Search - consideration

Filter by Type:

Results 16791 - 16800 of 28959 for consideration
TCC

Gerardus Van Halderen and Elizabeth Van Halderen v. Her Majesty the Queen, [1994] 1 CTC 2187, 94 DTC 1027

" The opening paragraph recites that in consideration of $200,000 paid by the grantee to the grantor the latter grants to the grantee all merchantable timber on certain tracts of land described in Schedule "A" together with the right to cut and remove the timber for a period of five years from the date of the agreement. ... Orval Gillespie some 50,000 shares in Carolin Mines Ltd. to be delivered by no later than Monday, February 23, 1987, which shares are to be non-legend stock, in consideration for which shares Mr. van Halderen will cause to be returned to Mr. ... Our client is now prepared to consider an agreement that would be essentially structured wherein Carolin shares would be received by our client and sold netting a total sum no less than $500,000 (Cdn) in consideration of the sale of the David debenture, the David-Merida debenture and the Gilwil debenture. ...
TCC

Alteco Inc. v. Her Majesty the Queen (Informal Procedure), [1993] 2 CTC 2087

It then provided, inter alia: (a) for the share ownership as above set forth, (b) that National would advance $65,000 to 387, and the appellant and National would cause 387 to repay that sum to National over a term of three years at a specified interest rate with specified monthly instalments, (c) that in consideration of the advance by National aforesaid the appellant would guarantee repayment by 387 of such amounts to a maximum of 51 per cent of the principal amount thereof, (d) that 387 obtain the following financing from the Canadian Imperial Bank of Commerce, Main Branch, Saskatoon, Saskatchewan which loans would be guaranteed proportionately by the appellant and National in accordance with their percentage ownership interest in 387, namely: (i) the sum of $35,000 to be secured by inventory of 387 and to be utilized for the purpose of purchasing such inventory to a minimum value of $50,000, (ii) the sum of $18,000 to be utilized for payment of leaseholds, fixtures and equipment, (iii) the sum of $10,000 to be utilized as an operating revolving line of credit, (e) that no shares of 387 held by the appellant or National would be pledged, hypothecated, mortgaged or otherwise sold or transferred without the prior written consent of the other party and that both parties would have the right of first refusal to acquire the shares of the other party in the event that either National or the appellant wished to dispose of same, (f) for the appointment of specified officers, (g) that the number of directors be fixed at five, (h) the names of those directors, with the provision that such directors shall not: looked a 1991 amendment to paragraph 39(1)(c), applicable to the 1987 and subsequent be changed without the unanimous agreement in writing of the parties hereto (i) that without the unanimous written agreement of the parties, (i) there would be no increase or decrease in the number of directors of 387, (ii) the capital of 387 would not be varied, (iii) for the purpose of constituting a quorum for any meeting of directors there must be present a minimum of one director representing each party, (iv) any vacancy in the board of directors would be replaced only by the unanimous resolution of remaining directors, (j) that the parties thereto would irrevocably instruct their nominees or representatives upon the board of directors always to vote and act in accordance with the terms of the agreement so as to give full force and effect thereto, (k) that the parties would cause 387 to execute a franchise agreement, a sublease, debenture and registered user agreement upon National's standard form in respect to the operation of National's "Music City” franchise, (l) that funds of 387 would be deposited in an operating account to be maintained by 387 at a specified branch of the Bank of Nova Scotia and that all other funds of 387 and general operating accounts be deposited and maintained by 387 at the Canadian Imperial Bank of Commerce, main branch, with the signing officers to be established in accordance with the banking resolutions required by the aforesaid two banks as approved by the directors of 387. ... The question under consideration was whether during a period ending on July 14, 1961 Isidore Aaron and Alexander Aaron, who controlled another corporation, also controlled Aaron's Ladies Apparel and whether after that period a company called Aaron's (Prince Albert) Ltd. ... Justice Estey then goes on to say: It has been said that control for these purposes concerns itself with de jure and not de facto considerations.... ...
FCTD

Gerard O'SULLIVAN v. Her Majesty the Queen (No. 2), [1991] 2 CTC 117

:—In this case are involved very serious considerations about the nature of Canada and whether the State is to be characterized legally and constitutionally as atheistic, secular or theocratic. ... This matter merits further consideration, but first one ought to dispose of the matter of jurisdiction. ... It enunciated these principles according to the majority of the judges (at pages 145-163 (D.L.R. 7-19)): A more telling consideration for me, but on the other side of the issue, is whether a question of constitutionality should be immunized from judicial review by denying standing to anyone to challenge the impugned statute. ...
TCC

7547978 Canada Inc. v. M.N.R., 2021 TCC 7

À moins que le contrat n'ait été conclu en considération de ses qualités personnelles ou que cela ne soit incompatible avec la nature même du contrat, l'entrepreneur ou le prestataire de services peut s'adjoindre un tiers pour l'exécuter; il conserve néanmoins la direction et la responsabilité de l'exécution. ... Canada, 2009 FCA 47, [2009] 4 F.C.R. 592 [Grimard], (paragraph 43) the Federal Court of Appeal stated that a court does not err in taking into consideration criteria used under the common law in analyzing the legal nature of a work relationship (i.e. ownership of tools, the chance of profit, the risk of loss, and integration into the business) in order to determine the existence of a relationship of subordination, regardless of the fact that the ruling must be made under Quebec civil law: When examined in isolation, these criteria are not necessarily determinative. ... Direction and control (49) As indicated by the Federal Court of Appeal in Grimard, the Court must seek and determine the legal nature of the overall relationship between the appellant and the workers with regard to the work that they performed. (50) In addition to assessing the direction and control exercised by the appellant over the work performed by the workers, the Court must also take into consideration the direction and control exercised by the appellant's clients as well as by project managers to rule on the nature of the relationship between the workers and the appellant. (51) In this case, the appellant argued that it did not exercise any direction or control over the workers, because Mr. ...
TCC

Minister of National Revenue v. Members of Northwood Country Club, [1989] 1 CTC 2230

Jones' methodological approach, Professor Smith said his understanding of it was that it had attempted to establish value by reference to the member's entry price and then to have given consideration to the risks pertaining to the underlying asset which gave an adjustment factor that was applied to the member's historical cost of the bond/ debenture. ... The Queen, [1983] C.T.C. 121; 83 D.T.C. 5148 (F.C.T.D.) at page 131 (D.T.C. 5148): While it has frequently been held that a Court should not, after considering all the expert and other evidence merely adopt a figure somewhere between the figure sought by the contending parties, it has also been held that the Court may, when it does not find the evidence of any expert completely satisfying or conclusive, not any comparable especially apt, form its own opinion of valuation, provided this is always based on the careful consideration of all the conflicting evidence. ... Taking all of the aforementioned matters into consideration, and based on all factors presented, I find that the retention value of $4,300 for the Minister was too low and the $28,000 for each member was too high and that significant adjustments upward and downward, respectively, are called for in view of the aforesaid shortcomings. ...
TCC

Carmen Franklin, Madeleine Munn, Agnes A. Plaunt, and Wye Investments Limited v. Minister of National Revenue, [1988] 2 CTC 2156, 88 DTC 1474

James considered whether any increase or decrease in value likely occurred between the summer of 1969, when the Baton offer was under consideration, and the end of 1971. ... She said she realized different multipliers existed for radio and television and used composite multiples to take both broadcasting operations into consideration. ... Dyson ought to have given more consideration to the competitive strength of a CBC affiliate in place on Valuation Day. ...
FCTD

Canada (National Revenue) v. Miller, 2021 FC 851

The FCA’s decision in Cameco sets out a number of general principles relevant to my consideration of these particular requests. [28] Justice Rennie, writing for the majority in Cameco, analyzed the text, context, purpose and legislative history of subsection 231.1(1). ... The FCA moderated its emphasis on the Minister’s access to the books and records of a taxpayer with reference to paragraph 231.1(1)(d) (Cameco at para 13): [13] … If records, of any sort, are the object of the auditor’s interest, Parliament has made clear that questions may be asked, and the assistance of the Court sought, to compel answers as to the taxpayer’s knowledge of their provenance and location. [30] Justice Rennie drew a distinction between a taxpayer’s obligation to facilitate a CRA auditor’s access to documents and information that explain what the taxpayer did and questions directed to helping the auditor understand the facts, assumptions and considerations the taxpayer relied on when preparing its tax returns (Cameco at para 22). ... Miller’s soft spots or an understanding of the assumptions and considerations made in preparing his tax returns (Cameco at para 22). [58] Mr. ...
TCC

Milton Sorokin, Norman Witten, Henry C. Brezer, H Mie Lieberman, Lawrence G. Rollingher, Estate of the Late Hymie Klein, Viola Klein, Shimon H. Laskin, Louis Lieberman and Robert S. Margolis v. Minister of National Revenue, [1986] 1 CTC 2385, 86 DTC 1312

On January 21, 1977, a Release was signed by the trustee in consideration of the payment of $54,064.05 (Exhibit A-13). ... The Queen on page 585 (D.T.C. 5391-92) (para. 5.02(22)): All issues must be determined by a careful consideration of all of the relevant evidence both direct and circumstantial. ... The only consideration is for sale. Moreover, Mr. Norman Witten, co-appellant and lawyer of the group, drew up these two documents. ...
FCTD

James Richardson and Sons Limitedand v. Minister of National Revenueand, [1981] CTC 229, 81 DTC 5232

One question still requires consideration, namely: What is meant by the words “specific person or persons” as used in the foregoing judgments? ... As indicated earlier in these reasons, this will include consideration of judgments in some of the nine cases filed by counsel for the applicant. ... The only remaining matter that requires consideration is the claim, in the Action begun in this Court by Statement of Claim issued on November 20, 1980, that paragraphs 231(3)(a) and (b) infringe paragraphs 1(a) and 2(e) of the Canadian Bill of Bights. ...
FCTD

McDonnell Douglas Canada Ltd. v. R., [1997] 1 CTC 37

In the context of my working life, I guess most of my working life has been spent trying to deal with or refine or sophisticate the manufacturing process or the production process because the process really is the whole thing and increasingly we have come to understand that the process is all of the consideration that are applied to the efficient production of the thousands of parts that are required to go into the airplane. ... There is good reason to take such a large, modern interpretation, lest the obvious legislative intent of the provisions under consideration become stalled, stultified and limited to the techniques and technologies of the past. ... The first consideration should therefore be to determine the purpose of the legislation, whether as a whole or as expressed in a particular provision. ...

Pages