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The Minister argued that the assumption of these obligations by the purchaser was part of the consideration paid. ...

Cohen, and which had realized a capital gain of approximately $8 million, transferred $8 million of assets to a newly-incorporated subsidiary ("Rcongold") in consideration for the issuance of common shares. ...

The Queen, 2012 DTC 1019 [at at 2575], 2011 TCC 520-- summary under Subsection 163(2) Summary Under Tax Topics- Income Tax Act- Section 163- Subsection 163(2) line codes in electronic filings were incomprehensible to taxpayer Seeking to protect herself from being sued by her brother, the taxpayer transferred title to all her real properties for no consideration to corporations under her majority control. ...

The taxpayer disposed of the common shares in consideration for their depleted value and reported a business loss. ...

The taxpayer (which was involved in the business of trading securities) disposed of the common shares to a family trust in consideration for their depleted value and reported a business loss. ...

A shareholders' resolution was passed "acknowledging the initial intent of the parties and issuing share certificates totaling 99 common shares of 115 to each of the Appellant and D.K. to correct the error without further consideration to be paid for them" (para. 9). ...

A shareholders' resolution was passed "acknowledging the initial intent of the parties and issuing share certificates totaling 99 common shares of 115 to each of the Appellant and D.K. to correct the error without further consideration to be paid for them" (para. 9). ...

Various individuals (the "participants") supposedly acquired beneficial interests in an Ontario trust, which purportedly had been settled with time share units, in consideration for deferred payment obligations owing by them to the trustee, with the participants then "donating" their interests in the trust to the charity. ...

The trademarks were acquired by NN Life on the same day as the sale to the appellant and NN Life gave consideration to Underwriters equivalent in value to what it received from the appellant. ...

The taxpayer had argued at trial that the definition of "government assistance" excluded any advance of funds in consideration of a promise to repay, and on appeal further argued that the ejusdem generis principle meant that s. 127(9) limited the scope of "assistance. ...