Search - consideration

Fietz maintains that the consideration taken back from Triton Global Business Services Inc. ...

Clearly, this policy could not be taken into consideration if it were contrary to the provisions of the Act. ...

These are, however, policy considerations that are in Parliament’s realm, not the court’s. ...

Rule 334.16(2), reproduced in the annex to these reasons, states a non-exhaustive list of factors to be taken into consideration in assessing whether a class proceeding is the “preferable procedure.” [63]            The Supreme Court in Hollick stated that in order to satisfy the requirement under Rule 334.16(1)(d), an applicant has to show: (1) that a class proceeding would be a fair, efficient and manageable method of advancing the claim, and (2) that it would be preferable to any other reasonably available means of resolving the class members’ claim (Hollick at paras 28, 31). ...

In this regard, particular consideration should be given to the following factors:  - the nature of the duties to be performed by the employee (certain types of work are, by their nature, short term engagements, such as repair work or trades which are involved only during a certain phase of a project);  - the overall time estimated for a project, or a particular phase of a project, on which the employee is engaged to perform duties; and  - the agreed period of time for which the employee was engaged according to the employment contract or other terms of the engagement ...

For a debt to be doubtful within the contemplation of subparagraph 11(1)(e)(i), its collectability must be attended by a doubt based on a real consideration, not on mere speculation, that leads to the conclusion that it will not likely be collected. ...

The factor of space is rele vant upon a consideration of the equity of the double taxation to which profits so earned may be subjected, but it does not, it is submitted, cast any doubt upon the legality of the practice.” 12 * Compare The Gramophone and Typewriter, Ltd. v. ...

(g)        a taxpayer's loss, if any, from the disposition of a property (other than, for the purposes of computing the exempt surplus or exempt deficit, hybrid surplus or hybrid deficit, and taxable surplus or taxable deficit of the taxpayer in respect of another taxpayer, where the taxpayer or, if the taxpayer is a partnership, a member of the taxpayer is a foreign affiliate of the other taxpayer, a property that is, or would be, if the taxpayer were a foreign affiliate of the other taxpayer, excluded property (within the meaning assigned by subsection 95(1)) of the taxpayer), to the extent that it is   (i)    a superficial loss,   (ii)   a loss from the disposition of a debt or other right to receive an amount, unless the debt or right, as the case may be, was acquired by the taxpayer for the purpose of gaining or producing income from a business or property (other than exempt income) or as consideration for the disposition of capital property to a person with whom the taxpayer was dealing at arm's length.  ...   ...

(Rcongold) whose sole director was Peter Cohen;  -        the settlement on August 20, 2002 of the Peter Cohen Trust for the benefit of Peter Cohen by a person not related to him;  -        the subscription by the appellant on August 27, 2002 for 8,000 common shares of Rcongold for a consideration of $8,000,000;  -        the declaration of a stock dividend by Rcongold on August 28, 2002 of $1 payable to the appellant as the shareholder holding all common shares issued or outstanding by the issuance of 80,000 preferred shares with a redemption price of $100 each; and  -        the sale by the appellant to the Peter Cohen Trust on August 29, 2002 of the 8,000 common shares which it held in Rcongold for the amount of $65 thereby resulting in a capital loss of $7,999,935 ...

 (1) Except as otherwise expressly provided in this Part       […]       (2) Notwithstanding subsection 40(1),       […]             (g) a taxpayer’s loss, if any, from the disposition of a property, to the extent that it is             […] (ii)  a loss from the disposition of a debt or other right to receive an amount, unless the debt or right, as the case may be, was acquired by the taxpayer for the purpose of gaining or producing income from a business or property (other than exempt income) or as consideration for the disposition of capital property to a person with whom the taxpayer was dealing at arm’s length. ...