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Valley Equipment Limited v. Canada, 2008 DTC 6200, 2008 FCA 65 -- summary under Proceeds of Disposition

In consideration for the settlement payment, Valley Equipment abandoned its right to continue as a John Deere dealer. ...

Oro Del Norte S.A. v. The Queen, 93 DTC 5217, [1993] 1 CTC 245 (FCTD) -- summary under Paragraph (g)

The underground operation was found to be a separate mine from the surface operation in light of such factors as the lack of physical interconnection between the two works, the different anticipated life span for the operations, the lack of interchangeability of the workforces, and the fundamentally different production techniques and safety considerations involved. ...

General Construction Co. Ltd. v. Minister of National Revenue, 59 DTC 1169, [1959] CTC 300, [1959] S.C.R. 729 -- summary under Machinery and Equipment

Mannix then entered into a second joint venture agreement with the taxpayer (which carried on an earth moving business) and another company under which the taxpayer acquired a 15% interest in Mannix's 40% interest in the first joint venture in consideration for its agreement to make cash payments. ...

Gallagher v. Jones, [1993] BTC 310 (CA) -- summary under Accounting Principles

Different considerations arise where there is no accounting evidence or where there are two or more principles either or any of which is generally accepted. ...

Carma Developers Ltd. v. The Queen, 96 DTC 1798, [1996] 3 CTC 2029 (TCC), briefly aff'd 96 DTC 6569 (FCA) -- summary under Paragraph 80(2)(a)

Bowman TCJ. found that the debts were not extinguished by novation notwithstanding that the creditors acknowledged to CDL that no further consideration was owed to them in respect of the assigned indebtedness, and stated (at p. 1802): "A novation involves the creation of a new contractual relationship, generally where a debtor is released from its obligation to an obligee with the consent of the obligee and the assumption of the obligation by a third party so that a new obligation arises between the obligee and the third party. ...

Paajanen v. The Queen, 2011 DTC 1229 [at at 1333], 2011 TCC 310 (Informal Procedure) -- summary under Subsection 103(1.1)

Andet to share income unequally was not at all motivated by tax considerations. ...

Reference as to the Validity of Section 6 of the Farm Security Act, 1944 of Saskatchewan, [1947] SCR 394, aff'd [1949] AC 110 -- summary under Paragraph 20(1)(c)

" Earlier in his reasons he stated (at pp. 411-412): Interest is, in general terms, the return or consideration or compensation for the use or retention by one person of a sum of money, belonging to in a colloquial sense, or owed to, another.... ...

Trustees of Earl Haig v. C.I.R. (1939), 22 TC 725 (CS (1st Div.)) -- summary under Copyright

Profit- Copyright The trustees of the estate of Earl Haig made an agreement with an author to make the diaries of the late Field Marshall available to him in consideration for a 1/2 share of all profits generated from sales of the resulting biography. ...

Baytrust Holdings Ltd. v. IRC, [1971] 1 WLR 1333 (Ch D) -- summary under Subsection 132(6)

Firth transferred minority shareholdings in two companies ("British Acheson" and "High Speed") to it in consideration for treasury shares. ...

Edenvale Restoration Specialists Ltd. v. The Queen, 2013 BCCA 85 -- summary under Purchaser

.), sold tangible personal property to an Ontario limited partnership for consideration including units of the partnership representing 15% of the outstanding units, and only collected and remitted tax on 85% of the purchase price. ...

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