Search - consideration

That is what the Court must do when giving consideration to the element of profitability. ...

Peacock’s daugh ters was the price or consideration the numbered corporation was prepared to pay to obtain severance of its lots by testamentary devise rather than proceeding to hearings before the local town council and possible the OMB. 5 5(1976), 15 O.R. (2d) 576 (Ont. ...

At page 5 of his report, this expert acknowledged that there is a difference between an advance in the sense of a loan and an advance in the sense of a payment on account: [TRANSLATION] To establish an accounting distinction between a payment on account and a loan or an advance in the sense of a loan, the following elements may be considered:- a payment on account is not usually repayable in cash, whereas a loan is;- a payment on account does not generally bear interest, whereas a loan may or may not bear interest;- the consideration for a payment on account is in the form of services rendered or goods delivered, whereas the loan is subject to repayment;-when the service is rendered or the goods delivered, the payment on account is entered as revenue, whereas a loan is not entered as revenue, except in rare instances where the lender agrees to waive the debt. ...

I agree with the respondent, but the Circular provides additional and separate considerations for the Minister’s analysis under the particular subsection at issue. [58] I therefore conclude that the immediate benefits of the applicant’s requests for relief under the two subsections are not identical. ...

It was this consideration that led the appellant to enter into an employment contract with the hospital corporation by which he agreed in effect to limit his earnings from the performance of medical services so as to leave the hospital with sufficient working capital. ...

Cette règle d’or, qui s’applique depuis un siècle et demi, doit également être prise en considération dans la présente cause. ...

There is no doubt that serious consideration was given to this location much earlier though no firm decision may have been taken. ...

While this is one element to consider, the absence of income from the property is not a principal consideration in determining whether it was purchased for development with the secondary intention of reselling at a profit if this could not be accomplished, or as a pure investment. ...

They stated that the benefit [translation] “must depend on practical and realistic considerations and cannot include hypothetical or notional situations”. ...

If it was in their minds—and it is only speculation on my part—it would not have been bad consideration, in any event. ...