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Respondent's counsel submitted that for the agreement of purchase and sale between Voukelatos and Roumanis signed in 1985 to be void it must fail in some way, whether by subject matter or consideration. ...

Notwithstanding the foregoing, either party hereto may terminate this Agreement upon providing the other party with written notice to that effect. [14]     The stated consideration for the agreement was one dollar payable by the Appellant to Americas. ...

In default of such registration, the title of conveyance cannot be invoked against any third party who has purchased the same property from the same vendor for a valuable consideration and whose title is registered. ...

However, it is evident that as a practical matter (and putting aside for the moment any income tax considerations), Herbert Sommerer may well have achieved many of the objectives that could have been achieved in a common law jurisdiction by settling a trust for Peter Sommerer, his spouse and their children. ...

Certainly RTZ could have bought the aluminum from Alcan and resold it to plaintiff for whatever price it chose, whether this represented an increase in the price over what it had had to pay to Alcan after taking the discount into consideration or not. ...

It is a recurrent loss which has to be taken into consideration as a factor in the undertaking itself and having a direct bearing on the profit earning capacity.” and then said, at page 58: "In the case of Lockie Bros. v. ...

  [75]            That said, the extent of the tax benefit obtained is a relevant consideration in determining the prime purpose of the transaction. ...

Federal Commissioner of Taxation (1938), 61 C.L.R. 337 at 363, where he proposed the consideration of three essential matters: There are, I think, three matters to be considered, (a) the character of the advantage sought, and in this its lasting qualities may play a part, (b) the manner in which it is to be used, relied upon or enjoyed, and in this and under the former head recurrence may play its part, and (c) the means adopted to obtain it; that is, by providing a periodical reward or outlay to cover its use or enjoyment for periods commensurate with the payment or by making a final provision or payment so as to secure future use or enjoyment. ...

After due consideration of the Applicant’s written and oral arguments, I am at a loss to understand what conflict would be created by requiring the Applicant to produce the documents which the Minister requires. ...

It is in effect a sale by a company of its accounts receivable at a discounted value to the factoring company for immediate consideration.”    16                                Wimmer J. observed that, according to  Alberta (Treasury Branches), an absolute and unconditional assignment of book debts is beyond the reach of the Minister under garnishment provisions.  ...