Search - consideration

That would appear appropriate to me, and would produce a result of $406,000. 4.02.2 The income approach seems to me to be the most realistic even though it is indirect: it provides a better indication of the considerations in the minds of investors who are often content with little return on their investment in order to accumulate equity eventually. ...

Subsection 5301(1) of the Regulations was amended by P.C. 1985-2277, subsection 16(1), to create the new definition of "first instalment base" as follows: 5301.(1) Subject to subsections (6) and (8), for the purposes of subsections 157(4) and 161(9) of the Act, the “first instalment base” of a corporation for a particular taxation year means the product obtained when the tax payable by the corporation under Part I of the Act, computed without reference to sections 123.3 to 123.5, 127.2 and 127.3 thereof and before taking into consideration any amount referred to in any of subparagraphs 161 (7)(a)(i) to (vii) thereof that was excluded or deducted, as the case may be, for its taxation year immediately preceding the particular year, is multiplied by the ratio that 365 is of the number of days in that preceding year. ...

It was made without corporate or shareholder knowledge, authorization or intent and without passage of even a scintilla of consideration. ...

For any consideration of possible commercial uses, Mr. Folstad would have had to make assumptions as to the type of rezoning that might be permitted after V-Day; the type of building that might be constructed in accordance with the new zoning; and the future year (holding period) when the new zoning might take effect. ...

These agreements each provided that for a consideration of $5,000 (which could be applied to the ultimate purchase price) each of the plaintiffs had a 60-day option to purchase 70,000 shares from the other party to the respective agreements for 80 cents per share. ...

Although his consideration of the constitutionality of that section was not strictly essential to his decision in the case itself as he pointed out at page 139 (D.T.C. 6178), paragraph 20, all of what Chief Justice Scott said is, in my view, directly applicable for the purposes of the present first question. ...

Summary In the end analysis, I conclude that in making the payments at issue Cline, supra, Was not acting in an unreasonable or irrational way, lacking adequate consideration for its own commercial interest. ...

On December 21, 1984, 281215 issued research and development demand debentures in the principal amount of $4,240,920 to purchasers for a total consideration of $7,188,000. ...

This involves consideration of what a reasonable man would have done in the circumstances. ...

I would also agree that the fiscal considerations involved as far as taxes are involved are not at opposite poles. ...