Search - consideration

Roberts, “Takeover Bids: Selected Tax, Corporate, and Securities Law Considerations”, Report of Proceedings of the Forty-Third Tax Conference, 1991 Conference Report (Toronto: Canadian Tax Foundation, 1992), 11:1‑47, n. 42. ...

The difference between the two clearly had a significant impact, particularly with regard to taxable income; for a self-employed worker this takes into consideration all expenses incurred for the purpose of earning income, whereas an employee is usually not eligible to deduct certain, usually very numerous, expenses. ...

The difference cannot be stated in precise and definite terms, but each case must be determined after all of the relevant factors are taken into consideration, but the foregoing indicates in a general way the essential difference. ...

The e-mail was from Purity Adams and this e-mail, as written [2], stated as follows:   Dear Charles Ruff,          After much consideration and prayer i have decided to tell you all about myself because i believe you can be of assistance to me and my faith and belive in God led me to you i am the only daughter of my father, late MR CHRISTOPHER ADAMS from ZULU,IN Republic of South Africa (SA) I am 23 years of age.   ...

GOODMAN: No, he made certain suggestions for consideration and they are considered to be of a confidential nature. ...

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

This assumes that interest payments generally are funded out of profits and that the consideration that the Belgian Bank paid International Services for the right to be paid the interest payments is somehow funded by the flow of profits from Lehigh to the Belgian Bank. ...

Bromberg advises that he did not put his mind to the question because this was not a relevant consideration in arriving at his opinion. ...

  [59]         These kinds of practical considerations are of the same nature as the three unfulfilled “conditions” enumerated by the appellant that prevented the payment of the amount to the Beneficiary in 2001. ...

  [31] Generally, where a party has been taken by surprise with respect to an issue, as is the case here, either the party should be allowed to undertake further discovery and to lead new evidence if it wishes to do so, or the issue should not be pursued, depending on considerations of cost, convenience and fairness, including the possible use of an appropriate cost order. [32] See amended reply, paragraph 6e). [33] As the practice was referred to by counsel for the appellant and Mr.  ...