Search - consideration

The consideration for the transfer was not specified in the deed. This deed was not published in the Ville de Montréal's index of immovables. ...

Pouvoir discrétionnaire de la Cour 400 (1) La Cour a le pouvoir discrétionnaire de déterminer le montant des dépens, de les répartir et de désigner les personnes qui doivent les payer [12]   An assessment officer may assess the allowable quantum of costs in view of jurisprudence, the Rules and Tariff B, but may not vary or interfere with the Court’s underlying decision to award costs against a party in a proceeding. [13]   With respect to the Appellant’s argument that he is unable to pay costs due to unemployment, while I am sympathetic to the Appellant’s circumstances, the inability to pay costs is not a factor that can be taken into consideration by an assessment officer. ...

As for section 301, subsections (3) and (5) provide in relevant part: 301(3) Consideration of objection – On receipt of a notice of objection, the Minister shall, with all due dispatch, reconsider the assessment and vacate or confirm the assessment or make a reassessment. 301(5) Notice of decision – After reconsidering an assessment under subsection (3)... the Minister shall send to the person objecting notice of the Minister’s decision by registered or certified mail. ...

The Minister took these returns into consideration in her deliberations respecting the two objected-to assessments. [6] On September 17, 2018, the Minister confirmed the two objected-to assessments for the December 31, 2013 and 2014 taxation years. ...

Any projections made by Foldy (if indeed they were) were clearly optimistic and not the result of any business-like considerations. ...

I am convinced that the operation the appellant and his wife launched in 1985 was not the result of a spontaneous decision, but had been planned for a long time following careful consideration and was supported by the experience of each of them in the field of horse care and training. ...

In my opinion, there would be no difficulty in adding the words "fish raising" in the circumstances of this appeal when the similarities with other methods of livestock raising are taken into consideration. ...

S.C. 1970-71-72, c. 63) (the "Act") for consideration here are subsections 31(1) and 248(1); paragraphs 18(1)(a) and 18(1)(h). ...

Any other consideration that might be reflected in the notice of assessment does not lie within its jurisdiction. ...

The Minister reassessed the Appellant to apply subsection 80(1) of the Income Tax Act (the “Act”) to the difference between the amount of the assigned debts and the trading price of the shares issued by CL as consideration for the assignments. ...