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In their testimonies both Kaman and Silverberg stated that the considerations they took into account as directors in fixing the amount of the bonuses to be paid at $80,000 were that both of them required funds to meet payments on the indebtedness incurred by them in acquiring the shares, the low level of their salaries at that time; the amount of time they and their wives were putting into the business, all of which was coupled with a belief that the corporate financial position was sound. ... Counsel argued that there was certainty as to the intention to pay and the intention that the amounts be paid was unencumbered by any other operating consideration such as the availability of funds. ...

In a letter dated April 10, 1981, Sun Crest Company of Canada ("Sun Crest") confirmed its intention to cancel the existing franchise agreement and enter into a new agreement with the appellant for a period of five years in consideration of a lump sum payment of $100,000. ... (The clause originally specified a consideration of $750,000 but this was changed to $800,000 by agreement of the parties.) ...

One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ... Farmer, 5 TC 536 where he said: — Now I don’t say that this consideration is absolutely final or determinative, but in a rough way I think it is not a bad criterion of what is capital expenditure — as against what is income expenditure — to say that capital expenditure is a thing that is going to be spent once and for all, and income expenditure is a thing that is going to recur every year. ...

In consideration of White agreeing to sell the shares, Jorgensen covenants and agrees with White as follows: (a) That concurrently with the execution of this Agreement, he will deliver to White a Guarantee whereby he and J-27 Consulting Ltd. ... In consideration of White agreeing to sell the shares to Jorgensen, the company hereby covenants and agrees with White as follows: (a) That it will pay all credit card expenses incurred by White in relation to his position as Director, officer or employee of the company to and including May 15, 1979; 3.03 The guarantors of the payment of $15,000, Gene C. ...

On March 12, 1981 the appellant's husband transferred his one-half interest to her for no consideration. ... At page 522 (D.T.C. 5288-89) Holmes, D.C.J. stated: Upon careful consideration of subsection 248(2), I have concluded that the subsection is really a definition of the expression, "tax payable by a taxpayer", or simply "tax payable”, which is clearly qualified in application by that part of the subsection which reads, ”... under any Part of this Act by or which provision is made for the assessment of tax...” ...

Cruz acted for the following reasons: The taxpayer received the shares from Francis Matthews, President of March Resources, as consideration for the taxpayer's activities in initiating the sale of some 60,000 shares at $2.28 per share sometime in August 1980. ... In consideration for the loan and assistance O'Sullivan received the escrow shares from Matthews which he subsequently disposed of at a profit. ...

Justice McIntyre, writing for the majority set out, at 766, the legal criteria for establishing this Court's jurisdiction over any matter, thus: The general extent of the jurisdiction of the Federal Court has been the subject of much judicial consideration in recent years. ... Having given these implications the best consideration I can, I have come to the conclusion that it is not sufficient for jurisdiction. ...

Financial considerations led to a conversion of the apartments to condominiums under an arrangement whereby each investor received a unit. ... In consideration of $10,000 the appellant was granted an option to purchase the property. ...

The Court's consideration comes down to a decision as to which of the two valuator’s opinions I find most appropriate. ... Taking all of the evidence into consideration particularly the absence of an organized market and any form of shareholder agreement I have concluded that a minority discount of 25 per cent is warranted in the case at bar. ...

., 3 Tax A.B.C. 141; 50 D.T.C. 479, the Income Tax Appeal Board gave consideration to the meaning of the word “allowances” in subsection 3(4) of the Income War Tax Act which provided that any payment made to any person in connection with any employment as allowances on a per diem or other periodic basis shall, subject to certain specified exemptions, be salary of such person and taxable as income. ... I adopt as a correct statement of the law regarding the meaning of the word “allowance”, in the context under consideration, this passage from Canadian Income Taxation, 3rd (1983) edition by Edwin C. ...