. ... That raises entirely different considerations: see O'Neill Motors Limited v. ...

The Appellant transferred his 50% interest in a matrimonial home to his former spouse in consideration of a variety of concessions including arrears of alimony and maintenance. ... In consideration of this payment the respondent was released by the wife "from any further liability" under the said judgment.  ...              ...

WITNESS that in providing consideration of advances not to exceed $560,000 Canadian dollars, the Mortgagor does grant and mortgage to the Mortgagee all and singular, the following lands and premises (hereinafter referred to as the "said lands") situated in the New Westminster Assessment District in the Province of British Columbia:             3380 Craigend Road             West Vancouver, B.C.... 3.          ... The Queen [13] where he stated:             While it has frequently been held that a Court should not, after considering all the expert and other evidence merely adopt a figure somewhere between the figure sought by the contending parties, it has also been held that the Court may, when it does not find the evidence of any expert completely satisfying or conclusive, nor any comparable especially apt, form its own opinion of valuation, provided this is always based on the careful consideration of all the conflicting evidence. ...