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As stated in Interpretation Bulletin IT-396R, paragraph 12, "interest, while not defined in the Act, has been described in general terms in the courts as 'the return or consideration or compensation for the use or retention by one person of a sum of money, belonging to, in a colloquial sense, or owed to, another'. ...

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

However we would ask that all particulars of the transaction be provided for our consideration. ...

In consideration of the Second Insurer making such payments, the Claimant will settle XXXXXXXXXX claim against the employer and the Insurer. ...

These rulings are based on the Act in its present form and do not take into consideration any proposed amendments to the Act. ...

A copy of the Guidelines is enclosed for your consideration. We trust that the foregoing comments are of assistance. ...

Whether a particular amount paid by the trust to a beneficiary was paid as distribution of capital would be a question of fact to be determined with reference to all the facts relevant to the particular situation, including consideration of how the disposition of the trust’s asset, as well as the distribution to the beneficiary, were treated for taxation purposes in the relevant foreign jurisdiction. ...

The Concise Oxford Dictionary, seventh edition, defines pension as a “... periodic payment made esp. by government, company, or employer, in consideration of past service or on retirement etc.; similar payment to person who is not a professed servant for good will, secret service, etc., or to artist, scientist, etc., to enable him to carry on work of public interest. ...

Parmi les éléments à considérer, le fait que le même privilège soit accordé à des employés d’une société qui ne sont pas des actionnaires, constituerait un facteur important, même s'il ne serait pas le seul pris en considération. ...

In the circumstances under consideration, it is clear that Individual A’s move to XXXXXXXXXX was delayed because: (a) the state of his health, as Individual A, as well as XXXXXXXXXX, were unsure whether he could cope with the new employment position; (b) XXXXXXXXXX; (c) the depressed real estate market conditions as well as the fact that Individual A’s financial condition was not good; and (d) Individual A’s residence was difficult to sell as it was situated near hydro towers and reports had been issued which indicated that the power lines could cause cancer. ...