Search - consideration

He agreed to pay $1.00 and to trade the two combines as full consideration for the $184,500.00 purchase price. ...

This leads to a further consideration — that of reasonableness. The reasonableness of expenditures is dealt with specifically in section 67 of the Income Tax Act, but it does not exist in a watertight compartment. ...

The Appellant claims that it acquired certain foreign exchange contracts for the purpose of earning a profit and then transferred part of those contracts to Company A and the remainder to Company B in consideration for common shares and the assumption by each subsidiary of certain obligations connected with the foreign exchange contracts. 3. ...

Cette considération cependant ne signifie pas que le poste ne faisait pas partie intégrante de la structure de la compagnie. ...

One consideration may point so clearly that it dominates other and vaguer indications in the contrary direction. ...

Her Majesty the Queen, J M Wilkie, J H Morrison, R Smith, L Statham, Deputy Sheriff of County of Oxford, and Constable J Ross, [1979] CTC 504 Grant, DJ:—Three motions are before the court for consideration at this time. ...

However, I do not believe, because the appellant was recorded as having an allocation of $7,481.57 as his share of the 1971 receivables, that no further consideration should be given to the partnership agreement which specifically excludes the receivables from the sale price of the appellant’s interest, nor can I ignore that the appellant had no legal right to the receivables in 1972 and that the respondent admits that the appellant never received them. ...

He argued that Mr MacDonald’s evidence should be taken into consideration, especially when Mr David Fine testified that he had only a general knowledge about the real estate activities of his father. ...

The Board accepts the letter from the bank manager as evidence (Exhibit A-8) owing to the powers conferred on the Board under subsection 9(2) of the Tax Review Board Act, which reads as follows: Notwithstanding the provisions of the Act under which an appeal is made, the Board is not bound by any legal or technical rules of evidence in conducting a hearing for the purposes of that Act, and all appeals shall be dealt with by the Board as informally and expeditiously as the circumstances and considerations of fairness will permit. ...

The conveyance of such mineral interests to Hidrogas Limited shall be for a minimum consideration of Two Million ($2,000,000) Dollars and the President be and the same is hereby authorized and directed to enter into the necessary agreements with Hidrogas Limited in order to complete the transfer of mineral interests and set the terms of payment for same. ...